LVB Ophtalmo: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LVB Ophtalmo
Largest movements
- Cash +€73,287
up €73,287 (+473%), from €15,500 to €88,787
mainly Net result for the year (+€110,688) and Tax, wage and social debts (+€7,352)
- Receivables within one year +€37,430
new in 2025: €37,430
- Tangible fixed assets +€1,529
new in 2025: €1,529
- Formation expenses -€1,286
no longer reported in 2025 (was €1,286)
- Profit (loss) carried forward +€110,688
up €110,688, from -€1,770 to €108,918
- Other debts -€10,379
down €10,379 (-57.5%), from €18,055 to €7,676
- Tax, wage and social debts +€7,352
new in 2025: €7,352
of which Taxes: +€7,200
- Trade debts +€3,299
new in 2025: €3,299
- Gross operating margin +€147,517
up €147,517, from -€1,513 to €146,005
- Taxes +€32,200
new in 2025: €32,200
- Other operating charges +€1,592
new in 2025: €1,592
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,786 | €127,745 | +€110,960 | +661% |
| Formation expenses | 20 | €1,286 | - | -€1,286 | |
| Fixed assets | 21/28 | - | €1,529 | +€1,529 | |
| Tangible fixed assets | 22/27 | - | €1,529 | +€1,529 | |
| Plant, machinery and equipment | 23 | - | €1,529 | +€1,529 | |
| Current assets | 29/58 | €15,500 | €126,216 | +€110,716 | +714% |
| Amounts receivable within one year | 40/41 | - | €37,430 | +€37,430 | |
| Trade receivables | 40 | - | €37,430 | +€37,430 | |
| Cash at bank and in hand | 54/58 | €15,500 | €88,787 | +€73,287 | +473% |
| Total equity and liabilities | 10/49 | €16,786 | €127,745 | +€110,960 | +661% |
| Equity | 10/15 | -€1,270 | €109,418 | +€110,688 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,770 | €108,918 | +€110,688 | |
| Amounts payable | 17/49 | €18,055 | €18,327 | +€272 | +1.5% |
| Amounts payable within one year | 42/48 | €18,055 | €18,327 | +€272 | +1.5% |
| Trade debts | 44 | - | €3,299 | +€3,299 | |
| Suppliers | 440/4 | - | €3,299 | +€3,299 | |
| Taxes, remuneration and social security | 45 | - | €7,352 | +€7,352 | |
| Taxes | 450/3 | - | €7,200 | +€7,200 | |
| Remuneration and social security | 454/9 | - | €152 | +€152 | |
| Other amounts payable | 47/48 | €18,055 | €7,676 | -€10,379 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €1,286 | +€1,029 | +400% |
| Other operating charges | 640/8 | - | €1,592 | +€1,592 | |
| Gross operating margin | 9900 | -€1,513 | €146,005 | +€147,517 | |
| Operating profit (loss) | 9901 | -€1,770 | €143,127 | +€144,897 | |
| Financial charges | 65/66B | - | €239 | +€239 | |
| Recurring financial charges | 65 | - | €239 | +€239 | |
| Profit (loss) for the period before taxes | 9903 | -€1,770 | €142,888 | +€144,657 | |
| Income taxes | 67/77 | - | €32,200 | +€32,200 | |
| Profit (loss) for the period | 9904 | -€1,770 | €110,688 | +€112,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,770 | €110,688 | +€112,457 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.