OPHTA VISION: 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 VISION
Largest movements
- Cash +€105,379
up €105,379 (+46.7%), from €225,761 to €331,140
mainly Net result for the year (+€388,029) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Deferred charges and accrued income +€68,010
up €68,010 (+16,213%), from €419 to €68,430
- Tangible fixed assets -€14,025
down €14,025 (-27.2%), from €51,498 to €37,473
of which Furniture and vehicles: -€13,927
- Intangible fixed assets -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Reserves +€90,000
up €90,000 (+30.1%), from €298,655 to €388,655
- Tax, wage and social debts -€32,966
down €32,966 (-73.3%), from €44,997 to €12,031
of which Taxes: -€34,566
- Other debts +€6,147
up €6,147 (+72.6%), from €8,462 to €14,609
- Debts after one year -€5,407
no longer reported in 2025 (was €5,407)
- Gross operating margin +€128,043
up €128,043 (+31.3%), from €408,642 to €536,685
- Taxes +€35,917
up €35,917 (+37.8%), from €94,997 to €130,914
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 | €387,679 | €442,043 | +€54,365 | +14.0% |
| Fixed assets | 21/28 | €61,498 | €42,473 | -€19,025 | -30.9% |
| Intangible fixed assets | 21 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Tangible fixed assets | 22/27 | €51,498 | €37,473 | -€14,025 | -27.2% |
| Furniture and vehicles | 24 | €51,400 | €37,473 | -€13,927 | -27.1% |
| Other tangible fixed assets | 26 | €98 | - | -€98 | |
| Current assets | 29/58 | €326,180 | €399,570 | +€73,389 | +22.5% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €225,761 | €331,140 | +€105,379 | +46.7% |
| Deferred charges and accrued income | 490/1 | €419 | €68,430 | +€68,010 | +16,213% |
| Total equity and liabilities | 10/49 | €387,679 | €442,043 | +€54,365 | +14.0% |
| Equity | 10/15 | €319,155 | €409,184 | +€90,029 | +28.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €298,655 | €388,655 | +€90,000 | +30.1% |
| Distributable reserves | 133 | €298,655 | €388,655 | +€90,000 | +30.1% |
| Profit (loss) carried forward | 14 | €40 | €70 | +€29 | +72.7% |
| Amounts payable | 17/49 | €68,524 | €32,859 | -€35,665 | -52.0% |
| Amounts payable after more than one year | 17 | €5,407 | - | -€5,407 | |
| Financial debts | 170/4 | €5,407 | - | -€5,407 | |
| Amounts payable within one year | 42/48 | €63,117 | €32,859 | -€30,258 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €9,091 | €5,407 | -€3,684 | -40.5% |
| Trade debts | 44 | €567 | €812 | +€245 | +43.2% |
| Suppliers | 440/4 | €567 | €812 | +€245 | +43.2% |
| Taxes, remuneration and social security | 45 | €44,997 | €12,031 | -€32,966 | -73.3% |
| Taxes | 450/3 | €44,997 | €10,431 | -€34,566 | -76.8% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €8,462 | €14,609 | +€6,147 | +72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,231 | €19,025 | -€1,206 | -6.0% |
| Other operating charges | 640/8 | €738 | €58 | -€680 | -92.1% |
| Gross operating margin | 9900 | €408,642 | €536,685 | +€128,043 | +31.3% |
| Operating profit (loss) | 9901 | €387,673 | €517,601 | +€129,929 | +33.5% |
| Financial income | 75/76B | - | €1,667 | +€1,667 | |
| Recurring financial income | 75 | - | €1,667 | +€1,667 | |
| Financial charges | 65/66B | €536 | €325 | -€211 | -39.4% |
| Recurring financial charges | 65 | €536 | €325 | -€211 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €387,137 | €518,943 | +€131,806 | +34.0% |
| Income taxes | 67/77 | €94,997 | €130,914 | +€35,917 | +37.8% |
| Profit (loss) for the period | 9904 | €292,140 | €388,029 | +€95,889 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €292,140 | €388,029 | +€95,889 | +32.8% |
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 21 October 2026 via checked.be.