OXYSPHAIR: 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.
What changed
OXYSPHAIR
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.0m
2024 · €1.5m+€487,772
Equity
€4.9m
2024 · €4.4m+€552,497
Cash
€1.1m
2024 · €950,319+€105,326
Balance sheet total
€9.8m
2024 · €8.7m+€1.1m
Largest movements
Assets
- Receivables within one year +€990,366
up €990,366 (+27.7%), from €3.6m to €4.6m
of which Trade receivables: +€541,727
- Cash +€105,326
up €105,326 (+11.1%), from €950,319 to €1.1m
mainly Net result for the year (+€2.0m) and Depreciation (+€1.3m)
Equity and liabilities
- Profit (loss) carried forward +€554,012
up €554,012 (+17.7%), from €3.1m to €3.7m
- Trade debts +€197,217
up €197,217 (+10.3%), from €1.9m to €2.1m
- Debts after one year +€184,426
up €184,426 (+37.8%), from €488,339 to €672,765
Income statement
- Turnover +€1.8m
up €1.8m (+13.1%), from €14.0m to €15.9m
- Goods and materials +€1.2m
up €1.2m (+19.4%), from €6.1m to €7.2m
of which Purchases: +€1.3m
- Taxes +€159,080
up €159,080 (+30.0%), from €530,909 to €689,989
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.
Result 2024
€1.5m
Turnover
+€1.8m
Other operating income
-€3,548
Goods and materials
-€1.2m
Services and other goods
+€76,635
Staff costs
-€33,547
Depreciation
+€25,386
Write-downs
-€81,187
Provisions
-€82,000
Other operating charges
+€90,538
Other operating items
-€1,953
Financial income
+€17,617
Financial charges
-€26,253
Taxes
-€159,080
Result 2025
€2.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.6m
Investment
-€1.3m
Financing
-€1.2m
Cash 2024
€950,319
From operations (derived)
+€2.6m
Net result for the year
+€2.0m
Depreciation
+€1.3m
Stocks and contracts
+€12,208
Receivables within one year
-€990,366
Deferred charges and accrued income
+€469
Provisions
+€20,000
Trade debts
+€197,217
Tax, wage and social debts
+€78,640
Other debts
+€51,119
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.3m
Financing
-€1.2m
Debts after one year
+€184,426
Current portion of long-term debt
+€27,196
Short-term financial debts
+€8,397
Contributions, distributions and other
-€1.4m
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,672,909 | €9,792,401 | +€1.1m | +12.9% |
| Fixed assets | 21/28 | €3,444,593 | €3,481,071 | +€36,478 | +1.1% |
| Intangible fixed assets | 21 | €338,241 | €306,733 | -€31,508 | -9.3% |
| Tangible fixed assets | 22/27 | €3,099,654 | €3,167,640 | +€67,985 | +2.2% |
| Land and buildings | 22 | €27,470 | €394,869 | +€367,399 | +1,337% |
| Plant, machinery and equipment | 23 | €2,235,483 | €2,227,587 | -€7,896 | -0.4% |
| Furniture and vehicles | 24 | €25,965 | €31,720 | +€5,756 | +22.2% |
| Leasing and similar rights | 25 | €552,928 | €488,339 | -€64,589 | -11.7% |
| Other tangible fixed assets | 26 | €28,652 | €25,124 | -€3,528 | -12.3% |
| Assets under construction and advance payments | 27 | €229,156 | €0 | -€229,156 | -100% |
| Financial fixed assets | 28 | €6,698 | €6,698 | = | 0.0% |
| Other financial fixed assets | 284/8 | €6,698 | €6,698 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €6,698 | €6,698 | = | 0.0% |
| Current assets | 29/58 | €5,228,316 | €6,311,330 | +€1.1m | +20.7% |
| Stocks and contracts in progress | 3 | €668,093 | €655,885 | -€12,208 | -1.8% |
| Stocks | 30/36 | €668,093 | €655,885 | -€12,208 | -1.8% |
| Goods purchased for resale | 34 | €668,093 | €655,885 | -€12,208 | -1.8% |
| Amounts receivable within one year | 40/41 | €3,575,007 | €4,565,373 | +€990,366 | +27.7% |
| Trade receivables | 40 | €3,018,111 | €3,559,838 | +€541,727 | +17.9% |
| Other amounts receivable | 41 | €556,896 | €1,005,534 | +€448,638 | +80.6% |
| Cash at bank and in hand | 54/58 | €950,319 | €1,055,645 | +€105,326 | +11.1% |
| Deferred charges and accrued income | 490/1 | €34,898 | €34,428 | -€469 | -1.3% |
| Total equity and liabilities | 10/49 | €8,672,909 | €9,792,401 | +€1.1m | +12.9% |
