Open Plaats: 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 Plaats
Largest movements
- Cash -€438,252
down €438,252 (-52.0%), from €842,247 to €403,995
mainly Current investments (-€300,000) and Provisions (-€120,000)
- Current investments +€300,000
up €300,000 (+99.8%), from €300,500 to €600,500
- Receivables within one year +€106,768
up €106,768 (+69.1%), from €154,579 to €261,347
of which Other amounts receivable: +€88,138
- Tangible fixed assets -€92,909
down €92,909 (-7.3%), from €1.3m to €1.2m
of which Land and buildings: -€76,398
- Provisions -€120,000
no longer reported in 2025 (was €120,000)
- Debts after one year -€57,007
down €57,007 (-8.4%), from €677,101 to €620,095
- Staff costs +€124,760
up €124,760 (+9.9%), from €1.3m to €1.4m
- Gross operating margin -€72,090
down €72,090 (-4.9%), from €1.5m to €1.4m
- Financial charges +€14,825
up €14,825 (+86.5%), from €17,133 to €31,958
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 | €2,631,924 | €2,489,225 | -€142,699 | -5.4% |
| Fixed assets | 21/28 | €1,276,685 | €1,183,776 | -€92,909 | -7.3% |
| Tangible fixed assets | 22/27 | €1,264,455 | €1,171,546 | -€92,909 | -7.3% |
| Land and buildings | 22 | €1,225,335 | €1,148,937 | -€76,398 | -6.2% |
| Plant, machinery and equipment | 23 | €34,673 | €20,012 | -€14,661 | -42.3% |
| Furniture and vehicles | 24 | €4,433 | €2,597 | -€1,836 | -41.4% |
| Other tangible fixed assets | 26 | €14 | - | -€14 | |
| Financial fixed assets | 28 | €12,230 | €12,230 | = | 0.0% |
| Current assets | 29/58 | €1,355,240 | €1,305,449 | -€49,791 | -3.7% |
| Stocks and contracts in progress | 3 | €33,063 | €36,501 | +€3,438 | +10.4% |
| Stocks | 30/36 | €33,063 | €36,501 | +€3,438 | +10.4% |
| Amounts receivable within one year | 40/41 | €154,579 | €261,347 | +€106,768 | +69.1% |
| Trade receivables | 40 | €43,941 | €62,571 | +€18,630 | +42.4% |
| Other amounts receivable | 41 | €110,638 | €198,776 | +€88,138 | +79.7% |
| Current investments | 50/53 | €300,500 | €600,500 | +€300,000 | +99.8% |
| Cash at bank and in hand | 54/58 | €842,247 | €403,995 | -€438,252 | -52.0% |
| Deferred charges and accrued income | 490/1 | €24,851 | €3,106 | -€21,744 | -87.5% |
| Total equity and liabilities | 10/49 | €2,631,924 | €2,489,225 | -€142,699 | -5.4% |
| Equity | 10/15 | €1,590,631 | €1,608,264 | +€17,632 | +1.1% |
| Contributions | 10/11 | €260,039 | €260,039 | = | 0.0% |
| Capital | 10 | €260,039 | €260,039 | = | 0.0% |
| Reserves | 13 | €457,176 | €474,808 | +€17,632 | +3.9% |
| Profit (loss) carried forward | 14 | €873,417 | €873,417 | = | 0.0% |
| Provisions and deferred taxes | 16 | €120,000 | - | -€120,000 | |
| Provisions for liabilities and charges | 160/5 | €120,000 | - | -€120,000 | |
| Major repairs and maintenance | 162 | €120,000 | - | -€120,000 | |
| Amounts payable | 17/49 | €921,293 | €880,961 | -€40,332 | -4.4% |
| Amounts payable after more than one year | 17 | €677,101 | €620,095 | -€57,007 | -8.4% |
| Financial debts | 170/4 | €677,101 | €620,095 | -€57,007 | -8.4% |
| Amounts payable within one year | 42/48 | €239,930 | €258,506 | +€18,576 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €56,072 | €57,007 | +€934 | +1.7% |
| Trade debts | 44 | €21,771 | €26,930 | +€5,160 | +23.7% |
| Suppliers | 440/4 | €21,771 | €26,930 | +€5,160 | +23.7% |
| Taxes, remuneration and social security | 45 | €162,087 | €174,569 | +€12,482 | +7.7% |
| Taxes | 450/3 | €19,275 | €16,693 | -€2,581 | -13.4% |
| Remuneration and social security | 454/9 | €142,813 | €157,876 | +€15,063 | +10.5% |
| Accrued charges and deferred income | 492/3 | €4,261 | €2,360 | -€1,901 | -44.6% |
| Remuneration, social security and pensions | 62 | €1,257,006 | €1,381,766 | +€124,760 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,517 | €92,909 | -€13,608 | -12.8% |
| Other operating charges | 640/8 | €12,008 | €12,187 | +€179 | +1.5% |
| Non-recurring operating charges | 66A | €437 | - | -€437 | |
| Gross operating margin | 9900 | €1,476,210 | €1,404,121 | -€72,090 | -4.9% |
| Operating profit (loss) | 9901 | €40,243 | €37,259 | -€2,984 | -7.4% |
| Financial income | 75/76B | €16,910 | €12,332 | -€4,578 | -27.1% |
| Recurring financial income | 75 | €16,910 | €12,332 | -€4,578 | -27.1% |
| Financial charges | 65/66B | €17,133 | €31,958 | +€14,825 | +86.5% |
| Recurring financial charges | 65 | €17,133 | €31,958 | +€14,825 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | €40,019 | €17,632 | -€22,387 | -55.9% |
| Profit (loss) for the period | 9904 | €40,019 | €17,632 | -€22,387 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,019 | €17,632 | -€22,387 | -55.9% |
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 11 October 2026 via checked.be.