OPHTA-SURGERY: 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.
OPHTA-SURGERY
Largest movements
- Cash -€258,337
down €258,337 (-33.3%), from €776,749 to €518,412
mainly Contributions, distributions and other (-€639,739) and Tax, wage and social debts (-€249,398)
- Current investments +€60,000
up €60,000 (+20.8%), from €288,903 to €348,903
- Tangible fixed assets -€47,328
down €47,328 (-25.8%), from €183,116 to €135,788
of which Furniture and vehicles: -€25,020
- Financial fixed assets +€38,656
up €38,656 (+1.9%), from €2.1m to €2.1m
- Tax, wage and social debts -€249,398
down €249,398 (-85.4%), from €291,880 to €42,483
of which Taxes: -€249,031
- Other debts +€234,254
up €234,254 (+26.5%), from €882,461 to €1.1m
- Reserves -€182,695
down €182,695 (-8.5%), from €2.1m to €2.0m
of which Distributable reserves: -€182,695
- Gross operating margin +€116,073
up €116,073 (+18.6%), from €623,679 to €739,753
- Taxes +€15,855
up €15,855 (+7.7%), from €205,940 to €221,795
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 | €3,540,799 | €3,366,829 | -€173,970 | -4.9% |
| Fixed assets | 21/28 | €2,238,616 | €2,229,945 | -€8,671 | -0.4% |
| Tangible fixed assets | 22/27 | €183,116 | €135,788 | -€47,328 | -25.8% |
| Plant, machinery and equipment | 23 | €63,685 | €42,477 | -€21,208 | -33.3% |
| Furniture and vehicles | 24 | €99,834 | €74,814 | -€25,020 | -25.1% |
| Other tangible fixed assets | 26 | €19,596 | €18,497 | -€1,099 | -5.6% |
| Financial fixed assets | 28 | €2,055,501 | €2,094,157 | +€38,656 | +1.9% |
| Current assets | 29/58 | €1,302,183 | €1,136,884 | -€165,299 | -12.7% |
| Amounts receivable within one year | 40/41 | €227,226 | €260,046 | +€32,820 | +14.4% |
| Trade receivables | 40 | €181,309 | €159,727 | -€21,582 | -11.9% |
| Other amounts receivable | 41 | €45,917 | €100,319 | +€54,402 | +118% |
| Current investments | 50/53 | €288,903 | €348,903 | +€60,000 | +20.8% |
| Cash at bank and in hand | 54/58 | €776,749 | €518,412 | -€258,337 | -33.3% |
| Deferred charges and accrued income | 490/1 | €9,305 | €9,522 | +€217 | +2.3% |
| Total equity and liabilities | 10/49 | €3,540,799 | €3,366,829 | -€173,970 | -4.9% |
| Equity | 10/15 | €2,164,080 | €1,981,385 | -€182,695 | -8.4% |
| Contributions | 10/11 | €14,259 | €14,259 | = | 0.0% |
| Reserves | 13 | €2,149,821 | €1,967,126 | -€182,695 | -8.5% |
| Tax-exempt reserves | 132 | €738 | €738 | = | 0.0% |
| Distributable reserves | 133 | €2,149,083 | €1,966,387 | -€182,695 | -8.5% |
| Provisions and deferred taxes | 16 | €28,888 | €29,734 | +€846 | +2.9% |
| Provisions for liabilities and charges | 160/5 | €28,888 | €29,734 | +€846 | +2.9% |
| Other liabilities and charges | 164/5 | €28,888 | €29,734 | +€846 | +2.9% |
| Amounts payable | 17/49 | €1,347,832 | €1,355,710 | +€7,879 | +0.6% |
| Amounts payable within one year | 42/48 | €1,347,832 | €1,355,710 | +€7,879 | +0.6% |
| Financial debts | 43 | €1,571 | - | -€1,571 | |
| Credit institutions | 430/8 | €1,571 | - | -€1,571 | |
| Trade debts | 44 | €171,919 | €196,513 | +€24,594 | +14.3% |
| Suppliers | 440/4 | €171,919 | €196,513 | +€24,594 | +14.3% |
| Taxes, remuneration and social security | 45 | €291,880 | €42,483 | -€249,398 | -85.4% |
| Taxes | 450/3 | €286,146 | €37,115 | -€249,031 | -87.0% |
| Remuneration and social security | 454/9 | €5,734 | €5,367 | -€367 | -6.4% |
| Other amounts payable | 47/48 | €882,461 | €1,116,715 | +€234,254 | +26.5% |
| Remuneration, social security and pensions | 62 | €21,419 | €23,618 | +€2,198 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,180 | €47,195 | -€6,986 | -12.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€336 | €846 | +€1,182 | |
| Other operating charges | 640/8 | €1,143 | €998 | -€144 | -12.6% |
| Gross operating margin | 9900 | €623,679 | €739,753 | +€116,073 | +18.6% |
| Operating profit (loss) | 9901 | €547,273 | €667,096 | +€119,823 | +21.9% |
| Financial income | 75/76B | €40,450 | €44,607 | +€4,157 | +10.3% |
| Recurring financial income | 75 | €40,450 | €44,607 | +€4,157 | +10.3% |
| Financial charges | 65/66B | €37,169 | €32,863 | -€4,306 | -11.6% |
| Recurring financial charges | 65 | €37,169 | €32,863 | -€4,306 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €550,554 | €678,839 | +€128,286 | +23.3% |
| Income taxes | 67/77 | €205,940 | €221,795 | +€15,855 | +7.7% |
| Profit (loss) for the period | 9904 | €344,614 | €457,044 | +€112,430 | +32.6% |
| Transfer from tax-exempt reserves | 789 | €147,350 | - | -€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €491,964 | €457,044 | -€34,920 | -7.1% |
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 20 October 2026 via checked.be.