OPEN MIND IT: 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 MIND IT
Largest movements
- Deferred charges and accrued income -€2,672
down €2,672 (-52.8%), from €5,064 to €2,392
- Receivables within one year -€2,649
down €2,649 (-30.1%), from €8,797 to €6,148
- Tangible fixed assets -€1,887
down €1,887 (-21.5%), from €8,781 to €6,894
of which Furniture and vehicles: -€1,553
- Cash +€1,271
new in 2025: €1,271
mainly Net result for the year (+€21,531) and Deferred charges and accrued income (+€2,672)
- Other debts -€23,706
down €23,706 (-57.8%), from €41,034 to €17,328
- Profit (loss) carried forward +€21,531
up €21,531 (+49.9%), from -€43,179 to -€21,648
- Short-term financial debts -€2,411
no longer reported in 2025 (was €2,411)
- Trade debts -€1,748
down €1,748 (-71.4%), from €2,447 to €700
- Tax, wage and social debts +€398
up €398 (+56.3%), from €706 to €1,104
- Gross operating margin +€8,734
up €8,734 (+55.8%), from €15,664 to €24,398
- Purchases and services -€7,745
down €7,745 (-27.4%), from €28,226 to €20,481
- Depreciation -€335
down €335 (-15.1%), from €2,222 to €1,887
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 | €22,642 | €16,706 | -€5,936 | -26.2% |
| Fixed assets | 21/28 | €8,781 | €6,894 | -€1,887 | -21.5% |
| Tangible fixed assets | 22/27 | €8,781 | €6,894 | -€1,887 | -21.5% |
| Plant, machinery and equipment | 23 | €3,041 | €2,707 | -€334 | -11.0% |
| Furniture and vehicles | 24 | €5,740 | €4,187 | -€1,553 | -27.1% |
| Current assets | 29/58 | €13,861 | €9,811 | -€4,049 | -29.2% |
| Amounts receivable within one year | 40/41 | €8,797 | €6,148 | -€2,649 | -30.1% |
| Trade receivables | 40 | €8,797 | €6,148 | -€2,649 | -30.1% |
| Cash at bank and in hand | 54/58 | - | €1,271 | +€1,271 | |
| Deferred charges and accrued income | 490/1 | €5,064 | €2,392 | -€2,672 | -52.8% |
| Total equity and liabilities | 10/49 | €22,642 | €16,706 | -€5,936 | -26.2% |
| Equity | 10/15 | -€23,957 | -€2,426 | +€21,531 | +89.9% |
| Contributions | 10/11 | €19,222 | €19,222 | = | 0.0% |
| Outside capital | 11 | €19,222 | €19,222 | = | 0.0% |
| Other | 1109/19 | €19,222 | €19,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,179 | -€21,648 | +€21,531 | +49.9% |
| Amounts payable | 17/49 | €46,598 | €19,132 | -€27,466 | -58.9% |
| Amounts payable within one year | 42/48 | €46,598 | €19,132 | -€27,466 | -58.9% |
| Financial debts | 43 | €2,411 | - | -€2,411 | |
| Credit institutions | 430/8 | €2,411 | - | -€2,411 | |
| Trade debts | 44 | €2,447 | €700 | -€1,748 | -71.4% |
| Suppliers | 440/4 | €2,447 | €700 | -€1,748 | -71.4% |
| Taxes, remuneration and social security | 45 | €706 | €1,104 | +€398 | +56.3% |
| Taxes | 450/3 | €706 | €1,104 | +€398 | +56.3% |
| Other amounts payable | 47/48 | €41,034 | €17,328 | -€23,706 | -57.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,226 | €20,481 | -€7,745 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,222 | €1,887 | -€335 | -15.1% |
| Other operating charges | 640/8 | €580 | €592 | +€12 | +2.1% |
| Gross operating margin | 9900 | €15,664 | €24,398 | +€8,734 | +55.8% |
| Operating profit (loss) | 9901 | €12,862 | €21,918 | +€9,057 | +70.4% |
| Financial income | 75/76B | €45 | €15 | -€30 | -66.5% |
| Recurring financial income | 75 | €45 | €15 | -€30 | -66.5% |
| Financial charges | 65/66B | €230 | €403 | +€173 | +75.4% |
| Recurring financial charges | 65 | €230 | €403 | +€173 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €12,677 | €21,531 | +€8,853 | +69.8% |
| Profit (loss) for the period | 9904 | €12,677 | €21,531 | +€8,853 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,677 | €21,531 | +€8,853 | +69.8% |
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 6 October 2026 via checked.be.