HENDRIKS OPTIEK: 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.
HENDRIKS OPTIEK
Largest movements
- Stocks and contracts -€6,135
no longer reported in 2025 (was €6,135)
- Tangible fixed assets -€4,617
down €4,617 (-13.7%), from €33,613 to €28,997
- Cash +€1,197
up €1,197 (+166%), from €721 to €1,918
mainly Stocks and contracts (+€6,135) and Depreciation (+€4,617)
- Other debts -€4,841
down €4,841 (-5.8%), from €84,163 to €79,322
- Trade debts -€3,230
down €3,230 (-82.0%), from €3,938 to €708
- Profit (loss) carried forward -€1,610
down €1,610 (-2.0%), from -€81,250 to -€82,860
- Gross operating margin +€2,327
up €2,327 (+93.7%), from €2,484 to €4,811
- Financial charges -€848
down €848 (-94.0%), from €903 to €54
- Other operating charges +€145
up €145 (+8.4%), from €1,723 to €1,867
- Financial income +€117
new in 2025: €117
- Taxes -€68
no longer reported in 2025 (was €68)
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 | €41,040 | €31,484 | -€9,556 | -23.3% |
| Fixed assets | 21/28 | €33,613 | €28,997 | -€4,617 | -13.7% |
| Tangible fixed assets | 22/27 | €33,613 | €28,997 | -€4,617 | -13.7% |
| Land and buildings | 22 | €33,613 | €28,997 | -€4,617 | -13.7% |
| Current assets | 29/58 | €7,427 | €2,488 | -€4,939 | -66.5% |
| Stocks and contracts in progress | 3 | €6,135 | - | -€6,135 | |
| Stocks | 30/36 | €6,135 | - | -€6,135 | |
| Amounts receivable within one year | 40/41 | €570 | €570 | = | 0.0% |
| Other amounts receivable | 41 | €570 | €570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €721 | €1,918 | +€1,197 | +166% |
| Total equity and liabilities | 10/49 | €41,040 | €31,484 | -€9,556 | -23.3% |
| Equity | 10/15 | -€47,808 | -€49,418 | -€1,610 | -3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,850 | €14,850 | = | 0.0% |
| Distributable reserves | 133 | €14,850 | €14,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,250 | -€82,860 | -€1,610 | -2.0% |
| Amounts payable | 17/49 | €88,848 | €80,903 | -€7,946 | -8.9% |
| Amounts payable within one year | 42/48 | €88,848 | €80,903 | -€7,946 | -8.9% |
| Trade debts | 44 | €3,938 | €708 | -€3,230 | -82.0% |
| Suppliers | 440/4 | €3,938 | €708 | -€3,230 | -82.0% |
| Taxes, remuneration and social security | 45 | €747 | €873 | +€126 | +16.8% |
| Taxes | 450/3 | €747 | €873 | +€126 | +16.8% |
| Other amounts payable | 47/48 | €84,163 | €79,322 | -€4,841 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,617 | €4,617 | = | 0.0% |
| Other operating charges | 640/8 | €1,723 | €1,867 | +€145 | +8.4% |
| Gross operating margin | 9900 | €2,484 | €4,811 | +€2,327 | +93.7% |
| Operating profit (loss) | 9901 | -€3,855 | -€1,673 | +€2,182 | +56.6% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €903 | €54 | -€848 | -94.0% |
| Recurring financial charges | 65 | €903 | €54 | -€848 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,758 | -€1,610 | +€3,148 | +66.2% |
| Income taxes | 67/77 | €68 | - | -€68 | |
| Profit (loss) for the period | 9904 | -€4,826 | -€1,610 | +€3,216 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,826 | -€1,610 | +€3,216 | +66.6% |
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 26 October 2026 via checked.be.