OPEN-FUTURE: 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-FUTURE
Largest movements
- Cash -€84,203
down €84,203 (-63.8%), from €132,034 to €47,832
mainly Other debts (-€75,047) and Investment in fixed assets (net) (-€37,343)
- Receivables within one year -€8,370
down €8,370 (-2.6%), from €316,357 to €307,988
of which Trade receivables: -€63,421
- Tangible fixed assets -€7,354
down €7,354 (-5.5%), from €134,197 to €126,842
of which Furniture and vehicles: -€23,867
- Deferred charges and accrued income -€6,984
down €6,984 (-42.4%), from €16,472 to €9,489
- Other debts -€75,047
down €75,047 (-55.2%), from €136,000 to €60,953
- Tax, wage and social debts -€22,286
down €22,286 (-17.7%), from €126,112 to €103,826
of which Taxes: -€24,287
- Debts after one year -€17,517
down €17,517 (-48.2%), from €36,378 to €18,861
- Trade debts +€16,712
up €16,712 (+22.2%), from €75,154 to €91,866
- Profit (loss) carried forward -€9,434
down €9,434 (-11.6%), from €81,220 to €71,786
- Staff costs +€156,410
up €156,410 (+18.8%), from €833,820 to €990,231
- Taxes -€35,861
down €35,861 (-76.1%), from €47,116 to €11,255
- Gross operating margin -€16,770
down €16,770 (-1.6%), from €1.1m to €1.0m
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 | €599,061 | €492,150 | -€106,910 | -17.8% |
| Fixed assets | 21/28 | €134,197 | €126,842 | -€7,354 | -5.5% |
| Tangible fixed assets | 22/27 | €134,197 | €126,842 | -€7,354 | -5.5% |
| Furniture and vehicles | 24 | €122,596 | €98,729 | -€23,867 | -19.5% |
| Other tangible fixed assets | 26 | €11,601 | €28,114 | +€16,513 | +142.3% |
| Current assets | 29/58 | €464,864 | €365,308 | -€99,556 | -21.4% |
| Amounts receivable within one year | 40/41 | €316,357 | €307,988 | -€8,370 | -2.6% |
| Trade receivables | 40 | €313,473 | €250,052 | -€63,421 | -20.2% |
| Other amounts receivable | 41 | €2,884 | €57,935 | +€55,051 | +1908.5% |
| Cash at bank and in hand | 54/58 | €132,034 | €47,832 | -€84,203 | -63.8% |
| Deferred charges and accrued income | 490/1 | €16,472 | €9,489 | -€6,984 | -42.4% |
| Total equity and liabilities | 10/49 | €599,061 | €492,150 | -€106,910 | -17.8% |
| Equity | 10/15 | €208,562 | €199,128 | -€9,434 | -4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €107,342 | €107,342 | = | 0.0% |
| Distributable reserves | 133 | €107,342 | €107,342 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,220 | €71,786 | -€9,434 | -11.6% |
| Amounts payable | 17/49 | €390,499 | €293,023 | -€97,476 | -25.0% |
| Amounts payable after more than one year | 17 | €36,378 | €18,861 | -€17,517 | -48.2% |
| Financial debts | 170/4 | €36,378 | €18,861 | -€17,517 | -48.2% |
| Amounts payable within one year | 42/48 | €354,120 | €274,161 | -€79,959 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €16,855 | €17,517 | +€662 | +3.9% |
| Trade debts | 44 | €75,154 | €91,866 | +€16,712 | +22.2% |
| Suppliers | 440/4 | €75,154 | €91,866 | +€16,712 | +22.2% |
| Taxes, remuneration and social security | 45 | €126,112 | €103,826 | -€22,286 | -17.7% |
| Taxes | 450/3 | €24,287 | €0 | -€24,287 | -100.0% |
| Remuneration and social security | 454/9 | €101,825 | €103,826 | +€2,000 | +2.0% |
| Other amounts payable | 47/48 | €136,000 | €60,953 | -€75,047 | -55.2% |
| Remuneration, social security and pensions | 62 | €833,820 | €990,231 | +€156,410 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,135 | €44,697 | +€7,562 | +20.4% |
| Gross operating margin | 9900 | €1,056,323 | €1,039,553 | -€16,770 | -1.6% |
| Operating profit (loss) | 9901 | €185,368 | €4,626 | -€180,743 | -97.5% |
| Financial income | 75/76B | €47 | €1,173 | +€1,126 | +2406.7% |
| Recurring financial income | 75 | €47 | €1,173 | +€1,126 | +2406.7% |
| Financial charges | 65/66B | €5,389 | €3,978 | -€1,411 | -26.2% |
| Recurring financial charges | 65 | €5,389 | €3,978 | -€1,411 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €180,026 | €1,821 | -€178,205 | -99.0% |
| Income taxes | 67/77 | €47,116 | €11,255 | -€35,861 | -76.1% |
| Profit (loss) for the period | 9904 | €132,910 | -€9,434 | -€142,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €132,910 | -€9,434 | -€142,344 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.