FINANCE OPEN SOFTWARE: what changed
Two fiscal 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.
FINANCE OPEN SOFTWARE
Largest movements
- Receivables within one year -€44,143
down €44,143 (-51.2%), from €86,291 to €42,148
of which Trade receivables: -€45,684
- Cash +€21,765
up €21,765 (+147.8%), from €14,723 to €36,489
mainly Receivables within one year (+€44,143) and Net result for the year (+€24,802)
- Profit (loss) carried forward +€24,802
up €24,802 (+76.4%), from -€32,447 to -€7,645
- Trade debts -€24,240
down €24,240 (-50.4%), from €48,067 to €23,827
of which Suppliers: -€28,210
- Other debts -€20,223
down €20,223 (-46.4%), from €43,552 to €23,329
- Tax, wage and social debts -€2,000
down €2,000 (-8.3%), from €23,968 to €21,968
- Gross operating margin +€10,183
up €10,183 (+37.6%), from €27,088 to €37,270
- Financial charges +€2,086
up €2,086 (+26.0%), from €8,027 to €10,113
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.
Cash bridge derived
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 | €102,028 | €80,367 | -€21,661 | -21.2% |
| Fixed assets | 21/28 | €1,013 | €1,730 | +€717 | +70.8% |
| Tangible fixed assets | 22/27 | €1,013 | €1,730 | +€717 | +70.8% |
| Furniture and vehicles | 24 | €1,013 | €1,730 | +€717 | +70.8% |
| Current assets | 29/58 | €101,015 | €78,637 | -€22,378 | -22.2% |
| Amounts receivable within one year | 40/41 | €86,291 | €42,148 | -€44,143 | -51.2% |
| Trade receivables | 40 | €82,936 | €37,251 | -€45,684 | -55.1% |
| Other amounts receivable | 41 | €3,356 | €4,897 | +€1,541 | +45.9% |
| Cash at bank and in hand | 54/58 | €14,723 | €36,489 | +€21,765 | +147.8% |
| Total equity and liabilities | 10/49 | €102,028 | €80,367 | -€21,661 | -21.2% |
| Equity | 10/15 | -€13,560 | €11,243 | +€24,802 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €287 | €287 | = | 0.0% |
| Non-distributable reserves | 130/1 | €287 | €287 | = | 0.0% |
| Reserves not available under the articles | 1311 | €287 | €287 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,447 | -€7,645 | +€24,802 | +76.4% |
| Amounts payable | 17/49 | €115,587 | €69,124 | -€46,463 | -40.2% |
| Amounts payable within one year | 42/48 | €115,587 | €69,124 | -€46,463 | -40.2% |
| Trade debts | 44 | €48,067 | €23,827 | -€24,240 | -50.4% |
| Suppliers | 440/4 | €48,067 | €19,857 | -€28,210 | -58.7% |
| Bills of exchange payable | 441 | - | €3,970 | +€3,970 | |
| Taxes, remuneration and social security | 45 | €23,968 | €21,968 | -€2,000 | -8.3% |
| Remuneration and social security | 454/9 | €23,968 | €21,968 | -€2,000 | -8.3% |
| Other amounts payable | 47/48 | €43,552 | €23,329 | -€20,223 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €630 | +€257 | +68.6% |
| Other operating charges | 640/8 | €1,630 | €1,744 | +€114 | +7.0% |
| Gross operating margin | 9900 | €27,088 | €37,270 | +€10,183 | +37.6% |
| Operating profit (loss) | 9901 | €25,083 | €34,896 | +€9,812 | +39.1% |
| Financial income | 75/76B | €0 | €20 | +€20 | +196500.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +196500.0% |
| Financial charges | 65/66B | €8,027 | €10,113 | +€2,086 | +26.0% |
| Recurring financial charges | 65 | €8,027 | €10,113 | +€2,086 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €17,056 | €24,802 | +€7,746 | +45.4% |
| Profit (loss) for the period | 9904 | €17,056 | €24,802 | +€7,746 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,056 | €24,802 | +€7,746 | +45.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.