OPHTAMEDICA: what changed
What changed
OPHTAMEDICA
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€131,394
2024 · €113,277+€18,118
Equity
€610,390
2024 · €478,995+€131,394
Cash
€89,323
2024 · €48,943+€40,379
Balance sheet total
€781,618
2024 · €645,859+€135,758
Largest movements
Assets
- Current investments +€104,194
up €104,194 (+35.3%), from €295,526 to €399,720
- Cash +€40,379
up €40,379 (+82.5%), from €48,943 to €89,323
mainly Net result for the year (+€131,394) and Depreciation (+€22,861)
- Tangible fixed assets -€11,546
down €11,546 (-4.8%), from €238,244 to €226,698
of which Land and buildings: -€14,278
Equity and liabilities
- Reserves +€131,394
up €131,394 (+31.5%), from €417,603 to €548,998
Income statement
- Gross operating margin +€27,800
up €27,800 (+14.0%), from €197,964 to €225,764
- Taxes +€8,417
up €8,417 (+15.5%), from €54,222 to €62,639
- Financial income -€2,596
down €2,596 (-29.3%), from €8,870 to €6,274
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.
Result 2024
€113,277
Gross operating margin
+€27,800
Depreciation
+€1,576
Other operating charges
-€225
Financial income
-€2,596
Financial charges
-€20
Taxes
-€8,417
Result 2025
€131,394
raises the resultlowers the result
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.
From operations
+€155,889
Investment
-€115,510
Financing
€0
Cash 2024
€48,943
From operations (derived)
+€155,889
Net result for the year
+€131,394
Depreciation
+€22,861
Receivables within one year
-€2,208
Deferred charges and accrued income
-€522
Tax, wage and social debts
+€4,757
Other debts
-€414
Accrued charges and deferred income
+€22
Investment (derived)
-€115,510
Investment in fixed assets (net)
-€11,316
Current investments
-€104,194
Cash 2025
€89,323
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €645,859 | €781,618 | +€135,758 | +21.0% |
| Fixed assets | 21/28 | €238,244 | €226,698 | -€11,546 | -4.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €238,244 | €226,698 | -€11,546 | -4.8% |
| Land and buildings | 22 | €220,645 | €206,366 | -€14,278 | -6.5% |
| Plant, machinery and equipment | 23 | €2,199 | €6,913 | +€4,714 | +214% |
| Furniture and vehicles | 24 | €8,803 | €8,462 | -€341 | -3.9% |
| Other tangible fixed assets | 26 | €6,597 | €4,957 | -€1,640 | -24.9% |
| Current assets | 29/58 | €407,615 | €554,920 | +€147,304 | +36.1% |
| Amounts receivable within one year | 40/41 | €56,170 | €58,379 | +€2,208 | +3.9% |
| Trade receivables | 40 | €47,732 | €58,379 | +€10,646 | +22.3% |
| Other amounts receivable | 41 | €8,438 | €0 | -€8,438 | -100% |
| Current investments | 50/53 | €295,526 | €399,720 | +€104,194 | +35.3% |
| Cash at bank and in hand | 54/58 | €48,943 | €89,323 | +€40,379 | +82.5% |
| Deferred charges and accrued income | 490/1 | €6,976 | €7,498 | +€522 | +7.5% |
| Total equity and liabilities | 10/49 | €645,859 | €781,618 | +€135,758 | +21.0% |
| Equity | 10/15 | €478,995 | €610,390 | +€131,394 | +27.4% |
| Contributions | 10/11 | €61,392 | €61,392 | = | 0.0% |
| Reserves | 13 | €417,603 | €548,998 | +€131,394 | +31.5% |
| Distributable reserves | 133 | €417,603 | €548,998 | +€131,394 | +31.5% |
| Amounts payable | 17/49 | €166,864 | €171,228 | +€4,364 | +2.6% |
| Amounts payable after more than one year | 17 | €118,500 | €118,500 | = | 0.0% |
| Financial debts | 170/4 | €118,500 | €118,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,203 | €42,545 | +€4,342 | +11.4% |
| Taxes, remuneration and social security | 45 | €600 | €5,357 | +€4,757 | +793% |
| Taxes | 450/3 | €600 | €5,357 | +€4,757 | +793% |
| Other amounts payable | 47/48 | €37,603 | €37,189 | -€414 | -1.1% |
| Accrued charges and deferred income | 492/3 | €10,161 | €10,182 | +€22 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,437 | €22,861 | -€1,576 | -6.4% |
| Other operating charges | 640/8 | €5,095 | €5,320 | +€225 | +4.4% |
| Gross operating margin | 9900 | €197,964 | €225,764 | +€27,800 | +14.0% |
| Operating profit (loss) | 9901 | €168,432 | €197,583 | +€29,151 | +17.3% |
| Financial income | 75/76B | €8,870 | €6,274 | -€2,596 | -29.3% |
| Recurring financial income | 75 | €8,870 | €6,274 | -€2,596 | -29.3% |
| Financial charges | 65/66B | €9,803 | €9,823 | +€20 | +0.2% |
| Recurring financial charges | 65 | €9,803 | €9,823 | +€20 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €167,498 | €194,033 | +€26,535 | +15.8% |
| Income taxes | 67/77 | €54,222 | €62,639 | +€8,417 | +15.5% |
| Profit (loss) for the period | 9904 | €113,277 | €131,394 | +€18,118 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €113,277 | €131,394 | +€18,118 | +16.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.