OphtaFocus: 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.
OphtaFocus
Largest movements
- Cash +€185,456
up €185,456 (+1,011%), from €18,347 to €203,803
mainly Net result for the year (+€133,736) and Tax, wage and social debts (+€38,804)
- Deferred charges and accrued income -€14,205
down €14,205 (-34.4%), from €41,297 to €27,093
- Profit (loss) carried forward +€132,903
up €132,903 (+299%), from €44,437 to €177,340
- Tax, wage and social debts +€38,804
up €38,804 (+342%), from €11,349 to €50,153
- Gross operating margin +€116,876
up €116,876 (+206%), from €56,855 to €173,731
- Taxes +€27,455
up €27,455 (+242%), from €11,349 to €38,804
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 | €59,644 | €232,156 | +€172,511 | +289% |
| Fixed assets | 21/28 | - | €1,260 | +€1,260 | |
| Tangible fixed assets | 22/27 | - | €1,260 | +€1,260 | |
| Plant, machinery and equipment | 23 | - | €1,260 | +€1,260 | |
| Current assets | 29/58 | €59,644 | €230,896 | +€171,251 | +287% |
| Cash at bank and in hand | 54/58 | €18,347 | €203,803 | +€185,456 | +1,011% |
| Deferred charges and accrued income | 490/1 | €41,297 | €27,093 | -€14,205 | -34.4% |
| Total equity and liabilities | 10/49 | €59,644 | €232,156 | +€172,511 | +289% |
| Equity | 10/15 | €47,437 | €180,340 | +€132,903 | +280% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,437 | €177,340 | +€132,903 | +299% |
| Amounts payable | 17/49 | €12,208 | €51,816 | +€39,608 | +324% |
| Amounts payable within one year | 42/48 | €12,208 | €51,816 | +€39,608 | +324% |
| Trade debts | 44 | - | €830 | +€830 | |
| Suppliers | 440/4 | - | €830 | +€830 | |
| Taxes, remuneration and social security | 45 | €11,349 | €50,153 | +€38,804 | +342% |
| Taxes | 450/3 | €11,349 | €50,153 | +€38,804 | +342% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €444 | +€444 | |
| Other operating charges | 640/8 | €211 | €745 | +€534 | +253% |
| Gross operating margin | 9900 | €56,855 | €173,731 | +€116,876 | +206% |
| Operating profit (loss) | 9901 | €56,644 | €172,542 | +€115,898 | +205% |
| Financial charges | 65/66B | - | €2 | +€2 | |
| Recurring financial charges | 65 | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €56,644 | €172,540 | +€115,895 | +205% |
| Income taxes | 67/77 | €11,349 | €38,804 | +€27,455 | +242% |
| Profit (loss) for the period | 9904 | €45,296 | €133,736 | +€88,440 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €45,296 | €133,736 | +€88,440 | +195% |
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 13 October 2026 via checked.be.