OPTIEK VAN DEN HOUTE: what changed
OPTIEK VAN DEN HOUTE
Largest movements
- Cash +€46,654
up €46,654 (+154%), from €30,288 to €76,942
mainly Net result for the year (+€44,784) and Receivables within one year (+€33,475)
- Receivables within one year -€33,475
down €33,475 (-67.4%), from €49,636 to €16,160
of which Other amounts receivable: -€37,346
- Tangible fixed assets +€18,348
up €18,348 (+54.7%), from €33,541 to €51,889
of which Plant, machinery and equipment: +€18,348
- Reserves +€44,784
up €44,784 (+39.4%), from €113,570 to €158,355
of which Distributable reserves: +€44,784
- Other debts -€6,000
down €6,000 (-44.4%), from €13,500 to €7,500
- Trade debts -€4,100
down €4,100 (-20.3%), from €20,202 to €16,101
- Gross operating margin +€28,451
up €28,451 (+56.3%), from €50,528 to €78,979
- Taxes +€8,605
up €8,605 (+59.9%), from €14,368 to €22,973
- Depreciation +€1,955
up €1,955 (+18.3%), from €10,709 to €12,664
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,894 | €214,376 | +€31,482 | +17.2% |
| Fixed assets | 21/28 | €33,541 | €51,889 | +€18,348 | +54.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €33,541 | €51,889 | +€18,348 | +54.7% |
| Plant, machinery and equipment | 23 | €33,541 | €51,889 | +€18,348 | +54.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €149,353 | €162,487 | +€13,134 | +8.8% |
| Stocks and contracts in progress | 3 | €68,625 | €68,564 | -€61 | -0.1% |
| Stocks | 30/36 | €68,625 | €68,564 | -€61 | -0.1% |
| Amounts receivable within one year | 40/41 | €49,636 | €16,160 | -€33,475 | -67.4% |
| Trade receivables | 40 | €9,907 | €13,778 | +€3,871 | +39.1% |
| Other amounts receivable | 41 | €39,729 | €2,382 | -€37,346 | -94.0% |
| Cash at bank and in hand | 54/58 | €30,288 | €76,942 | +€46,654 | +154% |
| Deferred charges and accrued income | 490/1 | €805 | €821 | +€16 | +2.0% |
| Total equity and liabilities | 10/49 | €182,894 | €214,376 | +€31,482 | +17.2% |
| Equity | 10/15 | €136,622 | €181,407 | +€44,784 | +32.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,570 | €158,355 | +€44,784 | +39.4% |
| Tax-exempt reserves | 132 | €6,544 | €6,544 | = | 0.0% |
| Distributable reserves | 133 | €107,026 | €151,810 | +€44,784 | +41.8% |
| Profit (loss) carried forward | 14 | €4,452 | €4,452 | = | 0.0% |
| Amounts payable | 17/49 | €46,272 | €32,969 | -€13,303 | -28.7% |
| Amounts payable within one year | 42/48 | €45,885 | €32,969 | -€12,915 | -28.1% |
| Financial debts | 43 | €1,706 | - | -€1,706 | |
| Credit institutions | 430/8 | €1,706 | - | -€1,706 | |
| Trade debts | 44 | €20,202 | €16,101 | -€4,100 | -20.3% |
| Suppliers | 440/4 | €20,202 | €16,101 | -€4,100 | -20.3% |
| Taxes, remuneration and social security | 45 | €10,477 | €9,368 | -€1,109 | -10.6% |
| Taxes | 450/3 | €10,477 | €9,368 | -€1,109 | -10.6% |
| Other amounts payable | 47/48 | €13,500 | €7,500 | -€6,000 | -44.4% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,709 | €12,664 | +€1,955 | +18.3% |
| Gross operating margin | 9900 | €50,528 | €78,979 | +€28,451 | +56.3% |
| Operating profit (loss) | 9901 | €39,818 | €66,314 | +€26,496 | +66.5% |
| Financial income | 75/76B | €1,927 | €1,846 | -€82 | -4.2% |
| Recurring financial income | 75 | €1,927 | €1,846 | -€82 | -4.2% |
| Financial charges | 65/66B | €664 | €403 | -€261 | -39.4% |
| Recurring financial charges | 65 | €664 | €403 | -€261 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €41,082 | €67,758 | +€26,676 | +64.9% |
| Income taxes | 67/77 | €14,368 | €22,973 | +€8,605 | +59.9% |
| Profit (loss) for the period | 9904 | €26,714 | €44,784 | +€18,071 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,714 | €44,784 | +€18,071 | +67.6% |
Next steps
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 2 November 2026 via checked.be.