Oculis Aquilae: 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.
Oculis Aquilae
Largest movements
- Receivables within one year +€5,768
up €5,768 (+19.6%), from €29,484 to €35,252
of which Other amounts receivable: +€5,428
- Cash +€3,276
up €3,276 (+16.3%), from €20,110 to €23,386
mainly Net result for the year (+€25,580) and Depreciation (+€7,637)
- Profit (loss) carried forward +€6,013
up €6,013 (+47.8%), from €12,582 to €18,595
- Tax, wage and social debts +€2,488
up €2,488 (+40.9%), from €6,088 to €8,576
- Other debts +€1,956
up €1,956 (+13.3%), from €14,676 to €16,632
- Debts after one year -€1,556
down €1,556 (-47.8%), from €3,257 to €1,701
- Current portion of long-term debt +€1,460
up €1,460 (+59.2%), from €2,468 to €3,928
- Gross operating margin +€9,582
up €9,582 (+28.2%), from €33,957 to €43,539
- Depreciation +€3,822
up €3,822 (+100%), from €3,815 to €7,637
- Taxes +€1,071
up €1,071 (+18.9%), from €5,659 to €6,730
- Financial charges +€521
up €521 (+16.5%), from €3,159 to €3,680
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 | €64,765 | €74,346 | +€9,581 | +14.8% |
| Fixed assets | 21/28 | €15,171 | €15,709 | +€538 | +3.5% |
| Tangible fixed assets | 22/27 | €15,171 | €15,709 | +€538 | +3.5% |
| Furniture and vehicles | 24 | €15,171 | €15,709 | +€538 | +3.5% |
| Current assets | 29/58 | €49,594 | €58,638 | +€9,044 | +18.2% |
| Amounts receivable within one year | 40/41 | €29,484 | €35,252 | +€5,768 | +19.6% |
| Trade receivables | 40 | €15,169 | €15,509 | +€340 | +2.2% |
| Other amounts receivable | 41 | €14,315 | €19,743 | +€5,428 | +37.9% |
| Cash at bank and in hand | 54/58 | €20,110 | €23,386 | +€3,276 | +16.3% |
| Total equity and liabilities | 10/49 | €64,765 | €74,346 | +€9,581 | +14.8% |
| Equity | 10/15 | €31,182 | €37,195 | +€6,013 | +19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,582 | €18,595 | +€6,013 | +47.8% |
| Amounts payable | 17/49 | €33,583 | €37,152 | +€3,569 | +10.6% |
| Amounts payable after more than one year | 17 | €3,257 | €1,701 | -€1,556 | -47.8% |
| Financial debts | 170/4 | €3,257 | €1,701 | -€1,556 | -47.8% |
| Amounts payable within one year | 42/48 | €30,326 | €35,450 | +€5,124 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €2,468 | €3,928 | +€1,460 | +59.2% |
| Financial debts | 43 | €4,055 | €4,481 | +€426 | +10.5% |
| Credit institutions | 430/8 | €4,055 | €4,481 | +€426 | +10.5% |
| Trade debts | 44 | €3,039 | €1,833 | -€1,206 | -39.7% |
| Suppliers | 440/4 | €3,039 | €1,833 | -€1,206 | -39.7% |
| Taxes, remuneration and social security | 45 | €6,088 | €8,576 | +€2,488 | +40.9% |
| Taxes | 450/3 | €6,088 | €8,576 | +€2,488 | +40.9% |
| Other amounts payable | 47/48 | €14,676 | €16,632 | +€1,956 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,815 | €7,637 | +€3,822 | +100% |
| Other operating charges | 640/8 | €15 | - | -€15 | |
| Gross operating margin | 9900 | €33,957 | €43,539 | +€9,582 | +28.2% |
| Operating profit (loss) | 9901 | €30,127 | €35,902 | +€5,775 | +19.2% |
| Financial income | 75/76B | €32 | €88 | +€56 | +174% |
| Recurring financial income | 75 | €32 | €88 | +€56 | +174% |
| Financial charges | 65/66B | €3,159 | €3,680 | +€521 | +16.5% |
| Recurring financial charges | 65 | €3,159 | €3,680 | +€521 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €27,000 | €32,309 | +€5,309 | +19.7% |
| Income taxes | 67/77 | €5,659 | €6,730 | +€1,071 | +18.9% |
| Profit (loss) for the period | 9904 | €21,341 | €25,580 | +€4,239 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,341 | €25,580 | +€4,239 | +19.9% |
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 16 October 2026 via checked.be.