Frontiers Open Science: 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.
Frontiers Open Science
Largest movements
- Receivables within one year -€10,425
down €10,425 (-14.5%), from €71,984 to €61,558
of which Trade receivables: -€13,348
- Trade debts -€14,653
down €14,653 (-47.3%), from €31,005 to €16,351
- Profit (loss) carried forward +€4,208
up €4,208 (+17.5%), from €23,981 to €28,189
- Gross operating margin +€28,317
up €28,317 (+15.9%), from €178,260 to €206,577
- Staff costs +€23,991
up €23,991 (+13.6%), from €176,214 to €200,205
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
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 | €88,400 | €77,599 | -€10,801 | -12.2% |
| Fixed assets | 21/28 | €3,690 | €3,690 | = | 0.0% |
| Financial fixed assets | 28 | €3,690 | €3,690 | = | 0.0% |
| Current assets | 29/58 | €84,710 | €73,909 | -€10,801 | -12.8% |
| Amounts receivable within one year | 40/41 | €71,984 | €61,558 | -€10,425 | -14.5% |
| Trade receivables | 40 | €70,186 | €56,839 | -€13,348 | -19.0% |
| Other amounts receivable | 41 | €1,797 | €4,720 | +€2,922 | +163% |
| Cash at bank and in hand | 54/58 | €12,727 | €12,351 | -€376 | -3.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €88,400 | €77,599 | -€10,801 | -12.2% |
| Equity | 10/15 | €24,981 | €29,189 | +€4,208 | +16.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,981 | €28,189 | +€4,208 | +17.5% |
| Amounts payable | 17/49 | €63,419 | €48,410 | -€15,009 | -23.7% |
| Amounts payable within one year | 42/48 | €63,419 | €48,410 | -€15,009 | -23.7% |
| Trade debts | 44 | €31,005 | €16,351 | -€14,653 | -47.3% |
| Suppliers | 440/4 | €31,005 | €16,351 | -€14,653 | -47.3% |
| Taxes, remuneration and social security | 45 | €32,414 | €32,058 | -€356 | -1.1% |
| Taxes | 450/3 | €846 | €0 | -€846 | -100% |
| Remuneration and social security | 454/9 | €31,568 | €32,058 | +€491 | +1.6% |
| Remuneration, social security and pensions | 62 | €176,214 | €200,205 | +€23,991 | +13.6% |
| Gross operating margin | 9900 | €178,260 | €206,577 | +€28,317 | +15.9% |
| Operating profit (loss) | 9901 | €2,046 | €6,372 | +€4,326 | +211% |
| Financial charges | 65/66B | €168 | €153 | -€15 | -8.8% |
| Recurring financial charges | 65 | €168 | €153 | -€15 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €1,878 | €6,219 | +€4,341 | +231% |
| Income taxes | 67/77 | €846 | €2,011 | +€1,165 | +138% |
| Profit (loss) for the period | 9904 | €1,032 | €4,208 | +€3,176 | +308% |
| Profit (loss) for the period to be appropriated | 9905 | €1,032 | €4,208 | +€3,176 | +308% |
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 14 October 2026 via checked.be.