OculoMax: 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.
OculoMax
Largest movements
- Cash +€300,119
up €300,119 (+348.5%), from €86,109 to €386,227
mainly Net result for the year (+€216,933) and Current investments (+€69,000)
- Receivables within one year +€76,140
new in 2025: €76,140
- Current investments -€69,000
no longer reported in 2025 (was €69,000)
- Deferred charges and accrued income -€61,501
down €61,501 (-93.7%), from €65,643 to €4,142
- Reserves +€216,933
up €216,933 (+124.6%), from €174,120 to €391,054
- Tax, wage and social debts +€22,044
up €22,044 (+49.6%), from €44,456 to €66,500
of which Taxes: +€22,500
- Other debts +€6,612
up €6,612, from €0 to €6,612
- Gross operating margin +€87,983
up €87,983 (+45.4%), from €193,828 to €281,811
- Taxes +€22,954
up €22,954 (+52.4%), from €43,816 to €66,770
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 | €220,752 | €466,509 | +€245,757 | +111.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €220,752 | €466,509 | +€245,757 | +111.3% |
| Amounts receivable within one year | 40/41 | - | €76,140 | +€76,140 | |
| Trade receivables | 40 | - | €76,140 | +€76,140 | |
| Current investments | 50/53 | €69,000 | - | -€69,000 | |
| Cash at bank and in hand | 54/58 | €86,109 | €386,227 | +€300,119 | +348.5% |
| Deferred charges and accrued income | 490/1 | €65,643 | €4,142 | -€61,501 | -93.7% |
| Total equity and liabilities | 10/49 | €220,752 | €466,509 | +€245,757 | +111.3% |
| Equity | 10/15 | €176,120 | €393,054 | +€216,933 | +123.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €174,120 | €391,054 | +€216,933 | +124.6% |
| Distributable reserves | 133 | €174,120 | €391,054 | +€216,933 | +124.6% |
| Amounts payable | 17/49 | €44,632 | €73,455 | +€28,824 | +64.6% |
| Amounts payable within one year | 42/48 | €44,632 | €73,455 | +€28,824 | +64.6% |
| Trade debts | 44 | €176 | €344 | +€168 | +95.6% |
| Suppliers | 440/4 | €176 | €344 | +€168 | +95.6% |
| Taxes, remuneration and social security | 45 | €44,456 | €66,500 | +€22,044 | +49.6% |
| Taxes | 450/3 | €44,000 | €66,500 | +€22,500 | +51.1% |
| Remuneration and social security | 454/9 | €456 | - | -€456 | |
| Other amounts payable | 47/48 | €0 | €6,612 | +€6,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | - | -€1,013 | |
| Other operating charges | 640/8 | €182 | €202 | +€20 | +10.9% |
| Gross operating margin | 9900 | €193,828 | €281,811 | +€87,983 | +45.4% |
| Operating profit (loss) | 9901 | €192,634 | €281,609 | +€88,975 | +46.2% |
| Financial income | 75/76B | - | €2,141 | +€2,141 | |
| Recurring financial income | 75 | - | €2,141 | +€2,141 | |
| Non-recurring financial income | 76B | - | €2,141 | +€2,141 | |
| Financial charges | 65/66B | €45 | €47 | +€2 | +3.5% |
| Recurring financial charges | 65 | €45 | €47 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €192,589 | €283,703 | +€91,114 | +47.3% |
| Income taxes | 67/77 | €43,816 | €66,770 | +€22,954 | +52.4% |
| Profit (loss) for the period | 9904 | €148,773 | €216,933 | +€68,160 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €148,773 | €216,933 | +€68,160 | +45.8% |
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 28 September 2026 via checked.be.