OCULOPLAST: 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.
OCULOPLAST
Largest movements
- Intangible fixed assets -€11,500
down €11,500 (-28.6%), from €40,250 to €28,750
- Receivables within one year -€5,300
down €5,300 (-13.7%), from €38,731 to €33,431
- Other debts +€45,688
up €45,688 (+997%), from €4,585 to €50,273
- Current portion of long-term debt -€27,539
no longer reported in 2025 (was €27,539)
- Trade debts -€14,260
down €14,260 (-52.6%), from €27,125 to €12,865
- Profit (loss) carried forward -€11,627
down €11,627 (-68.4%), from -€17,007 to -€28,634
- Short-term financial debts -€5,253
no longer reported in 2025 (was €5,253)
- Other operating charges +€3,903
up €3,903 (+309%), from €1,261 to €5,164
- Gross operating margin -€1,415
down €1,415 (-16.8%), from €8,409 to €6,994
- Financial charges +€665
up €665 (+68.3%), from €973 to €1,638
- Depreciation -€472
down €472 (-3.9%), from €11,998 to €11,526
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 | €81,579 | €64,920 | -€16,659 | -20.4% |
| Fixed assets | 21/28 | €40,276 | €28,750 | -€11,526 | -28.6% |
| Intangible fixed assets | 21 | €40,250 | €28,750 | -€11,500 | -28.6% |
| Tangible fixed assets | 22/27 | €26 | - | -€26 | |
| Furniture and vehicles | 24 | €26 | - | -€26 | |
| Current assets | 29/58 | €41,303 | €36,170 | -€5,133 | -12.4% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,731 | €33,431 | -€5,300 | -13.7% |
| Trade receivables | 40 | €38,731 | €33,431 | -€5,300 | -13.7% |
| Cash at bank and in hand | 54/58 | €977 | €673 | -€303 | -31.0% |
| Deferred charges and accrued income | 490/1 | €396 | €865 | +€470 | +119% |
| Total equity and liabilities | 10/49 | €81,579 | €64,920 | -€16,659 | -20.4% |
| Equity | 10/15 | -€4,107 | -€15,734 | -€11,627 | -283% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,007 | -€28,634 | -€11,627 | -68.4% |
| Amounts payable | 17/49 | €85,686 | €80,654 | -€5,032 | -5.9% |
| Amounts payable within one year | 42/48 | €85,686 | €80,654 | -€5,032 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €27,539 | - | -€27,539 | |
| Financial debts | 43 | €5,253 | - | -€5,253 | |
| Credit institutions | 430/8 | €5,253 | - | -€5,253 | |
| Trade debts | 44 | €27,125 | €12,865 | -€14,260 | -52.6% |
| Suppliers | 440/4 | €27,125 | €12,865 | -€14,260 | -52.6% |
| Taxes, remuneration and social security | 45 | €21,184 | €17,516 | -€3,668 | -17.3% |
| Taxes | 450/3 | €14,584 | €17,516 | +€2,932 | +20.1% |
| Remuneration and social security | 454/9 | €6,600 | - | -€6,600 | |
| Other amounts payable | 47/48 | €4,585 | €50,273 | +€45,688 | +997% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,998 | €11,526 | -€472 | -3.9% |
| Other operating charges | 640/8 | €1,261 | €5,164 | +€3,903 | +309% |
| Gross operating margin | 9900 | €8,409 | €6,994 | -€1,415 | -16.8% |
| Operating profit (loss) | 9901 | -€4,850 | -€9,696 | -€4,846 | -99.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €973 | €1,638 | +€665 | +68.3% |
| Recurring financial charges | 65 | €973 | €1,638 | +€665 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,823 | -€11,332 | -€5,510 | -94.6% |
| Income taxes | 67/77 | €237 | €295 | +€58 | +24.4% |
| Profit (loss) for the period | 9904 | -€6,060 | -€11,627 | -€5,568 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,060 | -€11,627 | -€5,568 | -91.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.