OPTHAMED CARE: 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.
OPTHAMED CARE
Largest movements
- Cash -€18,556
down €18,556 (-15.0%), from €124,104 to €105,547
mainly Contributions, distributions and other (-€127,209) and Tax, wage and social debts (-€11,371)
- Receivables within one year +€8,707
up €8,707 (+8.6%), from €100,837 to €109,544
of which Other amounts receivable: +€8,916
- Tax, wage and social debts -€11,371
down €11,371 (-77.2%), from €14,734 to €3,362
of which Taxes: -€9,241
- Trade debts -€2,828
down €2,828 (-50.7%), from €5,576 to €2,748
- Accrued charges and deferred income +€2,340
up €2,340 (+180%), from €1,302 to €3,641
- Financial charges +€3,402
up €3,402 (+175%), from €1,949 to €5,352
- Gross operating margin +€3,374
up €3,374 (+2.0%), from €166,196 to €169,570
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 | €225,004 | €215,571 | -€9,433 | -4.2% |
| Current assets | 29/58 | €225,004 | €215,571 | -€9,433 | -4.2% |
| Amounts receivable within one year | 40/41 | €100,837 | €109,544 | +€8,707 | +8.6% |
| Trade receivables | 40 | €208 | - | -€208 | |
| Other amounts receivable | 41 | €100,628 | €109,544 | +€8,916 | +8.9% |
| Cash at bank and in hand | 54/58 | €124,104 | €105,547 | -€18,556 | -15.0% |
| Deferred charges and accrued income | 490/1 | €64 | €480 | +€416 | +650% |
| Total equity and liabilities | 10/49 | €225,004 | €215,571 | -€9,433 | -4.2% |
| Equity | 10/15 | €132,209 | €132,604 | +€396 | +0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €127,209 | €127,604 | +€396 | +0.3% |
| Distributable reserves | 133 | €127,209 | €127,604 | +€396 | +0.3% |
| Amounts payable | 17/49 | €92,796 | €82,967 | -€9,829 | -10.6% |
| Amounts payable within one year | 42/48 | €91,494 | €79,326 | -€12,168 | -13.3% |
| Trade debts | 44 | €5,576 | €2,748 | -€2,828 | -50.7% |
| Suppliers | 440/4 | €5,576 | €2,748 | -€2,828 | -50.7% |
| Taxes, remuneration and social security | 45 | €14,734 | €3,362 | -€11,371 | -77.2% |
| Taxes | 450/3 | €12,604 | €3,362 | -€9,241 | -73.3% |
| Remuneration and social security | 454/9 | €2,130 | - | -€2,130 | |
| Other amounts payable | 47/48 | €71,184 | €73,215 | +€2,031 | +2.9% |
| Accrued charges and deferred income | 492/3 | €1,302 | €3,641 | +€2,340 | +180% |
| Other operating charges | 640/8 | €543 | €528 | -€16 | -2.9% |
| Gross operating margin | 9900 | €166,196 | €169,570 | +€3,374 | +2.0% |
| Operating profit (loss) | 9901 | €165,653 | €169,042 | +€3,389 | +2.0% |
| Financial income | 75/76B | €551 | €716 | +€165 | +29.9% |
| Recurring financial income | 75 | €551 | €716 | +€165 | +29.9% |
| Financial charges | 65/66B | €1,949 | €5,352 | +€3,402 | +175% |
| Recurring financial charges | 65 | €1,949 | €5,352 | +€3,402 | +175% |
| Profit (loss) for the period before taxes | 9903 | €164,254 | €164,406 | +€152 | +0.1% |
| Income taxes | 67/77 | €37,046 | €36,802 | -€244 | -0.7% |
| Profit (loss) for the period | 9904 | €127,209 | €127,604 | +€396 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €127,209 | €127,604 | +€396 | +0.3% |
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 21 October 2026 via checked.be.