Oogpraktijk: what changed
What changed
Oogpraktijk
filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €316,884+€1.1m
Equity
€2.6m
2024 · €1.2m+€1.4m
Cash
€230,905
2024 · €257,969-€27,064
Balance sheet total
€3.7m
2024 · €2.2m+€1.5m
Largest movements
Assets
- Financial fixed assets +€2.7m
up €2.7m (+1,328%), from €200,000 to €2.9m
- Tangible fixed assets -€506,329
down €506,329 (-55.1%), from €918,550 to €412,221
of which Land and buildings: -€329,506
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Deferred charges and accrued income -€107,831
down €107,831 (-42.9%), from €251,080 to €143,249
- Receivables within one year -€105,190
down €105,190 (-57.1%), from €184,273 to €79,083
Equity and liabilities
- Reserves +€1.4m
up €1.4m (+121%), from €1.2m to €2.6m
- Other debts +€180,971
up €180,971 (+64.7%), from €279,796 to €460,766
- Tax, wage and social debts +€132,221
up €132,221 (+689%), from €19,197 to €151,418
of which Taxes: +€134,976
- Debts after one year -€102,804
down €102,804 (-21.9%), from €469,401 to €366,597
- Accrued charges and deferred income -€86,372
down €86,372 (-94.6%), from €91,310 to €4,938
Income statement
- Financial income +€1.4m
up €1.4m (+1,167,656%), from €122 to €1.4m
- Gross operating margin -€151,426
down €151,426 (-20.8%), from €729,518 to €578,092
- Other operating charges +€101,762
up €101,762 (+2,373%), from €4,289 to €106,051
- Taxes +€69,035
up €69,035 (+46.1%), from €149,785 to €218,820
- Depreciation -€30,686
down €30,686 (-29.9%), from €102,683 to €71,996
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€316,884
Gross operating margin
-€151,426
Staff costs
+€6,248
Depreciation
+€30,686
Other operating charges
-€101,762
Financial income
+€1.4m
Financial charges
+€6,524
Taxes
-€69,035
Result 2025
€1.5m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.0m
Investment
-€1.8m
Financing
-€181,623
Cash 2024
€257,969
From operations (derived)
+€2.0m
Net result for the year
+€1.5m
Depreciation
+€71,996
Stocks and contracts
+€7,978
Receivables within one year
+€105,190
Deferred charges and accrued income
+€107,831
Trade debts
-€8,822
Tax, wage and social debts
+€132,221
Other debts
+€180,971
Accrued charges and deferred income
-€86,372
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€2.2m
Current investments
+€400,000
Financing
-€181,623
Debts after one year
-€102,804
Current portion of long-term debt
-€9,308
Short-term financial debts
-€39,007
Contributions, distributions and other
-€30,503
Cash 2025
€230,905
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,219,851 | €3,721,455 | +€1.5m | +67.6% |
| Fixed assets | 21/28 | €1,118,550 | €3,268,218 | +€2.1m | +192% |
| Tangible fixed assets | 22/27 | €918,550 | €412,221 | -€506,329 | -55.1% |
| Land and buildings | 22 | €481,584 | €152,077 | -€329,506 | -68.4% |
| Plant, machinery and equipment | 23 | €117,183 | €2,741 | -€114,442 | -97.7% |
| Furniture and vehicles | 24 | €69,248 | €39,020 | -€30,228 | -43.7% |
| Leasing and similar rights | 25 | €250,536 | €218,383 | -€32,152 | -12.8% |
| Financial fixed assets | 28 | €200,000 | €2,855,996 | +€2.7m | +1,328% |
| Current assets | 29/58 | €1,101,301 | €453,237 | -€648,063 | -58.8% |
| Stocks and contracts in progress | 3 | €7,978 | €0 | -€7,978 | -100% |
| Stocks | 30/36 | €7,978 | €0 | -€7,978 | -100% |
| Amounts receivable within one year | 40/41 | €184,273 | €79,083 | -€105,190 | -57.1% |
| Other amounts receivable | 41 | €184,273 | €79,083 | -€105,190 | -57.1% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €257,969 | €230,905 | -€27,064 | -10.5% |
| Deferred charges and accrued income | 490/1 | €251,080 | €143,249 | -€107,831 | -42.9% |
| Total equity and liabilities | 10/49 | €2,219,851 | €3,721,455 | +€1.5m | +67.6% |
| Equity | 10/15 | €1,195,109 | €2,629,835 | +€1.4m | +120% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,182,709 | €2,617,435 | +€1.4m | +121% |
| Distributable reserves | 133 | €1,182,709 | €2,617,435 | +€1.4m | +121% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,024,742 | €1,091,620 | +€66,878 | +6.5% |
| Amounts payable after more than one year | 17 | €469,401 | €366,597 | -€102,804 | -21.9% |
| Financial debts | 170/4 | €469,401 | €366,597 | -€102,804 | -21.9% |
| Amounts payable within one year | 42/48 | €464,031 | €720,085 | +€256,054 | +55.2% |
| Current portion of amounts payable after more than one year | 42 | €112,112 | €102,804 | -€9,308 | -8.3% |
| Financial debts | 43 | €39,007 | €0 | -€39,007 | -100% |
| Credit institutions | 430/8 | €39,007 | €0 | -€39,007 | -100% |
| Trade debts | 44 | €13,919 | €5,096 | -€8,822 | -63.4% |
| Suppliers | 440/4 | €13,919 | €5,096 | -€8,822 | -63.4% |
| Taxes, remuneration and social security | 45 | €19,197 | €151,418 | +€132,221 | +689% |
| Taxes | 450/3 | €0 | €134,976 | +€134,976 | |
| Remuneration and social security | 454/9 | €19,197 | €16,442 | -€2,755 | -14.3% |
| Other amounts payable | 47/48 | €279,796 | €460,766 | +€180,971 | +64.7% |
| Accrued charges and deferred income | 492/3 | €91,310 | €4,938 | -€86,372 | -94.6% |
| Remuneration, social security and pensions | 62 | €134,025 | €127,777 | -€6,248 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,683 | €71,996 | -€30,686 | -29.9% |
| Other operating charges | 640/8 | €4,289 | €106,051 | +€101,762 | +2,373% |
| Gross operating margin | 9900 | €729,518 | €578,092 | -€151,426 | -20.8% |
| Operating profit (loss) | 9901 | €488,521 | €272,268 | -€216,253 | -44.3% |
| Financial income | 75/76B | €122 | €1,427,232 | +€1.4m | +1,167,656% |
| Recurring financial income | 75 | €122 | €1,427,232 | +€1.4m | +1,167,656% |
| Financial charges | 65/66B | €21,974 | €15,451 | -€6,524 | -29.7% |
| Recurring financial charges | 65 | €21,974 | €15,451 | -€6,524 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €466,669 | €1,684,049 | +€1.2m | +261% |
| Income taxes | 67/77 | €149,785 | €218,820 | +€69,035 | +46.1% |
| Profit (loss) for the period | 9904 | €316,884 | €1,465,230 | +€1.1m | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €316,884 | €1,465,230 | +€1.1m | +362% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.