SR OPHTALMO: 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.
SR OPHTALMO
Largest movements
- Cash +€230,414
up €230,414 (+157%), from €146,704 to €377,118
mainly Net result for the year (+€167,860) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Deferred charges and accrued income +€9,427
up €9,427 (+15.3%), from €61,462 to €70,889
- Receivables within one year +€9,113
up €9,113 (+203%), from €4,498 to €13,611
- Reserves +€167,860
up €167,860 (+61.8%), from €271,811 to €439,672
- Provisions -€13,293
down €13,293 (-50.2%), from €26,505 to €13,212
- Other debts -€5,773
down €5,773 (-48.3%), from €11,960 to €6,188
- Provisions -€39,798
down €39,798, from €26,505 to -€13,293
- Gross operating margin -€35,168
down €35,168 (-13.8%), from €254,398 to €219,230
- Financial charges +€12,215
up €12,215 (+8,725%), from €140 to €12,355
- Taxes -€11,619
down €11,619 (-19.8%), from €58,672 to €47,054
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 | €318,775 | €466,721 | +€147,946 | +46.4% |
| Fixed assets | 21/28 | €6,111 | €5,103 | -€1,008 | -16.5% |
| Tangible fixed assets | 22/27 | €6,111 | €5,103 | -€1,008 | -16.5% |
| Furniture and vehicles | 24 | €6,111 | €1,869 | -€4,242 | -69.4% |
| Other tangible fixed assets | 26 | - | €3,234 | +€3,234 | |
| Current assets | 29/58 | €312,663 | €461,618 | +€148,954 | +47.6% |
| Amounts receivable within one year | 40/41 | €4,498 | €13,611 | +€9,113 | +203% |
| Other amounts receivable | 41 | €4,498 | €13,611 | +€9,113 | +203% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €146,704 | €377,118 | +€230,414 | +157% |
| Deferred charges and accrued income | 490/1 | €61,462 | €70,889 | +€9,427 | +15.3% |
| Total equity and liabilities | 10/49 | €318,775 | €466,721 | +€147,946 | +46.4% |
| Equity | 10/15 | €274,311 | €442,172 | +€167,860 | +61.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €271,811 | €439,672 | +€167,860 | +61.8% |
| Distributable reserves | 133 | €271,811 | €439,672 | +€167,860 | +61.8% |
| Provisions and deferred taxes | 16 | €26,505 | €13,212 | -€13,293 | -50.2% |
| Provisions for liabilities and charges | 160/5 | €26,505 | €13,212 | -€13,293 | -50.2% |
| Other liabilities and charges | 164/5 | €26,505 | €13,212 | -€13,293 | -50.2% |
| Amounts payable | 17/49 | €17,959 | €11,337 | -€6,621 | -36.9% |
| Amounts payable within one year | 42/48 | €17,959 | €11,337 | -€6,621 | -36.9% |
| Trade debts | 44 | €1,498 | €349 | -€1,149 | -76.7% |
| Suppliers | 440/4 | €1,498 | €349 | -€1,149 | -76.7% |
| Taxes, remuneration and social security | 45 | €4,500 | €4,800 | +€300 | +6.7% |
| Taxes | 450/3 | €4,500 | €4,800 | +€300 | +6.7% |
| Other amounts payable | 47/48 | €11,960 | €6,188 | -€5,773 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,999 | €6,775 | -€1,224 | -15.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €26,505 | -€13,293 | -€39,798 | |
| Other operating charges | 640/8 | €290 | €694 | +€404 | +140% |
| Gross operating margin | 9900 | €254,398 | €219,230 | -€35,168 | -13.8% |
| Operating profit (loss) | 9901 | €219,604 | €225,054 | +€5,450 | +2.5% |
| Financial income | 75/76B | €0 | €2,215 | +€2,214 | +5,536,175% |
| Recurring financial income | 75 | €0 | €2,215 | +€2,214 | +5,536,175% |
| Financial charges | 65/66B | €140 | €12,355 | +€12,215 | +8,725% |
| Recurring financial charges | 65 | €140 | €12,355 | +€12,215 | +8,725% |
| Profit (loss) for the period before taxes | 9903 | €219,464 | €214,914 | -€4,550 | -2.1% |
| Income taxes | 67/77 | €58,672 | €47,054 | -€11,619 | -19.8% |
| Profit (loss) for the period | 9904 | €160,792 | €167,860 | +€7,069 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €160,792 | €167,860 | +€7,069 | +4.4% |
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 18 October 2026 via checked.be.