Han Ooms: 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.
Han Ooms
Largest movements
- Receivables within one year -€134,262
down €134,262 (-56.2%), from €239,085 to €104,823
of which Other amounts receivable: -€163,170
- Cash +€43,543
up €43,543 (+23.9%), from €182,224 to €225,767
mainly Receivables within one year (+€134,262) and Net result for the year (+€92,918)
- Tangible fixed assets -€41,248
down €41,248 (-9.0%), from €459,796 to €418,548
of which Land and buildings: -€33,716
- Reserves -€72,669
down €72,669 (-14.1%), from €516,880 to €444,210
- Debts after one year -€33,730
down €33,730 (-12.3%), from €273,911 to €240,181
- Trade debts -€25,041
no longer reported in 2025 (was €25,041)
- Accrued charges and deferred income +€10,500
new in 2025: €10,500
- Current portion of long-term debt -€9,360
down €9,360 (-21.7%), from €43,090 to €33,730
- Gross operating margin +€13,019
up €13,019 (+7.3%), from €178,011 to €191,030
- Financial income -€7,229
down €7,229 (-43.2%), from €16,731 to €9,502
- Financial charges +€3,027
up €3,027 (+25.7%), from €11,763 to €14,790
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 | €881,105 | €756,138 | -€124,967 | -14.2% |
| Fixed assets | 21/28 | €459,796 | €418,548 | -€41,248 | -9.0% |
| Tangible fixed assets | 22/27 | €459,796 | €418,548 | -€41,248 | -9.0% |
| Land and buildings | 22 | €421,845 | €388,130 | -€33,716 | -8.0% |
| Plant, machinery and equipment | 23 | €4,089 | €4,644 | +€555 | +13.6% |
| Furniture and vehicles | 24 | €33,861 | €25,774 | -€8,088 | -23.9% |
| Current assets | 29/58 | €421,309 | €337,591 | -€83,718 | -19.9% |
| Amounts receivable within one year | 40/41 | €239,085 | €104,823 | -€134,262 | -56.2% |
| Trade receivables | 40 | €32,330 | €61,238 | +€28,908 | +89.4% |
| Other amounts receivable | 41 | €206,755 | €43,585 | -€163,170 | -78.9% |
| Cash at bank and in hand | 54/58 | €182,224 | €225,767 | +€43,543 | +23.9% |
| Deferred charges and accrued income | 490/1 | - | €7,000 | +€7,000 | |
| Total equity and liabilities | 10/49 | €881,105 | €756,138 | -€124,967 | -14.2% |
| Equity | 10/15 | €535,480 | €462,810 | -€72,669 | -13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €516,880 | €444,210 | -€72,669 | -14.1% |
| Distributable reserves | 133 | €516,880 | €444,210 | -€72,669 | -14.1% |
| Amounts payable | 17/49 | €345,625 | €293,328 | -€52,297 | -15.1% |
| Amounts payable after more than one year | 17 | €273,911 | €240,181 | -€33,730 | -12.3% |
| Financial debts | 170/4 | €273,911 | €240,181 | -€33,730 | -12.3% |
| Amounts payable within one year | 42/48 | €71,714 | €42,647 | -€29,067 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €43,090 | €33,730 | -€9,360 | -21.7% |
| Trade debts | 44 | €25,041 | - | -€25,041 | |
| Suppliers | 440/4 | €25,041 | - | -€25,041 | |
| Taxes, remuneration and social security | 45 | €3,583 | €8,917 | +€5,334 | +149% |
| Taxes | 450/3 | €3,583 | €8,917 | +€5,334 | +149% |
| Accrued charges and deferred income | 492/3 | - | €10,500 | +€10,500 | |
| Remuneration, social security and pensions | 62 | €75 | - | -€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,316 | €47,992 | +€1,676 | +3.6% |
| Other operating charges | 640/8 | €6,519 | €6,511 | -€9 | -0.1% |
| Gross operating margin | 9900 | €178,011 | €191,030 | +€13,019 | +7.3% |
| Operating profit (loss) | 9901 | €125,101 | €136,527 | +€11,427 | +9.1% |
| Financial income | 75/76B | €16,731 | €9,502 | -€7,229 | -43.2% |
| Recurring financial income | 75 | €16,731 | €9,502 | -€7,229 | -43.2% |
| Financial charges | 65/66B | €11,763 | €14,790 | +€3,027 | +25.7% |
| Recurring financial charges | 65 | €11,763 | €14,790 | +€3,027 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €130,069 | €131,240 | +€1,171 | +0.9% |
| Income taxes | 67/77 | €36,752 | €38,322 | +€1,570 | +4.3% |
| Profit (loss) for the period | 9904 | €93,317 | €92,918 | -€399 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,317 | €92,918 | -€399 | -0.4% |
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 23 October 2026 via checked.be.