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
- Cash +€25,243
up €25,243 (+669.9%), from €3,768 to €29,011
mainly Net result for the year (+€45,340) and Depreciation (+€18,357)
- Tangible fixed assets -€14,695
down €14,695 (-23.0%), from €63,897 to €49,203
of which Furniture and vehicles: -€18,582
- Receivables within one year +€10,517
up €10,517 (+175.8%), from €5,984 to €16,501
of which Trade receivables: +€8,391
- Deferred charges and accrued income +€1,177
new in 2025: €1,177
- Profit (loss) carried forward +€45,340
up €45,340 (+737.7%), from €6,146 to €51,486
- Debts after one year -€23,314
down €23,314 (-66.0%), from €35,339 to €12,024
- Accrued charges and deferred income -€5,456
no longer reported in 2025 (was €5,456)
- Tax, wage and social debts +€3,924
new in 2025: €3,924
- Current portion of long-term debt +€3,163
up €3,163 (+15.7%), from €20,152 to €23,314
- Gross operating margin +€62,091
up €62,091 (+375.4%), from €16,541 to €78,633
- Depreciation +€11,142
up €11,142 (+154.4%), from €7,215 to €18,357
- Taxes +€10,835
up €10,835 (+610.2%), from €1,776 to €12,611
- Financial income +€1,170
new in 2025: €1,170
- Financial charges +€994
up €994 (+101.4%), from €980 to €1,974
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 | €73,649 | €95,891 | +€22,242 | +30.2% |
| Fixed assets | 21/28 | €63,897 | €49,203 | -€14,695 | -23.0% |
| Tangible fixed assets | 22/27 | €63,897 | €49,203 | -€14,695 | -23.0% |
| Land and buildings | 22 | - | €3,297 | +€3,297 | |
| Plant, machinery and equipment | 23 | €971 | €1,562 | +€591 | +60.9% |
| Furniture and vehicles | 24 | €62,926 | €44,344 | -€18,582 | -29.5% |
| Current assets | 29/58 | €9,752 | €46,689 | +€36,937 | +378.8% |
| Amounts receivable within one year | 40/41 | €5,984 | €16,501 | +€10,517 | +175.8% |
| Trade receivables | 40 | €3,759 | €12,150 | +€8,391 | +223.2% |
| Other amounts receivable | 41 | €2,224 | €4,351 | +€2,127 | +95.6% |
| Cash at bank and in hand | 54/58 | €3,768 | €29,011 | +€25,243 | +669.9% |
| Deferred charges and accrued income | 490/1 | - | €1,177 | +€1,177 | |
| Total equity and liabilities | 10/49 | €73,649 | €95,891 | +€22,242 | +30.2% |
| Equity | 10/15 | €11,146 | €56,486 | +€45,340 | +406.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,146 | €51,486 | +€45,340 | +737.7% |
| Amounts payable | 17/49 | €62,503 | €39,406 | -€23,097 | -37.0% |
| Amounts payable after more than one year | 17 | €35,339 | €12,024 | -€23,314 | -66.0% |
| Financial debts | 170/4 | €35,339 | €12,024 | -€23,314 | -66.0% |
| Amounts payable within one year | 42/48 | €21,709 | €27,381 | +€5,673 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €20,152 | €23,314 | +€3,163 | +15.7% |
| Trade debts | 44 | €1,141 | €143 | -€998 | -87.5% |
| Suppliers | 440/4 | €25 | €143 | +€117 | +461.1% |
| Bills of exchange payable | 441 | €1,115 | - | -€1,115 | |
| Taxes, remuneration and social security | 45 | - | €3,924 | +€3,924 | |
| Taxes | 450/3 | - | €3,924 | +€3,924 | |
| Other amounts payable | 47/48 | €416 | €0 | -€416 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,456 | - | -€5,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,215 | €18,357 | +€11,142 | +154.4% |
| Other operating charges | 640/8 | €425 | €1,186 | +€761 | +179.2% |
| Non-recurring operating charges | 66A | - | €336 | +€336 | |
| Gross operating margin | 9900 | €16,541 | €78,633 | +€62,091 | +375.4% |
| Operating profit (loss) | 9901 | €8,902 | €58,754 | +€49,852 | +560.0% |
| Financial income | 75/76B | - | €1,170 | +€1,170 | |
| Recurring financial income | 75 | - | €1,170 | +€1,170 | |
| Financial charges | 65/66B | €980 | €1,974 | +€994 | +101.4% |
| Recurring financial charges | 65 | €980 | €1,974 | +€994 | +101.4% |
| Profit (loss) for the period before taxes | 9903 | €7,922 | €57,950 | +€50,029 | +631.5% |
| Income taxes | 67/77 | €1,776 | €12,611 | +€10,835 | +610.2% |
| Profit (loss) for the period | 9904 | €6,146 | €45,340 | +€39,194 | +637.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,146 | €45,340 | +€39,194 | +637.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.