Oogcentrum Oudenaarde: 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.
Oogcentrum Oudenaarde
Largest movements
- Cash +€35,770
up €35,770 (+353%), from €10,145 to €45,914
mainly Depreciation (+€74,558) and Accrued charges and deferred income (+€49,945)
- Tangible fixed assets -€13,432
down €13,432 (-5.8%), from €230,353 to €216,922
of which Plant, machinery and equipment: -€17,982
- Intangible fixed assets -€10,000
down €10,000 (-24.6%), from €40,685 to €30,685
- Deferred charges and accrued income -€8,133
down €8,133 (-65.7%), from €12,375 to €4,242
- Debts after one year -€53,500
down €53,500 (-31.6%), from €169,416 to €115,916
- Accrued charges and deferred income +€49,945
up €49,945 (+287%), from €17,417 to €67,362
- Tax, wage and social debts +€5,392
up €5,392 (+258%), from €2,088 to €7,481
of which Remuneration and social security: +€4,509
- Trade debts +€3,268
up €3,268 (+101%), from €3,240 to €6,508
- Staff costs -€10,291
down €10,291 (-5.4%), from €190,959 to €180,668
- Depreciation +€9,781
up €9,781 (+15.1%), from €64,776 to €74,558
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 | €295,685 | €300,800 | +€5,115 | +1.7% |
| Fixed assets | 21/28 | €271,038 | €247,607 | -€23,432 | -8.6% |
| Intangible fixed assets | 21 | €40,685 | €30,685 | -€10,000 | -24.6% |
| Tangible fixed assets | 22/27 | €230,353 | €216,922 | -€13,432 | -5.8% |
| Plant, machinery and equipment | 23 | €227,469 | €209,488 | -€17,982 | -7.9% |
| Furniture and vehicles | 24 | €1,286 | €6,249 | +€4,964 | +386% |
| Other tangible fixed assets | 26 | €1,598 | €1,185 | -€414 | -25.9% |
| Current assets | 29/58 | €24,647 | €53,193 | +€28,547 | +116% |
| Amounts receivable within one year | 40/41 | €2,127 | €3,037 | +€910 | +42.8% |
| Trade receivables | 40 | €2,127 | €3,037 | +€910 | +42.8% |
| Cash at bank and in hand | 54/58 | €10,145 | €45,914 | +€35,770 | +353% |
| Deferred charges and accrued income | 490/1 | €12,375 | €4,242 | -€8,133 | -65.7% |
| Total equity and liabilities | 10/49 | €295,685 | €300,800 | +€5,115 | +1.7% |
| Equity | 10/15 | €50,023 | €50,033 | +€10 | 0.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €23 | €33 | +€10 | +42.9% |
| Distributable reserves | 133 | €23 | €33 | +€10 | +42.9% |
| Amounts payable | 17/49 | €245,662 | €250,767 | +€5,105 | +2.1% |
| Amounts payable after more than one year | 17 | €169,416 | €115,916 | -€53,500 | -31.6% |
| Financial debts | 170/4 | €169,416 | €115,916 | -€53,500 | -31.6% |
| Amounts payable within one year | 42/48 | €58,829 | €67,489 | +€8,660 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €53,500 | €53,500 | = | 0.0% |
| Trade debts | 44 | €3,240 | €6,508 | +€3,268 | +101% |
| Suppliers | 440/4 | €3,240 | €6,508 | +€3,268 | +101% |
| Taxes, remuneration and social security | 45 | €2,088 | €7,481 | +€5,392 | +258% |
| Taxes | 450/3 | €1,903 | €2,786 | +€883 | +46.4% |
| Remuneration and social security | 454/9 | €185 | €4,694 | +€4,509 | +2,436% |
| Accrued charges and deferred income | 492/3 | €17,417 | €67,362 | +€49,945 | +287% |
| Remuneration, social security and pensions | 62 | €190,959 | €180,668 | -€10,291 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,776 | €74,558 | +€9,781 | +15.1% |
| Other operating charges | 640/8 | €2,663 | €2,654 | -€10 | -0.4% |
| Gross operating margin | 9900 | €263,126 | €261,927 | -€1,199 | -0.5% |
| Operating profit (loss) | 9901 | €4,728 | €4,048 | -€680 | -14.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.5% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.5% |
| Financial charges | 65/66B | €4,723 | €4,038 | -€685 | -14.5% |
| Recurring financial charges | 65 | €4,723 | €4,038 | -€685 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €10 | €10 | = | 0.0% |
| Profit (loss) for the period | 9904 | €10 | €10 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10 | €10 | = | 0.0% |
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 27 October 2026 via checked.be.