OPEN EYES: 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 EYES
Largest movements
- Cash -€12,147
down €12,147 (-47.5%), from €25,560 to €13,413
mainly Other debts (-€16,309) and Contributions, distributions and other (-€6,132)
- Receivables within one year -€2,473
down €2,473 (-68.5%), from €3,610 to €1,137
of which Trade receivables: -€3,307
- Tangible fixed assets -€1,340
down €1,340 (-52.7%), from €2,542 to €1,202
- Other debts -€16,309
down €16,309 (-71.3%), from €22,871 to €6,562
- Gross operating margin -€14,355
down €14,355 (-58.7%), from €24,466 to €10,111
- Taxes -€3,881
down €3,881 (-65.2%), from €5,952 to €2,071
- Depreciation +€484
up €484 (+56.6%), from €856 to €1,340
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 | €42,226 | €26,192 | -€16,034 | -38.0% |
| Fixed assets | 21/28 | €2,542 | €1,202 | -€1,340 | -52.7% |
| Tangible fixed assets | 22/27 | €2,542 | €1,202 | -€1,340 | -52.7% |
| Furniture and vehicles | 24 | €2,542 | €1,202 | -€1,340 | -52.7% |
| Current assets | 29/58 | €39,683 | €24,989 | -€14,694 | -37.0% |
| Amounts receivable within one year | 40/41 | €3,610 | €1,137 | -€2,473 | -68.5% |
| Trade receivables | 40 | €3,515 | €208 | -€3,307 | -94.1% |
| Other amounts receivable | 41 | €95 | €929 | +€834 | +874% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,560 | €13,413 | -€12,147 | -47.5% |
| Deferred charges and accrued income | 490/1 | €513 | €439 | -€74 | -14.4% |
| Total equity and liabilities | 10/49 | €42,226 | €26,192 | -€16,034 | -38.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €23,626 | €7,592 | -€16,034 | -67.9% |
| Amounts payable within one year | 42/48 | €23,626 | €7,592 | -€16,034 | -67.9% |
| Trade debts | 44 | €623 | €614 | -€10 | -1.6% |
| Suppliers | 440/4 | €623 | €614 | -€10 | -1.6% |
| Taxes, remuneration and social security | 45 | €131 | €417 | +€285 | +218% |
| Taxes | 450/3 | €131 | €417 | +€285 | +218% |
| Other amounts payable | 47/48 | €22,871 | €6,562 | -€16,309 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €856 | €1,340 | +€484 | +56.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,466 | €10,111 | -€14,355 | -58.7% |
| Operating profit (loss) | 9901 | €23,223 | €8,371 | -€14,851 | -64.0% |
| Financial income | 75/76B | €157 | - | -€157 | |
| Recurring financial income | 75 | €157 | - | -€157 | |
| Financial charges | 65/66B | €134 | €168 | +€34 | +25.6% |
| Recurring financial charges | 65 | €134 | €168 | +€34 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €23,245 | €8,203 | -€15,042 | -64.7% |
| Income taxes | 67/77 | €5,952 | €2,071 | -€3,881 | -65.2% |
| Profit (loss) for the period | 9904 | €17,294 | €6,132 | -€11,161 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,294 | €6,132 | -€11,161 | -64.5% |
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 25 October 2026 via checked.be.