OPEN EYE: 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.
OPEN EYE
Largest movements
- Receivables after one year +€35,000
new in 2025: €35,000
- Tangible fixed assets +€24,616
up €24,616 (+1004.3%), from €2,451 to €27,067
of which Other tangible fixed assets: +€13,458
- Receivables within one year -€19,419
down €19,419 (-41.6%), from €46,659 to €27,240
of which Trade receivables: -€14,925
- Deferred charges and accrued income +€5,960
up €5,960 (+515.3%), from €1,157 to €7,117
- Cash -€3,542
down €3,542 (-9.0%), from €39,557 to €36,015
mainly Contributions, distributions and other (-€80,000) and Receivables after one year (-€35,000)
- Tax, wage and social debts +€15,930
up €15,930 (+361.7%), from €4,404 to €20,334
- Other debts +€12,871
up €12,871 (+21.6%), from €59,671 to €72,543
- Trade debts +€9,606
up €9,606 (+213.1%), from €4,507 to €14,113
- Profit (loss) carried forward +€5,092
up €5,092 (+12717.6%), from €40 to €5,132
- Gross operating margin +€38,673
up €38,673 (+50.5%), from €76,644 to €115,317
- Taxes +€8,010
up €8,010 (+51.7%), from €15,506 to €23,516
- Depreciation +€3,084
up €3,084 (+224.6%), from €1,373 to €4,457
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 | €89,823 | €132,438 | +€42,615 | +47.4% |
| Fixed assets | 21/28 | €2,451 | €27,067 | +€24,616 | +1004.3% |
| Tangible fixed assets | 22/27 | €2,451 | €27,067 | +€24,616 | +1004.3% |
| Plant, machinery and equipment | 23 | €0 | €7,955 | +€7,955 | |
| Furniture and vehicles | 24 | €2,451 | €5,654 | +€3,203 | +130.7% |
| Other tangible fixed assets | 26 | - | €13,458 | +€13,458 | |
| Current assets | 29/58 | €87,372 | €105,371 | +€17,999 | +20.6% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €46,659 | €27,240 | -€19,419 | -41.6% |
| Trade receivables | 40 | €42,165 | €27,240 | -€14,925 | -35.4% |
| Other amounts receivable | 41 | €4,494 | €0 | -€4,494 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,557 | €36,015 | -€3,542 | -9.0% |
| Deferred charges and accrued income | 490/1 | €1,157 | €7,117 | +€5,960 | +515.3% |
| Total equity and liabilities | 10/49 | €89,823 | €132,438 | +€42,615 | +47.4% |
| Equity | 10/15 | €18,690 | €23,782 | +€5,092 | +27.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40 | €5,132 | +€5,092 | +12717.6% |
| Amounts payable | 17/49 | €71,133 | €108,655 | +€37,523 | +52.8% |
| Amounts payable within one year | 42/48 | €68,583 | €106,990 | +€38,407 | +56.0% |
| Trade debts | 44 | €4,507 | €14,113 | +€9,606 | +213.1% |
| Suppliers | 440/4 | €4,507 | €14,113 | +€9,606 | +213.1% |
| Taxes, remuneration and social security | 45 | €4,404 | €20,334 | +€15,930 | +361.7% |
| Taxes | 450/3 | €4,404 | €20,334 | +€15,930 | +361.7% |
| Other amounts payable | 47/48 | €59,671 | €72,543 | +€12,871 | +21.6% |
| Accrued charges and deferred income | 492/3 | €2,550 | €1,666 | -€885 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €4,457 | +€3,084 | +224.6% |
| Other operating charges | 640/8 | €1,663 | €2,052 | +€389 | +23.4% |
| Gross operating margin | 9900 | €76,644 | €115,317 | +€38,673 | +50.5% |
| Operating profit (loss) | 9901 | €73,608 | €108,808 | +€35,200 | +47.8% |
| Financial income | 75/76B | €5 | €47 | +€42 | +831.5% |
| Recurring financial income | 75 | €5 | €47 | +€42 | +831.5% |
| Financial charges | 65/66B | €159 | €247 | +€88 | +55.7% |
| Recurring financial charges | 65 | €159 | €247 | +€88 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €73,455 | €108,608 | +€35,154 | +47.9% |
| Income taxes | 67/77 | €15,506 | €23,516 | +€8,010 | +51.7% |
| Profit (loss) for the period | 9904 | €57,948 | €85,092 | +€27,144 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,948 | €85,092 | +€27,144 | +46.8% |
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 7 October 2026 via checked.be.