Ocularis: what changed
Two fiscal 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.
Ocularis
Largest movements
- Tangible fixed assets +€420,691
up €420,691 (+2720.2%), from €15,466 to €436,157
of which Land and buildings: +€425,981
- Cash +€135,404
up €135,404 (+1250.4%), from €10,829 to €146,232
mainly Net result for the year (+€348,949) and Other debts (+€197,422)
- Deferred charges and accrued income +€104,451
new in 2025: €104,451
- Reserves +€348,949
up €348,949 (+16023.2%), from €2,178 to €351,127
- Other debts +€197,422
up €197,422 (+1122.4%), from €17,590 to €215,012
- Debts after one year +€75,000
new in 2025: €75,000
- Tax, wage and social debts +€31,203
up €31,203 (+3920.6%), from €796 to €31,999
- Gross operating margin +€475,531
up €475,531 (+11472.7%), from €4,145 to €479,675
- Taxes +€111,203
up €111,203 (+13972.4%), from €796 to €111,999
- Depreciation +€9,944
up €9,944 (+949.7%), from €1,047 to €10,992
- Financial charges +€6,351
new in 2025: €6,351
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.
Cash bridge derived
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 | €28,875 | €688,773 | +€659,898 | +2285.4% |
| Formation expenses | 20 | €2,581 | €1,934 | -€647 | -25.1% |
| Fixed assets | 21/28 | €15,466 | €436,157 | +€420,691 | +2720.2% |
| Tangible fixed assets | 22/27 | €15,466 | €436,157 | +€420,691 | +2720.2% |
| Land and buildings | 22 | - | €425,981 | +€425,981 | |
| Furniture and vehicles | 24 | €15,466 | €10,176 | -€5,290 | -34.2% |
| Current assets | 29/58 | €10,829 | €250,683 | +€239,854 | +2215.0% |
| Cash at bank and in hand | 54/58 | €10,829 | €146,232 | +€135,404 | +1250.4% |
| Deferred charges and accrued income | 490/1 | - | €104,451 | +€104,451 | |
| Total equity and liabilities | 10/49 | €28,875 | €688,773 | +€659,898 | +2285.4% |
| Equity | 10/15 | €9,178 | €358,127 | +€348,949 | +3802.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,178 | €351,127 | +€348,949 | +16023.2% |
| Distributable reserves | 133 | €2,178 | €351,127 | +€348,949 | +16023.2% |
| Amounts payable | 17/49 | €19,697 | €330,646 | +€310,949 | +1578.7% |
| Amounts payable after more than one year | 17 | - | €75,000 | +€75,000 | |
| Financial debts | 170/4 | - | €75,000 | +€75,000 | |
| Amounts payable within one year | 42/48 | €19,697 | €249,353 | +€229,656 | +1165.9% |
| Financial debts | 43 | - | €1,330 | +€1,330 | |
| Other loans | 439 | - | €1,330 | +€1,330 | |
| Trade debts | 44 | €1,311 | €1,012 | -€299 | -22.8% |
| Suppliers | 440/4 | €1,311 | €1,012 | -€299 | -22.8% |
| Taxes, remuneration and social security | 45 | €796 | €31,999 | +€31,203 | +3920.6% |
| Taxes | 450/3 | €796 | €31,999 | +€31,203 | +3920.6% |
| Other amounts payable | 47/48 | €17,590 | €215,012 | +€197,422 | +1122.4% |
| Accrued charges and deferred income | 492/3 | - | €6,293 | +€6,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,047 | €10,992 | +€9,944 | +949.7% |
| Other operating charges | 640/8 | €118 | €1,385 | +€1,267 | +1073.9% |
| Gross operating margin | 9900 | €4,145 | €479,675 | +€475,531 | +11472.7% |
| Operating profit (loss) | 9901 | €2,980 | €467,299 | +€464,319 | +15582.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €6,351 | +€6,351 | |
| Recurring financial charges | 65 | - | €6,351 | +€6,351 | |
| Profit (loss) for the period before taxes | 9903 | €2,980 | €460,948 | +€457,968 | +15369.0% |
| Income taxes | 67/77 | €796 | €111,999 | +€111,203 | +13972.4% |
| Profit (loss) for the period | 9904 | €2,184 | €348,949 | +€346,765 | +15878.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,184 | €348,949 | +€346,765 | +15878.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.