Ophtalmogerard: what changed
Ophtalmogerard
Largest movements
- Tangible fixed assets +€231,704
up €231,704 (+599%), from €38,672 to €270,376
of which Land and buildings: +€156,212
- Cash -€177,868
down €177,868 (-47.0%), from €378,526 to €200,658
mainly Investment in fixed assets (net) (-€248,609) and Contributions, distributions and other (-€210,000)
- Intangible fixed assets -€28,500
down €28,500 (-11.7%), from €242,601 to €214,101
- Current investments +€10,000
new in 2025: €10,000
- Debts after one year +€24,319
up €24,319 (+13.5%), from €179,497 to €203,816
- Profit (loss) carried forward +€18,602
up €18,602 (+4.6%), from €402,591 to €421,193
- Tax, wage and social debts -€10,336
down €10,336 (-12.3%), from €84,292 to €73,957
- Gross operating margin -€29,681
down €29,681 (-7.4%), from €401,565 to €371,884
- Other operating charges +€15,406
up €15,406 (+2,054%), from €750 to €16,156
- Taxes -€13,645
down €13,645 (-16.1%), from €84,953 to €71,308
- Depreciation +€8,029
up €8,029 (+21.5%), from €37,375 to €45,404
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €745,896 | €788,710 | +€42,814 | +5.7% |
| Fixed assets | 21/28 | €281,273 | €484,478 | +€203,204 | +72.2% |
| Intangible fixed assets | 21 | €242,601 | €214,101 | -€28,500 | -11.7% |
| Tangible fixed assets | 22/27 | €38,672 | €270,376 | +€231,704 | +599% |
| Land and buildings | 22 | - | €156,212 | +€156,212 | |
| Furniture and vehicles | 24 | €24,672 | €17,164 | -€7,508 | -30.4% |
| Assets under construction and advance payments | 27 | €14,000 | €97,000 | +€83,000 | +593% |
| Current assets | 29/58 | €464,623 | €304,232 | -€160,391 | -34.5% |
| Amounts receivable within one year | 40/41 | €85,740 | €93,149 | +€7,410 | +8.6% |
| Trade receivables | 40 | €85,740 | €93,149 | +€7,410 | +8.6% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €378,526 | €200,658 | -€177,868 | -47.0% |
| Deferred charges and accrued income | 490/1 | €358 | €425 | +€67 | +18.8% |
| Total equity and liabilities | 10/49 | €745,896 | €788,710 | +€42,814 | +5.7% |
| Equity | 10/15 | €403,591 | €422,193 | +€18,602 | +4.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €402,591 | €421,193 | +€18,602 | +4.6% |
| Amounts payable | 17/49 | €342,305 | €366,517 | +€24,212 | +7.1% |
| Amounts payable after more than one year | 17 | €179,497 | €203,816 | +€24,319 | +13.5% |
| Financial debts | 170/4 | €179,497 | €203,816 | +€24,319 | +13.5% |
| Amounts payable within one year | 42/48 | €162,635 | €162,579 | -€57 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €62,965 | €70,788 | +€7,822 | +12.4% |
| Trade debts | 44 | €4,928 | €4,513 | -€415 | -8.4% |
| Suppliers | 440/4 | €4,928 | €4,513 | -€415 | -8.4% |
| Taxes, remuneration and social security | 45 | €84,292 | €73,957 | -€10,336 | -12.3% |
| Taxes | 450/3 | €84,292 | €73,957 | -€10,336 | -12.3% |
| Other amounts payable | 47/48 | €10,449 | €13,321 | +€2,872 | +27.5% |
| Accrued charges and deferred income | 492/3 | €173 | €122 | -€51 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,375 | €45,404 | +€8,029 | +21.5% |
| Other operating charges | 640/8 | €750 | €16,156 | +€15,406 | +2,054% |
| Gross operating margin | 9900 | €401,565 | €371,884 | -€29,681 | -7.4% |
| Operating profit (loss) | 9901 | €363,440 | €310,324 | -€53,117 | -14.6% |
| Financial income | 75/76B | €2,343 | €1,587 | -€756 | -32.3% |
| Recurring financial income | 75 | €2,343 | €1,587 | -€756 | -32.3% |
| Financial charges | 65/66B | €12,247 | €12,001 | -€246 | -2.0% |
| Recurring financial charges | 65 | €12,247 | €12,001 | -€246 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €353,536 | €299,909 | -€53,627 | -15.2% |
| Income taxes | 67/77 | €84,953 | €71,308 | -€13,645 | -16.1% |
| Profit (loss) for the period | 9904 | €268,583 | €228,602 | -€39,982 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €268,583 | €228,602 | -€39,982 | -14.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.