SURGIC EYE: 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.
SURGIC EYE
Largest movements
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Cash +€258,682
up €258,682 (+61.3%), from €422,087 to €680,770
mainly Current investments (+€500,000) and Net result for the year (+€204,887)
- Receivables within one year -€78,383
down €78,383 (-4.1%), from €1.9m to €1.8m
of which Other amounts receivable: -€56,867
- Deferred charges and accrued income +€77,043
up €77,043 (+37.2%), from €206,868 to €283,911
- Other debts -€493,462
down €493,462 (-99.9%), from €494,045 to €583
- Reserves +€204,887
up €204,887 (+313.0%), from €65,459 to €270,346
of which Distributable reserves: +€204,887
- Accrued charges and deferred income +€50,826
up €50,826 (+19.5%), from €260,759 to €311,584
- Gross operating margin +€32,186
up €32,186 (+2.9%), from €1.1m to €1.1m
- Staff costs +€24,409
up €24,409 (+3.4%), from €718,778 to €743,186
- Depreciation +€20,963
up €20,963 (+27.3%), from €76,817 to €97,780
- Taxes +€16,039
up €16,039 (+17.9%), from €89,632 to €105,671
- Financial income -€14,977
down €14,977 (-28.0%), from €53,585 to €38,607
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.
Cash bridge derived
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 | €3,314,936 | €3,097,919 | -€217,018 | -6.5% |
| Fixed assets | 21/28 | €272,903 | €298,543 | +€25,640 | +9.4% |
| Tangible fixed assets | 22/27 | €272,903 | €298,543 | +€25,640 | +9.4% |
| Plant, machinery and equipment | 23 | €199,910 | €197,528 | -€2,382 | -1.2% |
| Furniture and vehicles | 24 | €55,579 | €85,740 | +€30,161 | +54.3% |
| Other tangible fixed assets | 26 | €17,414 | €15,275 | -€2,139 | -12.3% |
| Current assets | 29/58 | €3,042,033 | €2,799,375 | -€242,658 | -8.0% |
| Amounts receivable within one year | 40/41 | €1,913,078 | €1,834,695 | -€78,383 | -4.1% |
| Trade receivables | 40 | €24,517 | €3,001 | -€21,516 | -87.8% |
| Other amounts receivable | 41 | €1,888,561 | €1,831,694 | -€56,867 | -3.0% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €422,087 | €680,770 | +€258,682 | +61.3% |
| Deferred charges and accrued income | 490/1 | €206,868 | €283,911 | +€77,043 | +37.2% |
| Total equity and liabilities | 10/49 | €3,314,936 | €3,097,919 | -€217,018 | -6.5% |
| Equity | 10/15 | €2,256,136 | €2,461,022 | +€204,887 | +9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €65,459 | €270,346 | +€204,887 | +313.0% |
| Non-distributable reserves | 130/1 | €50,459 | €50,459 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,459 | €50,459 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €219,887 | +€204,887 | +1365.9% |
| Profit (loss) carried forward | 14 | €2,172,084 | €2,172,084 | +€0 | 0.0% |
| Amounts payable | 17/49 | €1,058,801 | €636,896 | -€421,904 | -39.8% |
| Amounts payable after more than one year | 17 | €23,837 | €41,069 | +€17,232 | +72.3% |
| Financial debts | 170/4 | €23,837 | €41,069 | +€17,232 | +72.3% |
| Amounts payable within one year | 42/48 | €774,205 | €284,243 | -€489,962 | -63.3% |
| Current portion of amounts payable after more than one year | 42 | €8,045 | €14,639 | +€6,594 | +82.0% |
| Trade debts | 44 | €113,915 | €82,409 | -€31,506 | -27.7% |
| Suppliers | 440/4 | €113,915 | €82,409 | -€31,506 | -27.7% |
| Taxes, remuneration and social security | 45 | €158,200 | €186,612 | +€28,411 | +18.0% |
| Taxes | 450/3 | €96,666 | €109,935 | +€13,268 | +13.7% |
| Remuneration and social security | 454/9 | €61,534 | €76,677 | +€15,143 | +24.6% |
| Other amounts payable | 47/48 | €494,045 | €583 | -€493,462 | -99.9% |
| Accrued charges and deferred income | 492/3 | €260,759 | €311,584 | +€50,826 | +19.5% |
| Remuneration, social security and pensions | 62 | €718,778 | €743,186 | +€24,409 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,817 | €97,780 | +€20,963 | +27.3% |
| Other operating charges | 640/8 | €24,173 | €24,921 | +€748 | +3.1% |
| Gross operating margin | 9900 | €1,116,430 | €1,148,615 | +€32,186 | +2.9% |
| Operating profit (loss) | 9901 | €296,662 | €282,728 | -€13,934 | -4.7% |
| Financial income | 75/76B | €53,585 | €38,607 | -€14,977 | -28.0% |
| Recurring financial income | 75 | €53,585 | €38,607 | -€14,977 | -28.0% |
| Financial charges | 65/66B | €9,679 | €10,778 | +€1,099 | +11.3% |
| Recurring financial charges | 65 | €9,679 | €10,778 | +€1,099 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €340,568 | €310,558 | -€30,010 | -8.8% |
| Income taxes | 67/77 | €89,632 | €105,671 | +€16,039 | +17.9% |
| Profit (loss) for the period | 9904 | €250,935 | €204,887 | -€46,049 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €250,935 | €204,887 | -€46,049 | -18.4% |
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 11 October 2026 via checked.be.