HET OCHTENDGLOREN: what changed
What changed
HET OCHTENDGLOREN
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€270
2024 · €1,429-€1,159
Equity
€8,349
2024 · €8,079+€270
Cash
€15,196
2024 · €12,133+€3,063
Balance sheet total
€30,990
2024 · €32,724-€1,734
Largest movements
Assets
- Receivables within one year -€3,913
down €3,913 (-39.2%), from €9,992 to €6,079
of which Trade receivables: -€8,938
- Cash +€3,063
up €3,063 (+25.2%), from €12,133 to €15,196
mainly Receivables within one year (+€3,913) and Depreciation (+€897)
- Tangible fixed assets -€897
down €897 (-22.6%), from €3,974 to €3,077
Equity and liabilities
- Trade debts -€2,011
down €2,011 (-8.2%), from €24,459 to €22,448
Income statement
- Other operating charges +€3,022
up €3,022 (+301%), from €1,003 to €4,025
- Gross operating margin +€1,396
up €1,396 (+27.5%), from €5,078 to €6,474
- Financial charges -€467
down €467 (-28.3%), from €1,652 to €1,185
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,429
Gross operating margin
+€1,396
Other operating charges
-€3,022
Financial income
+€0
Financial charges
+€467
Taxes
+€0
Result 2025
€270
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3,063
Investment
€0
Financing
€0
Cash 2024
€12,133
From operations (derived)
+€3,063
Net result for the year
+€270
Depreciation
+€897
Stocks and contracts
+€20
Receivables within one year
+€3,913
Deferred charges and accrued income
-€32
Trade debts
-€2,011
Tax, wage and social debts
+€96
Other debts
-€90
Cash 2025
€15,196
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,724 | €30,990 | -€1,734 | -5.3% |
| Fixed assets | 21/28 | €4,420 | €3,523 | -€897 | -20.3% |
| Tangible fixed assets | 22/27 | €3,974 | €3,077 | -€897 | -22.6% |
| Plant, machinery and equipment | 23 | €3,974 | €3,077 | -€897 | -22.6% |
| Financial fixed assets | 28 | €446 | €446 | = | 0.0% |
| Current assets | 29/58 | €28,304 | €27,467 | -€837 | -3.0% |
| Stocks and contracts in progress | 3 | €5,303 | €5,284 | -€20 | -0.4% |
| Stocks | 30/36 | €5,303 | €5,284 | -€20 | -0.4% |
| Amounts receivable within one year | 40/41 | €9,992 | €6,079 | -€3,913 | -39.2% |
| Trade receivables | 40 | €9,967 | €1,029 | -€8,938 | -89.7% |
| Other amounts receivable | 41 | €25 | €5,050 | +€5,025 | +19,861% |
| Cash at bank and in hand | 54/58 | €12,133 | €15,196 | +€3,063 | +25.2% |
| Deferred charges and accrued income | 490/1 | €875 | €908 | +€32 | +3.7% |
| Total equity and liabilities | 10/49 | €32,724 | €30,990 | -€1,734 | -5.3% |
| Equity | 10/15 | €8,079 | €8,349 | +€270 | +3.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14 | €284 | +€270 | +2,002% |
| Amounts payable | 17/49 | €24,645 | €22,641 | -€2,004 | -8.1% |
| Amounts payable within one year | 42/48 | €24,645 | €22,641 | -€2,004 | -8.1% |
| Trade debts | 44 | €24,459 | €22,448 | -€2,011 | -8.2% |
| Suppliers | 440/4 | €24,459 | €22,448 | -€2,011 | -8.2% |
| Taxes, remuneration and social security | 45 | €97 | €193 | +€96 | +99.5% |
| Taxes | 450/3 | €97 | €193 | +€96 | +99.5% |
| Other amounts payable | 47/48 | €90 | €0 | -€90 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €897 | = | 0.0% |
| Other operating charges | 640/8 | €1,003 | €4,025 | +€3,022 | +301% |
| Gross operating margin | 9900 | €5,078 | €6,474 | +€1,396 | +27.5% |
| Operating profit (loss) | 9901 | €3,178 | €1,551 | -€1,626 | -51.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,652 | €1,185 | -€467 | -28.3% |
| Recurring financial charges | 65 | €1,652 | €1,185 | -€467 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €1,526 | €367 | -€1,159 | -76.0% |
| Income taxes | 67/77 | €97 | €96 | -€0 | -0.5% |
| Profit (loss) for the period | 9904 | €1,429 | €270 | -€1,159 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,429 | €270 | -€1,159 | -81.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.