OPEN HUIS: 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.
What changed
OPEN HUIS
NACE 01.500, Mixed farming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€119,879
2024 · €78,269+€41,609
Equity
€828,837
2024 · €780,958+€47,879
Cash
€32,199
2024 · €22,731+€9,468
Balance sheet total
€1.6m
2024 · €1.6m-€39,318
Largest movements
Assets
- Tangible fixed assets -€99,079
down €99,079 (-6.7%), from €1.5m to €1.4m
of which Land and buildings: -€75,594
- Receivables within one year +€18,705
up €18,705 (+44.3%), from €42,236 to €60,941
of which Trade receivables: +€12,271
Equity and liabilities
- Debts after one year -€100,724
down €100,724 (-26.9%), from €373,952 to €273,227
- Reserves +€48,008
up €48,008 (+9.5%), from €505,689 to €553,697
of which Distributable reserves: +€48,008
- Trade debts +€29,016
up €29,016 (+49.8%), from €58,281 to €87,297
Income statement
- Gross operating margin +€33,977
up €33,977 (+11.0%), from €309,482 to €343,458
- Financial income +€9,162
up €9,162 (+102%), from €8,996 to €18,159
of which Non-recurring financial income: +€12,137
- Other operating charges +€4,035
up €4,035 (+42.7%), from €9,454 to €13,489
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.
Result 2024
€78,269
Gross operating margin
+€33,977
Staff costs
+€3,250
Depreciation
-€578
Other operating charges
-€4,035
Financial income
+€9,162
Financial charges
+€2,659
Taxes
-€2,825
Result 2025
€119,879
raises the resultlowers the result
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.
From operations
+€249,096
Investment
-€64,404
Financing
-€175,224
Cash 2024
€22,731
From operations (derived)
+€249,096
Net result for the year
+€119,879
Depreciation
+€148,022
Stocks and contracts
-€14,475
Receivables within one year
-€18,705
Deferred charges and accrued income
-€1,653
Trade debts
+€29,016
Tax, wage and social debts
-€7,308
Other debts
-€3,670
Accrued charges and deferred income
-€2,011
Investment (derived)
-€64,404
Investment in fixed assets (net)
-€48,943
Current investments
-€15,461
Financing
-€175,224
Debts after one year
-€100,724
Current portion of long-term debt
-€2,500
Contributions, distributions and other
-€72,000
Cash 2025
€32,199
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,611,303 | €1,571,985 | -€39,318 | -2.4% |
| Fixed assets | 21/28 | €1,471,700 | €1,372,621 | -€99,079 | -6.7% |
| Tangible fixed assets | 22/27 | €1,471,700 | €1,372,621 | -€99,079 | -6.7% |
| Land and buildings | 22 | €1,235,428 | €1,159,834 | -€75,594 | -6.1% |
| Plant, machinery and equipment | 23 | €175,560 | €162,983 | -€12,576 | -7.2% |
| Furniture and vehicles | 24 | €60,413 | €49,504 | -€10,909 | -18.1% |
| Other tangible fixed assets | 26 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €139,603 | €199,364 | +€59,761 | +42.8% |
| Stocks and contracts in progress | 3 | €30,022 | €44,497 | +€14,475 | +48.2% |
| Stocks | 30/36 | €30,022 | €44,497 | +€14,475 | +48.2% |
| Amounts receivable within one year | 40/41 | €42,236 | €60,941 | +€18,705 | +44.3% |
| Trade receivables | 40 | €34,875 | €47,145 | +€12,271 | +35.2% |
| Other amounts receivable | 41 | €7,362 | €13,796 | +€6,434 | +87.4% |
| Current investments | 50/53 | €30,092 | €45,552 | +€15,461 | +51.4% |
| Cash at bank and in hand | 54/58 | €22,731 | €32,199 | +€9,468 | +41.7% |
| Deferred charges and accrued income | 490/1 | €14,522 | €16,175 | +€1,653 | +11.4% |
| Total equity and liabilities | 10/49 | €1,611,303 | €1,571,985 | -€39,318 | -2.4% |
| Equity | 10/15 | €780,958 | €828,837 | +€47,879 | +6.1% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | €505,689 | €553,697 | +€48,008 | +9.5% |
| Tax-exempt reserves | 132 | €9,349 | €9,349 | = | 0.0% |
| Distributable reserves | 133 | €496,339 | €544,347 | +€48,008 | +9.7% |
| Profit (loss) carried forward | 14 | €269 | €140 | -€129 | -47.9% |
| Amounts payable | 17/49 | €830,345 | €743,148 | -€87,197 | -10.5% |
| Amounts payable after more than one year | 17 | €373,952 | €273,227 | -€100,724 | -26.9% |
| Financial debts | 170/4 | €373,952 | €273,227 | -€100,724 | -26.9% |
| Amounts payable within one year | 42/48 | €438,330 | €453,869 | +€15,538 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €71,994 | €69,494 | -€2,500 | -3.5% |
| Trade debts | 44 | €58,281 | €87,297 | +€29,016 | +49.8% |
| Suppliers | 440/4 | €58,281 | €87,297 | +€29,016 | +49.8% |
| Taxes, remuneration and social security | 45 | €29,978 | €22,670 | -€7,308 | -24.4% |
| Taxes | 450/3 | €21,636 | €15,593 | -€6,043 | -27.9% |
| Remuneration and social security | 454/9 | €8,342 | €7,077 | -€1,265 | -15.2% |
| Other amounts payable | 47/48 | €278,078 | €274,407 | -€3,670 | -1.3% |
| Accrued charges and deferred income | 492/3 | €18,063 | €16,052 | -€2,011 | -11.1% |
| Remuneration, social security and pensions | 62 | €39,482 | €36,232 | -€3,250 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,444 | €148,022 | +€578 | +0.4% |
| Other operating charges | 640/8 | €9,454 | €13,489 | +€4,035 | +42.7% |
| Gross operating margin | 9900 | €309,482 | €343,458 | +€33,977 | +11.0% |
| Operating profit (loss) | 9901 | €113,103 | €145,716 | +€32,613 | +28.8% |
| Financial income | 75/76B | €8,996 | €18,159 | +€9,162 | +102% |
| Recurring financial income | 75 | €3,633 | €659 | -€2,975 | -81.9% |
| Non-recurring financial income | 76B | €5,363 | €17,500 | +€12,137 | +226% |
| Financial charges | 65/66B | €27,621 | €24,962 | -€2,659 | -9.6% |
| Recurring financial charges | 65 | €27,621 | €24,962 | -€2,659 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €94,478 | €138,913 | +€44,435 | +47.0% |
| Income taxes | 67/77 | €16,209 | €19,034 | +€2,825 | +17.4% |
| Profit (loss) for the period | 9904 | €78,269 | €119,879 | +€41,609 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,269 | €119,879 | +€41,609 | +53.2% |
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.