OPTION FACILITIES: what changed
What changed
OPTION FACILITIES
NACE 77.222, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€30,325
2024 · -€61,578+€91,903
Equity
€508,082
2024 · €477,757+€30,325
Cash
€177,959
2024 · €220,947-€42,988
Balance sheet total
€1.1m
2024 · €1.2m-€107,974
Largest movements
Assets
- Tangible fixed assets -€121,742
down €121,742 (-45.0%), from €270,749 to €149,007
of which Plant, machinery and equipment: -€110,937
- Receivables within one year +€48,705
up €48,705 (+8.8%), from €555,782 to €604,487
of which Trade receivables: +€36,348
- Cash -€42,988
down €42,988 (-19.5%), from €220,947 to €177,959
mainly Debts after one year (-€74,735) and Tax, wage and social debts (-€69,764)
Equity and liabilities
- Accrued charges and deferred income +€75,085
new in 2025: €75,085
- Debts after one year -€74,735
down €74,735 (-69.8%), from €107,021 to €32,286
- Tax, wage and social debts -€69,764
down €69,764 (-34.6%), from €201,468 to €131,705
of which Remuneration and social security: -€50,314
- Current portion of long-term debt -€50,490
down €50,490 (-40.3%), from €125,225 to €74,735
- Other debts -€46,730
down €46,730 (-99.8%), from €46,819 to €89
Income statement
- Staff costs -€99,550
down €99,550 (-7.9%), from €1.3m to €1.2m
- Write-downs +€38,443
up €38,443 (+280%), from €13,726 to €52,170
- Gross operating margin +€27,806
up €27,806 (+2.0%), from €1.4m to €1.4m
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.
Result 2024
-€61,578
Gross operating margin
+€27,806
Staff costs
+€99,550
Depreciation
+€5,354
Write-downs
-€38,443
Other operating charges
-€635
Other operating items
+€7,600
Financial income
+€1,166
Financial charges
-€349
Taxes
-€10,145
Result 2025
€30,325
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€108,065
Investment
-€30,923
Financing
-€120,130
Cash 2024
€220,947
From operations (derived)
+€108,065
Net result for the year
+€30,325
Depreciation
+€152,082
Receivables within one year
-€48,705
Deferred charges and accrued income
-€7,468
Trade debts
+€23,239
Tax, wage and social debts
-€69,764
Other debts
-€46,730
Accrued charges and deferred income
+€75,085
Investment (derived)
-€30,923
Investment in fixed assets (net)
-€30,341
Current investments
-€582
Financing
-€120,130
Debts after one year
-€74,735
Current portion of long-term debt
-€50,490
Short-term financial debts
+€5,095
Cash 2025
€177,959
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,190,663 | €1,082,689 | -€107,974 | -9.1% |
| Fixed assets | 21/28 | €270,749 | €149,007 | -€121,742 | -45.0% |
| Tangible fixed assets | 22/27 | €270,749 | €149,007 | -€121,742 | -45.0% |
| Plant, machinery and equipment | 23 | €232,240 | €121,303 | -€110,937 | -47.8% |
| Furniture and vehicles | 24 | €38,509 | €27,704 | -€10,804 | -28.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €919,915 | €933,682 | +€13,767 | +1.5% |
| Amounts receivable within one year | 40/41 | €555,782 | €604,487 | +€48,705 | +8.8% |
| Trade receivables | 40 | €552,410 | €588,758 | +€36,348 | +6.6% |
| Other amounts receivable | 41 | €3,372 | €15,729 | +€12,357 | +366% |
| Current investments | 50/53 | €126,380 | €126,962 | +€582 | +0.5% |
| Cash at bank and in hand | 54/58 | €220,947 | €177,959 | -€42,988 | -19.5% |
| Deferred charges and accrued income | 490/1 | €16,806 | €24,274 | +€7,468 | +44.4% |
| Total equity and liabilities | 10/49 | €1,190,663 | €1,082,689 | -€107,974 | -9.1% |
| Equity | 10/15 | €477,757 | €508,082 | +€30,325 | +6.3% |
| Contributions | 10/11 | €151,939 | €151,939 | = | 0.0% |
| Capital | 10 | €151,939 | €151,939 | = | 0.0% |
| Issued capital | 100 | €151,939 | €151,939 | = | 0.0% |
| Reserves | 13 | €325,466 | €325,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,194 | €15,194 | = | 0.0% |
| Legal reserve | 130 | €15,194 | €15,194 | = | 0.0% |
| Distributable reserves | 133 | €310,272 | €310,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €352 | €30,677 | +€30,325 | +8,616% |
| Amounts payable | 17/49 | €712,906 | €574,607 | -€138,300 | -19.4% |
| Amounts payable after more than one year | 17 | €107,021 | €32,286 | -€74,735 | -69.8% |
| Financial debts | 170/4 | €107,021 | €32,286 | -€74,735 | -69.8% |
| Amounts payable within one year | 42/48 | €605,885 | €467,235 | -€138,650 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €125,225 | €74,735 | -€50,490 | -40.3% |
| Financial debts | 43 | €79,611 | €84,706 | +€5,095 | +6.4% |
| Credit institutions | 430/8 | €79,611 | €84,706 | +€5,095 | +6.4% |
| Trade debts | 44 | €152,762 | €176,001 | +€23,239 | +15.2% |
| Suppliers | 440/4 | €152,762 | €176,001 | +€23,239 | +15.2% |
| Taxes, remuneration and social security | 45 | €201,468 | €131,705 | -€69,764 | -34.6% |
| Taxes | 450/3 | €42,030 | €22,581 | -€19,449 | -46.3% |
| Remuneration and social security | 454/9 | €159,438 | €109,123 | -€50,314 | -31.6% |
| Other amounts payable | 47/48 | €46,819 | €89 | -€46,730 | -99.8% |
| Accrued charges and deferred income | 492/3 | - | €75,085 | +€75,085 | |
| Remuneration, social security and pensions | 62 | €1,260,753 | €1,161,204 | -€99,550 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,436 | €152,082 | -€5,354 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,726 | €52,170 | +€38,443 | +280% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €24,618 | €25,253 | +€635 | +2.6% |
| Non-recurring operating charges | 66A | €7,600 | €0 | -€7,600 | -100% |
| Gross operating margin | 9900 | €1,413,237 | €1,441,043 | +€27,806 | +2.0% |
| Operating profit (loss) | 9901 | -€50,896 | €50,334 | +€101,230 | |
| Financial income | 75/76B | €1,315 | €2,481 | +€1,166 | +88.7% |
| Recurring financial income | 75 | €1,315 | €2,481 | +€1,166 | +88.7% |
| Financial charges | 65/66B | €11,682 | €12,031 | +€349 | +3.0% |
| Recurring financial charges | 65 | €11,682 | €12,031 | +€349 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€61,263 | €40,784 | +€102,047 | |
| Income taxes | 67/77 | €315 | €10,459 | +€10,145 | +3,225% |
| Profit (loss) for the period | 9904 | -€61,578 | €30,325 | +€91,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,578 | €30,325 | +€91,903 |
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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 4 November 2026 via checked.be.