Ophtalé: what changed
Two fiscal 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.
Ophtalé
Largest movements
- Cash +€144,078
up €144,078 (+99.7%), from €144,477 to €288,555
mainly Depreciation (+€124,491) and Net result for the year (+€95,656)
- Tangible fixed assets -€118,458
down €118,458 (-14.9%), from €795,686 to €677,228
- Receivables within one year +€20,000
up €20,000 (+490.7%), from €4,076 to €24,076
- Other debts +€65,015
up €65,015 (+34.0%), from €191,091 to €256,105
- Debts after one year -€58,402
down €58,402 (-13.0%), from €450,886 to €392,484
- Tax, wage and social debts +€46,602
new in 2026: €46,602
- Trade debts -€13,656
down €13,656 (-67.3%), from €20,292 to €6,636
- Gross operating margin +€86,718
up €86,718 (+41.7%), from €208,017 to €294,735
- Taxes +€28,443
up €28,443 (+219.0%), from €12,990 to €41,433
- Staff costs +€8,307
up €8,307 (+44.0%), from €18,883 to €27,190
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €949,633 | €993,140 | +€43,507 | +4.6% |
| Fixed assets | 21/28 | €795,686 | €677,228 | -€118,458 | -14.9% |
| Tangible fixed assets | 22/27 | €795,686 | €677,228 | -€118,458 | -14.9% |
| Land and buildings | 22 | €610,165 | €555,331 | -€54,834 | -9.0% |
| Plant, machinery and equipment | 23 | €24,089 | €21,173 | -€2,917 | -12.1% |
| Furniture and vehicles | 24 | €97,609 | €72,413 | -€25,196 | -25.8% |
| Leasing and similar rights | 25 | €63,823 | €28,312 | -€35,511 | -55.6% |
| Current assets | 29/58 | €153,947 | €315,912 | +€161,965 | +105.2% |
| Amounts receivable within one year | 40/41 | €4,076 | €24,076 | +€20,000 | +490.7% |
| Other amounts receivable | 41 | €4,076 | €24,076 | +€20,000 | +490.7% |
| Cash at bank and in hand | 54/58 | €144,477 | €288,555 | +€144,078 | +99.7% |
| Deferred charges and accrued income | 490/1 | €5,394 | €3,281 | -€2,113 | -39.2% |
| Total equity and liabilities | 10/49 | €949,633 | €993,140 | +€43,507 | +4.6% |
| Equity | 10/15 | €233,640 | €233,640 | = | 0.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €96,180 | €96,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €96,180 | €96,180 | = | 0.0% |
| Reserves not available under the articles | 1311 | €96,180 | €96,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,460 | €77,460 | = | 0.0% |
| Amounts payable | 17/49 | €715,994 | €759,500 | +€43,507 | +6.1% |
| Amounts payable after more than one year | 17 | €450,886 | €392,484 | -€58,402 | -13.0% |
| Financial debts | 170/4 | €450,886 | €392,484 | -€58,402 | -13.0% |
| Amounts payable within one year | 42/48 | €265,107 | €367,016 | +€101,909 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €53,725 | €57,673 | +€3,948 | +7.3% |
| Trade debts | 44 | €20,292 | €6,636 | -€13,656 | -67.3% |
| Suppliers | 440/4 | €20,292 | €6,636 | -€13,656 | -67.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €46,602 | +€46,602 | |
| Taxes | 450/3 | - | €46,602 | +€46,602 | |
| Other amounts payable | 47/48 | €191,091 | €256,105 | +€65,015 | +34.0% |
| Remuneration, social security and pensions | 62 | €18,883 | €27,190 | +€8,307 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,649 | €124,491 | -€1,158 | -0.9% |
| Other operating charges | 640/8 | €2,878 | €1,827 | -€1,052 | -36.5% |
| Gross operating margin | 9900 | €208,017 | €294,735 | +€86,718 | +41.7% |
| Operating profit (loss) | 9901 | €60,607 | €141,228 | +€80,621 | +133.0% |
| Financial charges | 65/66B | €5,098 | €4,139 | -€959 | -18.8% |
| Recurring financial charges | 65 | €5,098 | €4,139 | -€959 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €55,509 | €137,089 | +€81,580 | +147.0% |
| Income taxes | 67/77 | €12,990 | €41,433 | +€28,443 | +219.0% |
| Profit (loss) for the period | 9904 | €42,519 | €95,656 | +€53,137 | +125.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,519 | €95,656 | +€53,137 | +125.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.