OPHTACA: what changed
What changed
OPHTACA
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€105,179
2024 · €108,525-€3,346
Equity
€574,229
2024 · €469,049+€105,179
Cash
€69,464
2024 · €269,838-€200,374
Balance sheet total
€644,026
2024 · €646,253-€2,227
Largest movements
Assets
- Cash -€200,374
down €200,374 (-74.3%), from €269,838 to €69,464
mainly Current investments (-€200,000) and Other debts (-€102,853)
- Current investments +€200,000
new in 2025: €200,000
Equity and liabilities
- Reserves +€105,179
up €105,179 (+95.3%), from €110,385 to €215,564
- Other debts -€102,853
down €102,853 (-68.7%), from €149,814 to €46,961
- Tax, wage and social debts -€10,458
down €10,458 (-39.1%), from €26,779 to €16,321
of which Taxes: -€10,037
Income statement
- Gross operating margin -€2,886
down €2,886 (-1.5%), from €197,081 to €194,195
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
€108,525
Gross operating margin
-€2,886
Staff costs
-€336
Depreciation
-€198
Other operating charges
-€12
Financial income
-€1,387
Financial charges
-€31
Taxes
+€1,504
Result 2025
€105,179
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
+€2,250
Investment
-€202,625
Financing
€0
Cash 2024
€269,838
From operations (derived)
+€2,250
Net result for the year
+€105,179
Depreciation
+€5,397
Receivables within one year
-€852
Smaller working-capital items
-€15
Trade debts
+€5,851
Tax, wage and social debts
-€10,458
Other debts
-€102,853
Investment (derived)
-€202,625
Investment in fixed assets (net)
-€2,625
Current investments
-€200,000
Cash 2025
€69,464
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €646,253 | €644,026 | -€2,227 | -0.3% |
| Fixed assets | 21/28 | €13,268 | €10,495 | -€2,773 | -20.9% |
| Tangible fixed assets | 22/27 | €13,088 | €10,315 | -€2,773 | -21.2% |
| Plant, machinery and equipment | 23 | €1,613 | €795 | -€818 | -50.7% |
| Furniture and vehicles | 24 | €11,475 | €8,868 | -€2,607 | -22.7% |
| Other tangible fixed assets | 26 | - | €652 | +€652 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €632,985 | €633,531 | +€545 | +0.1% |
| Amounts receivable within one year | 40/41 | €360,729 | €361,581 | +€852 | +0.2% |
| Trade receivables | 40 | €729 | - | -€729 | |
| Other amounts receivable | 41 | €360,000 | €361,581 | +€1,581 | +0.4% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €269,838 | €69,464 | -€200,374 | -74.3% |
| Deferred charges and accrued income | 490/1 | €2,419 | €2,487 | +€68 | +2.8% |
| Total equity and liabilities | 10/49 | €646,253 | €644,026 | -€2,227 | -0.3% |
| Equity | 10/15 | €469,049 | €574,229 | +€105,179 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,385 | €215,564 | +€105,179 | +95.3% |
| Distributable reserves | 133 | €110,385 | €215,564 | +€105,179 | +95.3% |
| Profit (loss) carried forward | 14 | €340,064 | €340,064 | = | 0.0% |
| Amounts payable | 17/49 | €177,204 | €69,797 | -€107,407 | -60.6% |
| Amounts payable within one year | 42/48 | €177,204 | €69,745 | -€107,459 | -60.6% |
| Trade debts | 44 | €612 | €6,463 | +€5,851 | +957% |
| Suppliers | 440/4 | €612 | €6,463 | +€5,851 | +957% |
| Taxes, remuneration and social security | 45 | €26,779 | €16,321 | -€10,458 | -39.1% |
| Taxes | 450/3 | €20,555 | €10,518 | -€10,037 | -48.8% |
| Remuneration and social security | 454/9 | €6,224 | €5,803 | -€421 | -6.8% |
| Other amounts payable | 47/48 | €149,814 | €46,961 | -€102,853 | -68.7% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Remuneration, social security and pensions | 62 | €44,696 | €45,032 | +€336 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,199 | €5,397 | +€198 | +3.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €197,081 | €194,195 | -€2,886 | -1.5% |
| Operating profit (loss) | 9901 | €146,798 | €143,366 | -€3,432 | -2.3% |
| Financial income | 75/76B | €13,735 | €12,348 | -€1,387 | -10.1% |
| Recurring financial income | 75 | €13,735 | €12,348 | -€1,387 | -10.1% |
| Financial charges | 65/66B | €1,105 | €1,136 | +€31 | +2.8% |
| Recurring financial charges | 65 | €1,105 | €1,136 | +€31 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €159,428 | €154,578 | -€4,850 | -3.0% |
| Income taxes | 67/77 | €50,903 | €49,399 | -€1,504 | -3.0% |
| Profit (loss) for the period | 9904 | €108,525 | €105,179 | -€3,346 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,525 | €105,179 | -€3,346 | -3.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.