| Equity | 10/15 | €4,369,348 | €4,921,845 | +€552,497 | +12.6% |
| Contributions | 10/11 | €1,231,242 | €1,231,242 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,134,592 | €3,688,603 | +€554,012 | +17.7% |
| Investment grants | 15 | €1,515 | €0 | -€1,515 | -100% |
| Provisions and deferred taxes | 16 | €0 | €20,000 | +€20,000 | |
| Provisions for liabilities and charges | 160/5 | €0 | €20,000 | +€20,000 | |
| Other liabilities and charges | 164/5 | €0 | €20,000 | +€20,000 | |
| Amounts payable | 17/49 | €4,303,560 | €4,850,556 | +€546,995 | +12.7% |
| Amounts payable after more than one year | 17 | €488,339 | €672,765 | +€184,426 | +37.8% |
| Financial debts | 170/4 | €488,339 | €672,765 | +€184,426 | +37.8% |
| Leasing and similar obligations | 172 | €488,339 | €426,654 | -€61,685 | -12.6% |
| Credit institutions | 173 | - | €246,111 | +€246,111 | |
| Amounts payable within one year | 42/48 | €3,815,221 | €4,177,790 | +€362,569 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €64,299 | €91,496 | +€27,196 | +42.3% |
| Financial debts | 43 | €16,912 | €25,309 | +€8,397 | +49.7% |
| Credit institutions | 430/8 | €16,912 | €25,309 | +€8,397 | +49.7% |
| Trade debts | 44 | €1,906,646 | €2,103,863 | +€197,217 | +10.3% |
| Suppliers | 440/4 | €1,906,646 | €2,103,863 | +€197,217 | +10.3% |
| Taxes, remuneration and social security | 45 | €470,037 | €548,676 | +€78,640 | +16.7% |
| Taxes | 450/3 | €90,629 | €111,472 | +€20,842 | +23.0% |
| Remuneration and social security | 454/9 | €379,407 | €437,204 | +€57,797 | +15.2% |
| Other amounts payable | 47/48 | €1,357,327 | €1,408,446 | +€51,119 | +3.8% |
| Operating income | 70/76A | €14,287,316 | €16,133,972 | +€1.8m | +12.9% |
| Turnover | 70 | €14,039,983 | €15,885,223 | +€1.8m | +13.1% |
| Other operating income | 74 | €222,920 | €219,373 | -€3,548 | -1.6% |
| Non-recurring operating income | 76A | €24,413 | €29,377 | +€4,964 | +20.3% |
| Operating charges | 60/66A | €12,257,159 | €13,448,327 | +€1.2m | +9.7% |
| Goods for resale, raw materials and consumables | 60 | €6,067,685 | €7,247,760 | +€1.2m | +19.4% |
| Purchases | 600/8 | €5,997,913 | €7,260,552 | +€1.3m | +21.1% |
| Change in stocks: decrease (increase) | 609 | €69,772 | -€12,792 | -€82,564 | |
| Services and other goods | 61 | €2,260,365 | €2,183,730 | -€76,635 | -3.4% |
| Remuneration, social security and pensions | 62 | €2,529,415 | €2,562,962 | +€33,547 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321,161 | €1,295,775 | -€25,386 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€62,863 | €18,324 | +€81,187 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€62,000 | €20,000 | +€82,000 | |
| Other operating charges | 640/8 | €201,656 | €111,118 | -€90,538 | -44.9% |
| Non-recurring operating charges | 66A | €1,739 | €8,657 | +€6,917 | +398% |
| Operating profit (loss) | 9901 | €2,030,157 | €2,685,646 | +€655,488 | +32.3% |
| Financial income | 75/76B | €31,586 | €49,203 | +€17,617 | +55.8% |
| Recurring financial income | 75 | €31,586 | €49,203 | +€17,617 | +55.8% |
| Income from current assets | 751 | €24,654 | €33,976 | +€9,323 | +37.8% |
| Other financial income | 752/9 | €6,932 | €15,227 | +€8,295 | +120% |
| Financial charges | 65/66B | €60,374 | €86,627 | +€26,253 | +43.5% |
| Recurring financial charges | 65 | €60,374 | €86,627 | +€26,253 | +43.5% |
| Debt charges | 650 | €53,355 | €75,811 | +€22,456 | +42.1% |
| Other financial charges | 652/9 | €7,019 | €10,816 | +€3,797 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €2,001,369 | €2,648,222 | +€646,852 | +32.3% |
| Income taxes | 67/77 | €530,909 | €689,989 | +€159,080 | +30.0% |
| Taxes | 670/3 | €530,909 | €689,989 | +€159,080 | +30.0% |
| Profit (loss) for the period | 9904 | €1,470,460 | €1,958,233 | +€487,772 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,470,460 | €1,958,233 | +€487,772 | +33.2% |
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.