OPHTACARE: 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.
OPHTACARE
Largest movements
- Cash +€58,661
up €58,661 (+232%), from €25,276 to €83,937
mainly Net result for the year (+€111,680) and Depreciation (+€71,399)
- Tangible fixed assets -€26,429
down €26,429 (-19.0%), from €139,355 to €112,926
of which Furniture and vehicles: -€13,262
- Receivables within one year +€5,575
up €5,575 (+58.1%), from €9,594 to €15,168
- Profit (loss) carried forward +€72,561
no longer reported in 2025 (was -€72,561)
- Debts after one year -€52,349
down €52,349 (-78.9%), from €66,349 to €14,000
of which Other amounts payable: -€52,000
- Reserves +€39,119
up €39,119 (+23.2%), from €168,678 to €207,797
- Tax, wage and social debts -€21,831
down €21,831 (-81.6%), from €26,746 to €4,915
of which Remuneration and social security: -€25,743
- Gross operating margin +€66,577
up €66,577 (+22.2%), from €299,540 to €366,117
- Staff costs -€23,206
down €23,206 (-16.0%), from €145,081 to €121,874
- Taxes +€17,184
up €17,184 (+64.5%), from €26,657 to €43,841
- Other operating charges +€5,445
up €5,445 (+98.9%), from €5,504 to €10,949
- Depreciation +€4,959
up €4,959 (+7.5%), from €66,440 to €71,399
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 | €214,788 | €250,426 | +€35,639 | +16.6% |
| Fixed assets | 21/28 | €143,105 | €116,676 | -€26,429 | -18.5% |
| Tangible fixed assets | 22/27 | €139,355 | €112,926 | -€26,429 | -19.0% |
| Plant, machinery and equipment | 23 | €91,899 | €80,161 | -€11,739 | -12.8% |
| Furniture and vehicles | 24 | €45,196 | €31,934 | -€13,262 | -29.3% |
| Other tangible fixed assets | 26 | €2,260 | €831 | -€1,429 | -63.2% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €71,683 | €133,751 | +€62,068 | +86.6% |
| Amounts receivable after more than one year | 29 | €17,400 | €17,400 | = | 0.0% |
| Other amounts receivable | 291 | €17,400 | €17,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,594 | €15,168 | +€5,575 | +58.1% |
| Other amounts receivable | 41 | €9,594 | €15,168 | +€5,575 | +58.1% |
| Cash at bank and in hand | 54/58 | €25,276 | €83,937 | +€58,661 | +232% |
| Deferred charges and accrued income | 490/1 | €19,412 | €17,245 | -€2,168 | -11.2% |
| Total equity and liabilities | 10/49 | €214,788 | €250,426 | +€35,639 | +16.6% |
| Equity | 10/15 | €114,710 | €226,389 | +€111,680 | +97.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €168,678 | €207,797 | +€39,119 | +23.2% |
| Distributable reserves | 133 | €168,678 | €207,797 | +€39,119 | +23.2% |
| Profit (loss) carried forward | 14 | -€72,561 | - | +€72,561 | |
| Amounts payable | 17/49 | €100,078 | €24,037 | -€76,041 | -76.0% |
| Amounts payable after more than one year | 17 | €66,349 | €14,000 | -€52,349 | -78.9% |
| Financial debts | 170/4 | €349 | - | -€349 | |
| Other amounts payable | 178/9 | €66,000 | €14,000 | -€52,000 | -78.8% |
| Amounts payable within one year | 42/48 | €33,729 | €10,037 | -€23,692 | -70.2% |
| Trade debts | 44 | €6,983 | €5,123 | -€1,861 | -26.6% |
| Suppliers | 440/4 | €6,983 | €5,123 | -€1,861 | -26.6% |
| Taxes, remuneration and social security | 45 | €26,746 | €4,915 | -€21,831 | -81.6% |
| Taxes | 450/3 | - | €3,912 | +€3,912 | |
| Remuneration and social security | 454/9 | €26,746 | €1,003 | -€25,743 | -96.3% |
| Remuneration, social security and pensions | 62 | €145,081 | €121,874 | -€23,206 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,440 | €71,399 | +€4,959 | +7.5% |
| Other operating charges | 640/8 | €5,504 | €10,949 | +€5,445 | +98.9% |
| Non-recurring operating charges | 66A | - | €689 | +€689 | |
| Gross operating margin | 9900 | €299,540 | €366,117 | +€66,577 | +22.2% |
| Operating profit (loss) | 9901 | €82,515 | €161,205 | +€78,690 | +95.4% |
| Financial income | 75/76B | €28 | €2,118 | +€2,090 | +7,559% |
| Recurring financial income | 75 | €28 | €2,118 | +€2,090 | +7,559% |
| Financial charges | 65/66B | €6,852 | €7,802 | +€949 | +13.9% |
| Recurring financial charges | 65 | €6,852 | €7,802 | +€949 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €75,690 | €155,521 | +€79,831 | +105% |
| Income taxes | 67/77 | €26,657 | €43,841 | +€17,184 | +64.5% |
| Profit (loss) for the period | 9904 | €49,033 | €111,680 | +€62,647 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €49,033 | €111,680 | +€62,647 | +128% |
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 18 October 2026 via checked.be.