OCULOMED: 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.
OCULOMED
Largest movements
- Receivables within one year -€127,559
down €127,559 (-88.0%), from €144,901 to €17,342
of which Other amounts receivable: -€109,747
- Other debts -€177,760
down €177,760 (-37.3%), from €476,409 to €298,649
- Reserves +€65,378
up €65,378 (+6.3%), from €1.0m to €1.1m
of which Distributable reserves: +€83,978
- Gross operating margin +€15,890
up €15,890 (+9.0%), from €177,368 to €193,257
- Financial charges -€10,631
down €10,631 (-27.2%), from €39,095 to €28,465
- Taxes +€10,185
up €10,185 (+49.4%), from €20,619 to €30,804
- Depreciation -€4,053
down €4,053 (-32.0%), from €12,657 to €8,604
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 | €1,766,798 | €1,643,239 | -€123,559 | -7.0% |
| Fixed assets | 21/28 | €1,075,270 | €1,066,712 | -€8,558 | -0.8% |
| Tangible fixed assets | 22/27 | €25,270 | €16,712 | -€8,558 | -33.9% |
| Plant, machinery and equipment | 23 | €9,345 | €6,073 | -€3,272 | -35.0% |
| Furniture and vehicles | 24 | €3,788 | €722 | -€3,065 | -80.9% |
| Other tangible fixed assets | 26 | €12,138 | €9,918 | -€2,221 | -18.3% |
| Financial fixed assets | 28 | €1,050,000 | €1,050,000 | = | 0.0% |
| Current assets | 29/58 | €691,528 | €576,527 | -€115,001 | -16.6% |
| Amounts receivable within one year | 40/41 | €144,901 | €17,342 | -€127,559 | -88.0% |
| Trade receivables | 40 | €19,700 | €1,888 | -€17,812 | -90.4% |
| Other amounts receivable | 41 | €125,201 | €15,454 | -€109,747 | -87.7% |
| Current investments | 50/53 | €388,622 | €388,622 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155,394 | €166,942 | +€11,548 | +7.4% |
| Deferred charges and accrued income | 490/1 | €2,611 | €3,622 | +€1,011 | +38.7% |
| Total equity and liabilities | 10/49 | €1,766,798 | €1,643,239 | -€123,559 | -7.0% |
| Equity | 10/15 | €1,227,220 | €1,292,598 | +€65,378 | +5.3% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €1,041,220 | €1,106,598 | +€65,378 | +6.3% |
| Non-distributable reserves | 130/1 | €18,600 | - | -€18,600 | |
| Reserves not available under the articles | 1311 | €18,600 | - | -€18,600 | |
| Distributable reserves | 133 | €1,022,620 | €1,106,598 | +€83,978 | +8.2% |
| Amounts payable | 17/49 | €539,578 | €350,642 | -€188,936 | -35.0% |
| Amounts payable within one year | 42/48 | €500,581 | €323,126 | -€177,456 | -35.4% |
| Trade debts | 44 | €4,655 | €6,400 | +€1,745 | +37.5% |
| Suppliers | 440/4 | €4,655 | €6,400 | +€1,745 | +37.5% |
| Taxes, remuneration and social security | 45 | €19,517 | €18,077 | -€1,441 | -7.4% |
| Taxes | 450/3 | €11,522 | €10,877 | -€645 | -5.6% |
| Remuneration and social security | 454/9 | €7,995 | €7,200 | -€796 | -10.0% |
| Other amounts payable | 47/48 | €476,409 | €298,649 | -€177,760 | -37.3% |
| Accrued charges and deferred income | 492/3 | €38,997 | €27,516 | -€11,480 | -29.4% |
| Remuneration, social security and pensions | 62 | €61,604 | €59,895 | -€1,709 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,657 | €8,604 | -€4,053 | -32.0% |
| Other operating charges | 640/8 | - | €159 | +€159 | |
| Gross operating margin | 9900 | €177,368 | €193,257 | +€15,890 | +9.0% |
| Operating profit (loss) | 9901 | €103,106 | €124,599 | +€21,493 | +20.8% |
| Financial income | 75/76B | €0 | €47 | +€47 | +474,500% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +474,500% |
| Financial charges | 65/66B | €39,095 | €28,465 | -€10,631 | -27.2% |
| Recurring financial charges | 65 | €39,095 | €28,465 | -€10,631 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €64,011 | €96,182 | +€32,171 | +50.3% |
| Income taxes | 67/77 | €20,619 | €30,804 | +€10,185 | +49.4% |
| Profit (loss) for the period | 9904 | €43,392 | €65,378 | +€21,986 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,392 | €65,378 | +€21,986 | +50.7% |
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 23 October 2026 via checked.be.