OPTILAND HASSELT: 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.
OPTILAND HASSELT
Largest movements
- Receivables within one year +€100,377
up €100,377 (+23.4%), from €428,453 to €528,830
of which Other amounts receivable: +€98,723
- Tangible fixed assets -€48,261
down €48,261 (-3.9%), from €1.2m to €1.2m
- Current portion of long-term debt -€600,000
down €600,000 (-99.6%), from €602,500 to €2,500
- Debts after one year +€597,500
up €597,500 (+285%), from €210,000 to €807,500
- Profit (loss) carried forward +€99,973
up €99,973 (+25.8%), from €387,952 to €487,924
- Trade debts -€36,062
no longer reported in 2025 (was €36,062)
- Gross operating margin +€11,818
up €11,818 (+5.8%), from €202,434 to €214,252
- Financial charges -€4,335
down €4,335 (-18.9%), from €22,950 to €18,615
- Taxes +€3,596
up €3,596 (+12.1%), from €29,728 to €33,324
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,662,804 | €1,714,920 | +€52,116 | +3.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,234,351 | €1,186,090 | -€48,261 | -3.9% |
| Tangible fixed assets | 22/27 | €1,234,350 | €1,186,089 | -€48,261 | -3.9% |
| Land and buildings | 22 | €1,234,350 | €1,186,089 | -€48,261 | -3.9% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €428,453 | €528,830 | +€100,377 | +23.4% |
| Amounts receivable within one year | 40/41 | €428,453 | €528,830 | +€100,377 | +23.4% |
| Trade receivables | 40 | €69,569 | €71,223 | +€1,654 | +2.4% |
| Other amounts receivable | 41 | €358,884 | €457,607 | +€98,723 | +27.5% |
| Total equity and liabilities | 10/49 | €1,662,804 | €1,714,920 | +€52,116 | +3.1% |
| Equity | 10/15 | €717,952 | €817,924 | +€99,973 | +13.9% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €387,952 | €487,924 | +€99,973 | +25.8% |
| Amounts payable | 17/49 | €944,852 | €896,996 | -€47,856 | -5.1% |
| Amounts payable after more than one year | 17 | €210,000 | €807,500 | +€597,500 | +285% |
| Financial debts | 170/4 | €210,000 | €807,500 | +€597,500 | +285% |
| Amounts payable within one year | 42/48 | €654,033 | €16,834 | -€637,199 | -97.4% |
| Current portion of amounts payable after more than one year | 42 | €602,500 | €2,500 | -€600,000 | -99.6% |
| Trade debts | 44 | €36,062 | - | -€36,062 | |
| Suppliers | 440/4 | €36,062 | - | -€36,062 | |
| Taxes, remuneration and social security | 45 | €15,472 | €14,334 | -€1,137 | -7.4% |
| Taxes | 450/3 | €15,472 | €14,334 | -€1,137 | -7.4% |
| Accrued charges and deferred income | 492/3 | €80,818 | €72,661 | -€8,157 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,261 | €48,261 | = | 0.0% |
| Other operating charges | 640/8 | €21,595 | €22,204 | +€610 | +2.8% |
| Gross operating margin | 9900 | €202,434 | €214,252 | +€11,818 | +5.8% |
| Operating profit (loss) | 9901 | €132,579 | €143,787 | +€11,208 | +8.5% |
| Financial income | 75/76B | €9,285 | €8,125 | -€1,160 | -12.5% |
| Recurring financial income | 75 | €9,285 | €8,125 | -€1,160 | -12.5% |
| Financial charges | 65/66B | €22,950 | €18,615 | -€4,335 | -18.9% |
| Recurring financial charges | 65 | €22,950 | €18,615 | -€4,335 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €118,914 | €133,297 | +€14,383 | +12.1% |
| Income taxes | 67/77 | €29,728 | €33,324 | +€3,596 | +12.1% |
| Profit (loss) for the period | 9904 | €89,185 | €99,973 | +€10,787 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,185 | €99,973 | +€10,787 | +12.1% |
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.