OCULUX: 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.
OCULUX
Largest movements
- Cash -€146,465
down €146,465 (-16.3%), from €899,388 to €752,923
- Intangible fixed assets -€63,358
down €63,358 (-16.6%), from €380,862 to €317,504
- Tangible fixed assets -€47,957
down €47,957 (-16.4%), from €292,689 to €244,732
of which Plant, machinery and equipment: -€70,230
- Debts after one year -€171,494
down €171,494 (-37.2%), from €460,489 to €288,995
- Other debts -€132,705
down €132,705 (-15.6%), from €850,135 to €717,430
- Trade debts +€33,012
up €33,012 (+170%), from €19,382 to €52,394
- Gross operating margin -€185,012
down €185,012 (-23.7%), from €782,119 to €597,107
- Staff costs -€97,259
down €97,259 (-19.2%), from €506,341 to €409,081
- Depreciation -€65,105
down €65,105 (-29.7%), from €219,208 to €154,103
- Financial charges -€21,843
down €21,843 (-42.0%), from €51,961 to €30,118
of which Financial charges: -€21,763
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,656,388 | €1,393,782 | -€262,606 | -15.9% |
| Fixed assets | 21/28 | €673,552 | €562,236 | -€111,315 | -16.5% |
| Intangible fixed assets | 21 | €380,862 | €317,504 | -€63,358 | -16.6% |
| Tangible fixed assets | 22/27 | €292,689 | €244,732 | -€47,957 | -16.4% |
| Land and buildings | 22 | - | €22,432 | +€22,432 | |
| Plant, machinery and equipment | 23 | €273,538 | €203,308 | -€70,230 | -25.7% |
| Furniture and vehicles | 24 | €2,210 | €12,675 | +€10,465 | +473% |
| Leasing and similar rights | 25 | €16,941 | €6,317 | -€10,625 | -62.7% |
| Current assets | 29/58 | €982,836 | €831,546 | -€151,290 | -15.4% |
| Amounts receivable within one year | 40/41 | €18,636 | €20,105 | +€1,468 | +7.9% |
| Trade receivables | 40 | €18,636 | €20,105 | +€1,468 | +7.9% |
| Cash at bank and in hand | 54/58 | €899,388 | €752,923 | -€146,465 | -16.3% |
| Deferred charges and accrued income | 490/1 | €64,812 | €58,518 | -€6,294 | -9.7% |
| Total equity and liabilities | 10/49 | €1,656,388 | €1,393,782 | -€262,606 | -15.9% |
| Equity | 10/15 | €150,000 | €150,000 | = | 0.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,506,388 | €1,243,782 | -€262,606 | -17.4% |
| Amounts payable after more than one year | 17 | €460,489 | €288,995 | -€171,494 | -37.2% |
| Financial debts | 170/4 | €460,489 | €288,995 | -€171,494 | -37.2% |
| Amounts payable within one year | 42/48 | €1,045,671 | €949,280 | -€96,391 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €174,117 | €178,568 | +€4,451 | +2.6% |
| Trade debts | 44 | €19,382 | €52,394 | +€33,012 | +170% |
| Suppliers | 440/4 | €19,382 | €52,394 | +€33,012 | +170% |
| Taxes, remuneration and social security | 45 | €2,036 | €888 | -€1,148 | -56.4% |
| Taxes | 450/3 | €2,036 | €888 | -€1,148 | -56.4% |
| Other amounts payable | 47/48 | €850,135 | €717,430 | -€132,705 | -15.6% |
| Accrued charges and deferred income | 492/3 | €228 | €5,506 | +€5,279 | +2,317% |
| Remuneration, social security and pensions | 62 | €506,341 | €409,081 | -€97,259 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,208 | €154,103 | -€65,105 | -29.7% |
| Other operating charges | 640/8 | €2,898 | €2,094 | -€804 | -27.8% |
| Non-recurring operating charges | 66A | - | €463 | +€463 | |
| Gross operating margin | 9900 | €782,119 | €597,107 | -€185,012 | -23.7% |
| Operating profit (loss) | 9901 | €53,672 | €31,366 | -€22,306 | -41.6% |
| Financial income | 75/76B | €335 | €151 | -€184 | -54.8% |
| Recurring financial income | 75 | €335 | €151 | -€184 | -54.8% |
| Financial charges | 65/66B | €51,961 | €30,118 | -€21,843 | -42.0% |
| Recurring financial charges | 65 | €51,881 | €30,118 | -€21,763 | -41.9% |
| Non-recurring financial charges | 66B | €80 | - | -€80 | |
| Profit (loss) for the period before taxes | 9903 | €2,046 | €1,400 | -€647 | -31.6% |
| Income taxes | 67/77 | €2,046 | €1,400 | -€647 | -31.6% |
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 14 October 2026 via checked.be.