OPHTALMOCARE: 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.
OPHTALMOCARE
Largest movements
- Cash +€251,734
up €251,734 (+673%), from €37,424 to €289,159
mainly Net result for the year (+€266,977) and Other debts (+€215,000)
- Current investments -€112,291
no longer reported in 2025 (was €112,291)
- Tangible fixed assets +€71,200
up €71,200 (+96.3%), from €73,942 to €145,142
of which Plant, machinery and equipment: +€70,728
- Intangible fixed assets -€32,250
down €32,250 (-25.0%), from €129,000 to €96,750
- Receivables within one year +€23,737
up €23,737 (+77.2%), from €30,756 to €54,493
of which Other amounts receivable: +€18,392
- Other debts +€215,000
up €215,000 (+614%), from €35,000 to €250,000
- Debts after one year -€41,729
down €41,729 (-89.4%), from €46,677 to €4,948
- Profit (loss) carried forward +€18,282
up €18,282 (+8.4%), from €218,610 to €236,892
- Trade debts +€8,647
up €8,647 (+423%), from €2,045 to €10,692
- Tax, wage and social debts +€7,393
up €7,393 (+22.4%), from €32,988 to €40,381
of which Taxes: +€7,393
- Financial income +€54,771
up €54,771 (+7,315%), from €749 to €55,520
- Gross operating margin -€42,168
down €42,168 (-11.0%), from €382,719 to €340,551
- Depreciation +€14,468
up €14,468 (+31.9%), from €45,329 to €59,796
- Taxes -€14,247
down €14,247 (-17.4%), from €81,713 to €67,466
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 | €386,567 | €594,643 | +€208,076 | +53.8% |
| Fixed assets | 21/28 | €202,972 | €241,922 | +€38,950 | +19.2% |
| Intangible fixed assets | 21 | €129,000 | €96,750 | -€32,250 | -25.0% |
| Tangible fixed assets | 22/27 | €73,942 | €145,142 | +€71,200 | +96.3% |
| Plant, machinery and equipment | 23 | €45,794 | €116,522 | +€70,728 | +154% |
| Furniture and vehicles | 24 | €28,148 | €15,583 | -€12,565 | -44.6% |
| Other tangible fixed assets | 26 | - | €13,036 | +€13,036 | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €183,595 | €352,721 | +€169,127 | +92.1% |
| Amounts receivable within one year | 40/41 | €30,756 | €54,493 | +€23,737 | +77.2% |
| Trade receivables | 40 | €8,414 | €13,759 | +€5,345 | +63.5% |
| Other amounts receivable | 41 | €22,342 | €40,734 | +€18,392 | +82.3% |
| Current investments | 50/53 | €112,291 | - | -€112,291 | |
| Cash at bank and in hand | 54/58 | €37,424 | €289,159 | +€251,734 | +673% |
| Deferred charges and accrued income | 490/1 | €3,123 | €9,069 | +€5,947 | +190% |
| Total equity and liabilities | 10/49 | €386,567 | €594,643 | +€208,076 | +53.8% |
| Equity | 10/15 | €228,610 | €246,892 | +€18,282 | +8.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,610 | €236,892 | +€18,282 | +8.4% |
| Amounts payable | 17/49 | €157,956 | €347,751 | +€189,794 | +120% |
| Amounts payable after more than one year | 17 | €46,677 | €4,948 | -€41,729 | -89.4% |
| Financial debts | 170/4 | €46,677 | €4,948 | -€41,729 | -89.4% |
| Amounts payable within one year | 42/48 | €111,279 | €342,802 | +€231,523 | +208% |
| Current portion of amounts payable after more than one year | 42 | €41,246 | €41,729 | +€483 | +1.2% |
| Trade debts | 44 | €2,045 | €10,692 | +€8,647 | +423% |
| Suppliers | 440/4 | €2,045 | €10,692 | +€8,647 | +423% |
| Taxes, remuneration and social security | 45 | €32,988 | €40,381 | +€7,393 | +22.4% |
| Taxes | 450/3 | €30,488 | €37,881 | +€7,393 | +24.2% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €35,000 | €250,000 | +€215,000 | +614% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,329 | €59,796 | +€14,468 | +31.9% |
| Other operating charges | 640/8 | €1,618 | €634 | -€984 | -60.8% |
| Gross operating margin | 9900 | €382,719 | €340,551 | -€42,168 | -11.0% |
| Operating profit (loss) | 9901 | €335,772 | €280,120 | -€55,651 | -16.6% |
| Financial income | 75/76B | €749 | €55,520 | +€54,771 | +7,315% |
| Recurring financial income | 75 | €749 | €55,520 | +€54,771 | +7,315% |
| Financial charges | 65/66B | €1,427 | €1,196 | -€231 | -16.2% |
| Recurring financial charges | 65 | €1,427 | €1,196 | -€231 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €335,094 | €334,444 | -€650 | -0.2% |
| Income taxes | 67/77 | €81,713 | €67,466 | -€14,247 | -17.4% |
| Profit (loss) for the period | 9904 | €253,381 | €266,977 | +€13,597 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €253,381 | €266,977 | +€13,597 | +5.4% |
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 1 November 2026 via checked.be.