tire size
I think your math is off a little. My figures say that the tire height difference is 2 mm (.0787), not 1 cm.
By my understanding of the tire specs 235/265 is the tread width. 75/85 is the percentage of the tread width that the tire wall height is supposed to be (aspect ratio). So, 265/75 should give us a product of 198.75 mm high sidewall, 235/85 is 199.75 high. Since there is a sidewall all around the rim/wheel, you have 2 mm difference total per tire.
Or am I totally wrong?