OP DEN HOEK: 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.
OP DEN HOEK
Largest movements
- Receivables within one year +€35,573
up €35,573 (+63.5%), from €55,976 to €91,549
of which Other amounts receivable: +€34,756
- Cash +€5,073
up €5,073 (+88.8%), from €5,710 to €10,783
mainly Net result for the year (+€29,312) and Tax, wage and social debts (+€11,181)
- Profit (loss) carried forward +€29,312
up €29,312 (+59.4%), from €49,356 to €78,668
- Tax, wage and social debts +€11,181
up €11,181 (+170%), from €6,581 to €17,762
- Gross operating margin +€14,440
up €14,440 (+45.4%), from €31,797 to €46,238
- Taxes +€7,227
up €7,227 (+154%), from €4,685 to €11,911
- Other operating charges +€2,674
up €2,674 (+157%), from €1,704 to €4,377
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 | €63,076 | €102,924 | +€39,848 | +63.2% |
| Fixed assets | 21/28 | €492 | €62 | -€429 | -87.3% |
| Tangible fixed assets | 22/27 | €492 | €62 | -€429 | -87.3% |
| Furniture and vehicles | 24 | €492 | €62 | -€429 | -87.3% |
| Current assets | 29/58 | €62,585 | €102,862 | +€40,277 | +64.4% |
| Stocks and contracts in progress | 3 | €580 | €530 | -€50 | -8.6% |
| Stocks | 30/36 | €580 | €530 | -€50 | -8.6% |
| Amounts receivable within one year | 40/41 | €55,976 | €91,549 | +€35,573 | +63.5% |
| Trade receivables | 40 | - | €817 | +€817 | |
| Other amounts receivable | 41 | €55,976 | €90,732 | +€34,756 | +62.1% |
| Cash at bank and in hand | 54/58 | €5,710 | €10,783 | +€5,073 | +88.8% |
| Deferred charges and accrued income | 490/1 | €319 | - | -€319 | |
| Total equity and liabilities | 10/49 | €63,076 | €102,924 | +€39,848 | +63.2% |
| Equity | 10/15 | €55,669 | €84,981 | +€29,312 | +52.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113 | €113 | = | 0.0% |
| Non-distributable reserves | 130/1 | €113 | €113 | = | 0.0% |
| Reserves not available under the articles | 1311 | €113 | €113 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,356 | €78,668 | +€29,312 | +59.4% |
| Amounts payable | 17/49 | €7,407 | €17,943 | +€10,536 | +142% |
| Amounts payable within one year | 42/48 | €7,407 | €17,943 | +€10,536 | +142% |
| Trade debts | 44 | €827 | €182 | -€645 | -78.0% |
| Suppliers | 440/4 | €827 | €182 | -€645 | -78.0% |
| Taxes, remuneration and social security | 45 | €6,581 | €17,762 | +€11,181 | +170% |
| Taxes | 450/3 | €6,581 | €17,762 | +€11,181 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429 | €429 | = | 0.0% |
| Other operating charges | 640/8 | €1,704 | €4,377 | +€2,674 | +157% |
| Gross operating margin | 9900 | €31,797 | €46,238 | +€14,440 | +45.4% |
| Operating profit (loss) | 9901 | €29,665 | €41,431 | +€11,767 | +39.7% |
| Financial charges | 65/66B | €216 | €208 | -€9 | -4.0% |
| Recurring financial charges | 65 | €216 | €208 | -€9 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €29,448 | €41,224 | +€11,775 | +40.0% |
| Income taxes | 67/77 | €4,685 | €11,911 | +€7,227 | +154% |
| Profit (loss) for the period | 9904 | €24,764 | €29,312 | +€4,549 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,764 | €29,312 | +€4,549 | +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 1 November 2026 via checked.be.