OPTILAND HERENTALS: 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 HERENTALS
Largest movements
- Receivables within one year +€89,752
up €89,752 (+25.7%), from €349,324 to €439,075
of which Other amounts receivable: +€88,128
- Tangible fixed assets -€41,723
down €41,723 (-3.8%), from €1.1m to €1.0m
- Current portion of long-term debt -€400,000
down €400,000 (-99.4%), from €402,500 to €2,500
- Debts after one year +€397,500
up €397,500 (+189%), from €210,000 to €607,500
- Profit (loss) carried forward +€94,088
up €94,088 (+22.5%), from €418,354 to €512,442
- Trade debts -€36,018
no longer reported in 2025 (was €36,018)
- Gross operating margin +€7,025
up €7,025 (+3.9%), from €181,016 to €188,041
- Financial charges -€2,930
down €2,930 (-18.9%), from €15,493 to €12,563
- Taxes +€2,234
up €2,234 (+7.7%), from €29,129 to €31,363
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 | €1,437,696 | €1,485,724 | +€48,028 | +3.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,088,372 | €1,046,649 | -€41,723 | -3.8% |
| Tangible fixed assets | 22/27 | €1,088,371 | €1,046,648 | -€41,723 | -3.8% |
| Land and buildings | 22 | €1,088,371 | €1,046,648 | -€41,723 | -3.8% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €349,324 | €439,075 | +€89,752 | +25.7% |
| Amounts receivable within one year | 40/41 | €349,324 | €439,075 | +€89,752 | +25.7% |
| Trade receivables | 40 | €66,133 | €67,756 | +€1,624 | +2.5% |
| Other amounts receivable | 41 | €283,191 | €371,319 | +€88,128 | +31.1% |
| Total equity and liabilities | 10/49 | €1,437,696 | €1,485,724 | +€48,028 | +3.3% |
| Equity | 10/15 | €704,354 | €798,442 | +€94,088 | +13.4% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Capital | 10 | €260,000 | €260,000 | = | 0.0% |
| Issued capital | 100 | €260,000 | €260,000 | = | 0.0% |
| Reserves | 13 | €26,000 | €26,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,000 | €26,000 | = | 0.0% |
| Legal reserve | 130 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €418,354 | €512,442 | +€94,088 | +22.5% |
| Amounts payable | 17/49 | €733,342 | €687,282 | -€46,060 | -6.3% |
| Amounts payable after more than one year | 17 | €210,000 | €607,500 | +€397,500 | +189% |
| Financial debts | 170/4 | €210,000 | €607,500 | +€397,500 | +189% |
| Amounts payable within one year | 42/48 | €453,523 | €15,010 | -€438,513 | -96.7% |
| Current portion of amounts payable after more than one year | 42 | €402,500 | €2,500 | -€400,000 | -99.4% |
| Trade debts | 44 | €36,018 | - | -€36,018 | |
| Suppliers | 440/4 | €36,018 | - | -€36,018 | |
| Taxes, remuneration and social security | 45 | €15,005 | €12,510 | -€2,495 | -16.6% |
| Taxes | 450/3 | €15,005 | €12,510 | -€2,495 | -16.6% |
| Accrued charges and deferred income | 492/3 | €69,819 | €64,772 | -€5,047 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,723 | €41,723 | = | 0.0% |
| Other operating charges | 640/8 | €14,499 | €14,948 | +€448 | +3.1% |
| Gross operating margin | 9900 | €181,016 | €188,041 | +€7,025 | +3.9% |
| Operating profit (loss) | 9901 | €124,793 | €131,370 | +€6,577 | +5.3% |
| Financial income | 75/76B | €7,214 | €6,643 | -€571 | -7.9% |
| Recurring financial income | 75 | €7,214 | €6,643 | -€571 | -7.9% |
| Financial charges | 65/66B | €15,493 | €12,563 | -€2,930 | -18.9% |
| Recurring financial charges | 65 | €15,493 | €12,563 | -€2,930 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €116,514 | €125,450 | +€8,936 | +7.7% |
| Income taxes | 67/77 | €29,129 | €31,363 | +€2,234 | +7.7% |
| Profit (loss) for the period | 9904 | €87,386 | €94,088 | +€6,702 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,386 | €94,088 | +€6,702 | +7.7% |
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 22 October 2026 via checked.be.