OCULAIR: 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.
OCULAIR
Largest movements
- Cash +€12,210
up €12,210 (+1,007%), from €1,212 to €13,422
mainly Net result for the year (+€11,852) and Depreciation (+€7,204)
- Tangible fixed assets -€2,263
down €2,263 (-16.8%), from €13,493 to €11,230
of which Plant, machinery and equipment: -€2,227
- Reserves +€11,852
up €11,852 (+114%), from €10,371 to €22,224
- Trade debts -€1,032
down €1,032 (-69.2%), from €1,491 to €460
- Current portion of long-term debt -€1,002
down €1,002 (-65.3%), from €1,534 to €532
- Debts after one year -€532
down €532 (-100%), from €532 to €0
- Gross operating margin +€11,880
up €11,880 (+92.2%), from €12,891 to €24,771
- Depreciation +€2,409
up €2,409 (+50.2%), from €4,796 to €7,204
- Taxes +€1,875
up €1,875 (+141%), from €1,326 to €3,200
- Write-downs -€970
down €970 (-100%), from €970 to €0
- Other operating charges +€383
up €383 (+85.2%), from €449 to €832
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 | €26,101 | €35,825 | +€9,723 | +37.3% |
| Fixed assets | 21/28 | €13,493 | €11,230 | -€2,263 | -16.8% |
| Tangible fixed assets | 22/27 | €13,493 | €11,230 | -€2,263 | -16.8% |
| Plant, machinery and equipment | 23 | €11,923 | €9,696 | -€2,227 | -18.7% |
| Furniture and vehicles | 24 | - | €391 | +€391 | |
| Other tangible fixed assets | 26 | €1,570 | €1,143 | -€427 | -27.2% |
| Current assets | 29/58 | €12,608 | €24,595 | +€11,986 | +95.1% |
| Amounts receivable within one year | 40/41 | €10,949 | €10,885 | -€63 | -0.6% |
| Trade receivables | 40 | €3,346 | €2,785 | -€560 | -16.7% |
| Other amounts receivable | 41 | €7,603 | €8,100 | +€497 | +6.5% |
| Cash at bank and in hand | 54/58 | €1,212 | €13,422 | +€12,210 | +1,007% |
| Deferred charges and accrued income | 490/1 | €448 | €288 | -€160 | -35.7% |
| Total equity and liabilities | 10/49 | €26,101 | €35,825 | +€9,723 | +37.3% |
| Equity | 10/15 | €15,371 | €27,224 | +€11,852 | +77.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,371 | €22,224 | +€11,852 | +114% |
| Distributable reserves | 133 | €10,371 | €22,224 | +€11,852 | +114% |
| Amounts payable | 17/49 | €10,730 | €8,601 | -€2,129 | -19.8% |
| Amounts payable after more than one year | 17 | €532 | €0 | -€532 | -100% |
| Financial debts | 170/4 | €532 | €0 | -€532 | -100% |
| Amounts payable within one year | 42/48 | €9,298 | €7,401 | -€1,897 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €1,534 | €532 | -€1,002 | -65.3% |
| Financial debts | 43 | €0 | €316 | +€316 | |
| Credit institutions | 430/8 | €0 | €316 | +€316 | |
| Trade debts | 44 | €1,491 | €460 | -€1,032 | -69.2% |
| Suppliers | 440/4 | €1,491 | €460 | -€1,032 | -69.2% |
| Taxes, remuneration and social security | 45 | €6,272 | €6,093 | -€180 | -2.9% |
| Taxes | 450/3 | €6,272 | €6,093 | -€180 | -2.9% |
| Accrued charges and deferred income | 492/3 | €900 | €1,200 | +€300 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,796 | €7,204 | +€2,409 | +50.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €970 | €0 | -€970 | -100% |
| Other operating charges | 640/8 | €449 | €832 | +€383 | +85.2% |
| Gross operating margin | 9900 | €12,891 | €24,771 | +€11,880 | +92.2% |
| Operating profit (loss) | 9901 | €6,675 | €16,734 | +€10,059 | +151% |
| Financial income | 75/76B | €327 | €420 | +€93 | +28.5% |
| Recurring financial income | 75 | €327 | €420 | +€93 | +28.5% |
| Financial charges | 65/66B | €2,404 | €2,102 | -€302 | -12.6% |
| Recurring financial charges | 65 | €2,404 | €2,102 | -€302 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €4,598 | €15,053 | +€10,454 | +227% |
| Income taxes | 67/77 | €1,326 | €3,200 | +€1,875 | +141% |
| Profit (loss) for the period | 9904 | €3,273 | €11,852 | +€8,580 | +262% |
| Profit (loss) for the period to be appropriated | 9905 | €3,273 | €11,852 | +€8,580 | +262% |
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 15 October 2026 via checked.be.