OPEN RETAIL SERVICES: 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 RETAIL SERVICES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€5.8m
no longer reported in 2024 (was €5.8m)
- Financial charges -€495,451
down €495,451 (-99.9%), from €495,872 to €421
- Other operating charges -€220
no longer reported in 2024 (was €220)
- Gross operating margin +€194
up €194 (+6.3%), from -€3,087 to -€2,893
- Purchases and services -€194
down €194 (-6.3%), from €3,087 to €2,893
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,634,611 | €14,621,925 | -€12,686 | -0.1% |
| Fixed assets | 21/28 | €12,620,697 | €12,620,697 | = | 0.0% |
| Financial fixed assets | 28 | €12,620,697 | €12,620,697 | = | 0.0% |
| Current assets | 29/58 | €2,013,914 | €2,001,228 | -€12,686 | -0.6% |
| Amounts receivable within one year | 40/41 | €2,013,913 | €2,001,224 | -€12,689 | -0.6% |
| Other amounts receivable | 41 | €2,013,913 | €2,001,224 | -€12,689 | -0.6% |
| Cash at bank and in hand | 54/58 | €1 | €4 | +€3 | +300.0% |
| Total equity and liabilities | 10/49 | €14,634,611 | €14,621,925 | -€12,686 | -0.1% |
| Equity | 10/15 | €8,709,360 | €8,706,046 | -€3,314 | 0.0% |
| Contributions | 10/11 | €3,750,000 | €3,750,000 | = | 0.0% |
| Capital | 10 | €3,750,000 | €3,750,000 | = | 0.0% |
| Issued capital | 100 | €3,750,000 | €3,750,000 | = | 0.0% |
| Reserves | 13 | €5,760,459 | €5,760,459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,752,459 | €5,752,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€801,099 | -€804,413 | -€3,314 | -0.4% |
| Amounts payable | 17/49 | €5,925,251 | €5,915,879 | -€9,372 | -0.2% |
| Amounts payable within one year | 42/48 | €5,925,251 | €5,915,879 | -€9,372 | -0.2% |
| Trade debts | 44 | €2,745 | €2,131 | -€614 | -22.4% |
| Suppliers | 440/4 | €2,745 | €2,131 | -€614 | -22.4% |
| Other amounts payable | 47/48 | €5,922,506 | €5,913,748 | -€8,758 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,087 | €2,893 | -€194 | -6.3% |
| Other operating charges | 640/8 | €220 | - | -€220 | |
| Gross operating margin | 9900 | -€3,087 | -€2,893 | +€194 | +6.3% |
| Operating profit (loss) | 9901 | -€3,307 | -€2,893 | +€414 | +12.5% |
| Financial income | 75/76B | €5,768,540 | - | -€5.8m | |
| Recurring financial income | 75 | €5,768,540 | - | -€5.8m | |
| Financial charges | 65/66B | €495,872 | €421 | -€495,451 | -99.9% |
| Recurring financial charges | 65 | €495,872 | €421 | -€495,451 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €5,269,361 | -€3,314 | -€5.3m | |
| Profit (loss) for the period | 9904 | €5,269,361 | -€3,314 | -€5.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €5,269,361 | -€3,314 | -€5.3m |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.