OPEN A: 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.
OPEN A
Largest movements
- Cash +€31,034
up €31,034 (+201.7%), from €15,384 to €46,418
mainly Receivables within one year (+€25,710) and Net result for the year (+€8,042)
- Receivables within one year -€25,710
down €25,710 (-49.8%), from €51,627 to €25,917
of which Trade receivables: -€34,751
- Deferred charges and accrued income -€4,044
down €4,044 (-100.0%), from €4,044 to €0
- Tangible fixed assets -€1,707
down €1,707 (-37.9%), from €4,499 to €2,792
of which Furniture and vehicles: -€1,175
- Tax, wage and social debts -€14,758
down €14,758 (-61.6%), from €23,947 to €9,189
- Profit (loss) carried forward +€8,042
up €8,042 (+64.3%), from -€12,510 to -€4,468
- Trade debts +€5,188
up €5,188 (+29.0%), from €17,915 to €23,103
- Other debts +€1,101
up €1,101 (+72.5%), from €1,519 to €2,620
- Gross operating margin +€22,966
up €22,966, from -€11,015 to €11,951
- Taxes +€2,653
up €2,653, from -€0 to €2,653
- Financial income +€683
up €683 (+167.2%), from €409 to €1,092
- Other operating charges +€400
up €400, from €0 to €400
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 | €78,154 | €77,727 | -€427 | -0.5% |
| Fixed assets | 21/28 | €7,099 | €5,392 | -€1,707 | -24.0% |
| Tangible fixed assets | 22/27 | €4,499 | €2,792 | -€1,707 | -37.9% |
| Furniture and vehicles | 24 | €2,374 | €1,199 | -€1,175 | -49.5% |
| Other tangible fixed assets | 26 | €2,125 | €1,594 | -€531 | -25.0% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €71,055 | €72,335 | +€1,280 | +1.8% |
| Amounts receivable within one year | 40/41 | €51,627 | €25,917 | -€25,710 | -49.8% |
| Trade receivables | 40 | €38,547 | €3,796 | -€34,751 | -90.2% |
| Other amounts receivable | 41 | €13,080 | €22,121 | +€9,041 | +69.1% |
| Cash at bank and in hand | 54/58 | €15,384 | €46,418 | +€31,034 | +201.7% |
| Deferred charges and accrued income | 490/1 | €4,044 | €0 | -€4,044 | -100.0% |
| Total equity and liabilities | 10/49 | €78,154 | €77,727 | -€427 | -0.5% |
| Equity | 10/15 | €34,773 | €42,814 | +€8,042 | +23.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €45,783 | €45,783 | = | 0.0% |
| Distributable reserves | 133 | €45,783 | €45,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,510 | -€4,468 | +€8,042 | +64.3% |
| Amounts payable | 17/49 | €43,382 | €34,913 | -€8,469 | -19.5% |
| Amounts payable within one year | 42/48 | €43,382 | €34,913 | -€8,469 | -19.5% |
| Trade debts | 44 | €17,915 | €23,103 | +€5,188 | +29.0% |
| Suppliers | 440/4 | €17,915 | €23,103 | +€5,188 | +29.0% |
| Taxes, remuneration and social security | 45 | €23,947 | €9,189 | -€14,758 | -61.6% |
| Taxes | 450/3 | €23,947 | €9,189 | -€14,758 | -61.6% |
| Other amounts payable | 47/48 | €1,519 | €2,620 | +€1,101 | +72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,719 | €1,707 | -€13 | -0.7% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | -€11,015 | €11,951 | +€22,966 | |
| Operating profit (loss) | 9901 | -€12,734 | €9,845 | +€22,579 | |
| Financial income | 75/76B | €409 | €1,092 | +€683 | +167.2% |
| Recurring financial income | 75 | €409 | €1,092 | +€683 | +167.2% |
| Financial charges | 65/66B | €185 | €242 | +€57 | +30.6% |
| Recurring financial charges | 65 | €185 | €242 | +€57 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,510 | €10,695 | +€23,205 | |
| Income taxes | 67/77 | -€0 | €2,653 | +€2,653 | |
| Profit (loss) for the period | 9904 | -€12,510 | €8,042 | +€20,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,510 | €8,042 | +€20,552 |
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 12 October 2026 via checked.be.