OPTIEK LIEN HOSTENS: 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.
OPTIEK LIEN HOSTENS
Largest movements
- Current investments -€300,000
down €300,000 (-54.5%), from €550,000 to €250,000
- Tangible fixed assets +€268,167
up €268,167 (+22.1%), from €1.2m to €1.5m
of which Land and buildings: +€280,957
- Cash +€159,934
up €159,934 (+130%), from €123,432 to €283,367
mainly Current investments (+€300,000) and Receivables after one year (+€90,000)
- Receivables after one year -€90,000
no longer reported in 2025 (was €90,000)
- Receivables within one year +€31,901
up €31,901 (+441%), from €7,239 to €39,140
of which Other amounts receivable: +€21,956
- Other debts +€88,914
up €88,914 (+22.9%), from €388,021 to €476,935
- Debts after one year -€82,943
down €82,943 (-13.7%), from €605,389 to €522,447
- Reserves +€76,000
up €76,000 (+19.7%), from €386,400 to €462,400
of which Distributable reserves: +€66,750
- Tax, wage and social debts -€25,197
down €25,197 (-28.4%), from €88,804 to €63,607
of which Taxes: -€25,625
- Gross operating margin -€61,502
down €61,502 (-9.7%), from €631,431 to €569,929
- Depreciation -€24,612
down €24,612 (-22.0%), from €111,622 to €87,010
- Taxes -€18,702
down €18,702 (-31.4%), from €59,534 to €40,831
- Financial charges +€7,914
up €7,914 (+41.1%), from €19,260 to €27,175
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 | €2,137,577 | €2,199,939 | +€62,362 | +2.9% |
| Fixed assets | 21/28 | €1,216,562 | €1,484,729 | +€268,167 | +22.0% |
| Tangible fixed assets | 22/27 | €1,215,818 | €1,483,985 | +€268,167 | +22.1% |
| Land and buildings | 22 | €1,172,923 | €1,453,880 | +€280,957 | +24.0% |
| Plant, machinery and equipment | 23 | €39,974 | €28,383 | -€11,591 | -29.0% |
| Furniture and vehicles | 24 | €2,921 | €1,722 | -€1,199 | -41.0% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €921,015 | €715,210 | -€205,806 | -22.3% |
| Amounts receivable after more than one year | 29 | €90,000 | - | -€90,000 | |
| Other amounts receivable | 291 | €90,000 | - | -€90,000 | |
| Stocks and contracts in progress | 3 | €134,984 | €126,395 | -€8,589 | -6.4% |
| Stocks | 30/36 | €134,984 | €126,395 | -€8,589 | -6.4% |
| Amounts receivable within one year | 40/41 | €7,239 | €39,140 | +€31,901 | +441% |
| Trade receivables | 40 | €4,787 | €14,733 | +€9,945 | +208% |
| Other amounts receivable | 41 | €2,452 | €24,407 | +€21,956 | +895% |
| Current investments | 50/53 | €550,000 | €250,000 | -€300,000 | -54.5% |
| Cash at bank and in hand | 54/58 | €123,432 | €283,367 | +€159,934 | +130% |
| Deferred charges and accrued income | 490/1 | €15,360 | €16,309 | +€949 | +6.2% |
| Total equity and liabilities | 10/49 | €2,137,577 | €2,199,939 | +€62,362 | +2.9% |
| Equity | 10/15 | €589,873 | €667,474 | +€77,601 | +13.2% |
| Contributions | 10/11 | €123,269 | €123,269 | = | 0.0% |
| Capital | 10 | €123,269 | €123,269 | = | 0.0% |
| Issued capital | 100 | €123,269 | €123,269 | = | 0.0% |
| Revaluation surpluses | 12 | €63,474 | €63,474 | = | 0.0% |
| Reserves | 13 | €386,400 | €462,400 | +€76,000 | +19.7% |
| Non-distributable reserves | 130/1 | €1,900 | €11,150 | +€9,250 | +487% |
| Legal reserve | 130 | €1,900 | €11,150 | +€9,250 | +487% |
| Distributable reserves | 133 | €384,500 | €451,250 | +€66,750 | +17.4% |
| Profit (loss) carried forward | 14 | €16,730 | €18,331 | +€1,601 | +9.6% |
| Amounts payable | 17/49 | €1,547,704 | €1,532,465 | -€15,239 | -1.0% |
| Amounts payable after more than one year | 17 | €605,389 | €522,447 | -€82,943 | -13.7% |
| Financial debts | 170/4 | €605,389 | €522,447 | -€82,943 | -13.7% |
| Amounts payable within one year | 42/48 | €941,315 | €1,010,018 | +€68,703 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €427,692 | €437,980 | +€10,288 | +2.4% |
| Trade debts | 44 | €36,798 | €31,496 | -€5,303 | -14.4% |
| Suppliers | 440/4 | €36,798 | €31,496 | -€5,303 | -14.4% |
| Taxes, remuneration and social security | 45 | €88,804 | €63,607 | -€25,197 | -28.4% |
| Taxes | 450/3 | €48,256 | €22,631 | -€25,625 | -53.1% |
| Remuneration and social security | 454/9 | €40,549 | €40,977 | +€428 | +1.1% |
| Other amounts payable | 47/48 | €388,021 | €476,935 | +€88,914 | +22.9% |
| Accrued charges and deferred income | 492/3 | €999 | - | -€999 | |
| Remuneration, social security and pensions | 62 | €309,984 | €306,892 | -€3,092 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,622 | €87,010 | -€24,612 | -22.0% |
| Other operating charges | 640/8 | €41,749 | €45,818 | +€4,069 | +9.7% |
| Gross operating margin | 9900 | €631,431 | €569,929 | -€61,502 | -9.7% |
| Operating profit (loss) | 9901 | €168,076 | €130,210 | -€37,866 | -22.5% |
| Financial income | 75/76B | €12,958 | €15,396 | +€2,439 | +18.8% |
| Recurring financial income | 75 | €12,958 | €15,396 | +€2,439 | +18.8% |
| Financial charges | 65/66B | €19,260 | €27,175 | +€7,914 | +41.1% |
| Recurring financial charges | 65 | €19,260 | €27,175 | +€7,914 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €161,774 | €118,432 | -€43,342 | -26.8% |
| Income taxes | 67/77 | €59,534 | €40,831 | -€18,702 | -31.4% |
| Profit (loss) for the period | 9904 | €102,240 | €77,601 | -€24,640 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,240 | €77,601 | -€24,640 | -24.1% |
Source: filed annual accounts (NBB), financial years ended 28 December 2024 and 28 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.