OPEN AIR CONSULT: 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 AIR CONSULT
Largest movements
- Tangible fixed assets +€64,755
up €64,755 (+27.4%), from €235,906 to €300,661
of which Land and buildings: +€86,924
- Cash -€27,871
down €27,871 (-32.3%), from €86,226 to €58,356
mainly Investment in fixed assets (net) (-€108,935) and Contributions, distributions and other (-€84,834)
- Current investments -€15,000
down €15,000 (-11.1%), from €135,000 to €120,000
- Receivables within one year -€6,824
down €6,824 (-9.3%), from €73,087 to €66,263
of which Other amounts receivable: -€8,359
- Other debts +€23,703
up €23,703 (+66.9%), from €35,418 to €59,121
- Reserves -€19,570
down €19,570 (-4.3%), from €456,720 to €437,150
- Trade debts +€7,617
up €7,617 (+498%), from €1,529 to €9,146
- Other operating charges -€12,111
down €12,111 (-78.7%), from €15,388 to €3,277
- Gross operating margin +€10,848
up €10,848 (+4.4%), from €244,971 to €255,819
- Depreciation +€10,123
up €10,123 (+29.7%), from €34,056 to €44,179
- Staff costs +€9,367
up €9,367 (+8.1%), from €115,318 to €124,685
- Financial income -€2,582
down €2,582 (-35.2%), from €7,328 to €4,746
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 | €531,370 | €547,983 | +€16,613 | +3.1% |
| Fixed assets | 21/28 | €235,906 | €300,661 | +€64,755 | +27.4% |
| Tangible fixed assets | 22/27 | €235,906 | €300,661 | +€64,755 | +27.4% |
| Land and buildings | 22 | €159,840 | €246,765 | +€86,924 | +54.4% |
| Plant, machinery and equipment | 23 | €2,894 | €2,177 | -€717 | -24.8% |
| Furniture and vehicles | 24 | €73,172 | €51,720 | -€21,452 | -29.3% |
| Current assets | 29/58 | €295,464 | €247,322 | -€48,142 | -16.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €73,087 | €66,263 | -€6,824 | -9.3% |
| Trade receivables | 40 | €52,795 | €54,329 | +€1,534 | +2.9% |
| Other amounts receivable | 41 | €20,293 | €11,934 | -€8,359 | -41.2% |
| Current investments | 50/53 | €135,000 | €120,000 | -€15,000 | -11.1% |
| Cash at bank and in hand | 54/58 | €86,226 | €58,356 | -€27,871 | -32.3% |
| Deferred charges and accrued income | 490/1 | €1,150 | €2,703 | +€1,553 | +135% |
| Total equity and liabilities | 10/49 | €531,370 | €547,983 | +€16,613 | +3.1% |
| Equity | 10/15 | €475,320 | €455,750 | -€19,570 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €456,720 | €437,150 | -€19,570 | -4.3% |
| Distributable reserves | 133 | €456,720 | €437,150 | -€19,570 | -4.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,049 | €92,233 | +€36,183 | +64.6% |
| Amounts payable within one year | 42/48 | €56,049 | €92,233 | +€36,183 | +64.6% |
| Trade debts | 44 | €1,529 | €9,146 | +€7,617 | +498% |
| Suppliers | 440/4 | €1,529 | €9,146 | +€7,617 | +498% |
| Taxes, remuneration and social security | 45 | €19,102 | €23,966 | +€4,864 | +25.5% |
| Taxes | 450/3 | €2,669 | €802 | -€1,867 | -70.0% |
| Remuneration and social security | 454/9 | €16,433 | €23,164 | +€6,731 | +41.0% |
| Other amounts payable | 47/48 | €35,418 | €59,121 | +€23,703 | +66.9% |
| Remuneration, social security and pensions | 62 | €115,318 | €124,685 | +€9,367 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,056 | €44,179 | +€10,123 | +29.7% |
| Other operating charges | 640/8 | €15,388 | €3,277 | -€12,111 | -78.7% |
| Gross operating margin | 9900 | €244,971 | €255,819 | +€10,848 | +4.4% |
| Operating profit (loss) | 9901 | €80,208 | €83,677 | +€3,468 | +4.3% |
| Financial income | 75/76B | €7,328 | €4,746 | -€2,582 | -35.2% |
| Recurring financial income | 75 | €7,328 | €4,746 | -€2,582 | -35.2% |
| Financial charges | 65/66B | €141 | €197 | +€56 | +40.1% |
| Recurring financial charges | 65 | €141 | €197 | +€56 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €87,395 | €88,225 | +€830 | +0.9% |
| Income taxes | 67/77 | €22,236 | €22,961 | +€725 | +3.3% |
| Profit (loss) for the period | 9904 | €65,159 | €65,264 | +€104 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,159 | €65,264 | +€104 | +0.2% |
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 23 October 2026 via checked.be.