OPEN-SERVICES: 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-SERVICES
Largest movements
- Tangible fixed assets -€2,311
no longer reported in 2025 (was €2,311)
of which Other tangible fixed assets: -€1,700
- Stocks and contracts -€2,179
no longer reported in 2025 (was €2,179)
- Receivables within one year -€2,086
down €2,086 (-74.5%), from €2,800 to €714
of which Trade receivables: -€1,817
- Deferred charges and accrued income -€1,446
no longer reported in 2025 (was €1,446)
- Cash +€1,422
up €1,422 (+736.8%), from €193 to €1,615
mainly Depreciation (+€2,311) and Stocks and contracts (+€2,179)
- Profit (loss) carried forward -€5,354
down €5,354 (-43.3%), from -€12,364 to -€17,718
- Trade debts -€1,648
no longer reported in 2025 (was €1,648)
- Tax, wage and social debts +€1,282
up €1,282 (+8546.7%), from €15 to €1,297
- Other debts -€880
no longer reported in 2025 (was €880)
- Staff costs +€3,600
new in 2025: €3,600
- Depreciation +€1,901
up €1,901 (+463.7%), from €410 to €2,311
- Other operating charges -€88
down €88 (-28.1%), from €313 to €225
- Gross operating margin +€56
up €56 (+7.1%), from €785 to €841
- Financial charges +€56
up €56 (+1866.7%), from €3 to €59
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 | €8,929 | €2,329 | -€6,600 | -73.9% |
| Fixed assets | 21/28 | €2,311 | - | -€2,311 | |
| Tangible fixed assets | 22/27 | €2,311 | - | -€2,311 | |
| Furniture and vehicles | 24 | €611 | - | -€611 | |
| Other tangible fixed assets | 26 | €1,700 | - | -€1,700 | |
| Current assets | 29/58 | €6,618 | €2,329 | -€4,289 | -64.8% |
| Stocks and contracts in progress | 3 | €2,179 | - | -€2,179 | |
| Stocks | 30/36 | €2,179 | - | -€2,179 | |
| Amounts receivable within one year | 40/41 | €2,800 | €714 | -€2,086 | -74.5% |
| Trade receivables | 40 | €2,531 | €714 | -€1,817 | -71.8% |
| Other amounts receivable | 41 | €269 | - | -€269 | |
| Cash at bank and in hand | 54/58 | €193 | €1,615 | +€1,422 | +736.8% |
| Deferred charges and accrued income | 490/1 | €1,446 | - | -€1,446 | |
| Total equity and liabilities | 10/49 | €8,929 | €2,329 | -€6,600 | -73.9% |
| Equity | 10/15 | €6,386 | €1,032 | -€5,354 | -83.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,364 | -€17,718 | -€5,354 | -43.3% |
| Amounts payable | 17/49 | €2,543 | €1,297 | -€1,246 | -49.0% |
| Amounts payable within one year | 42/48 | €2,543 | €1,297 | -€1,246 | -49.0% |
| Trade debts | 44 | €1,648 | - | -€1,648 | |
| Suppliers | 440/4 | €1,648 | - | -€1,648 | |
| Taxes, remuneration and social security | 45 | €15 | €1,297 | +€1,282 | +8546.7% |
| Taxes | 450/3 | €15 | €1,297 | +€1,282 | +8546.7% |
| Other amounts payable | 47/48 | €880 | - | -€880 | |
| Remuneration, social security and pensions | 62 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €2,311 | +€1,901 | +463.7% |
| Other operating charges | 640/8 | €313 | €225 | -€88 | -28.1% |
| Gross operating margin | 9900 | €785 | €841 | +€56 | +7.1% |
| Operating profit (loss) | 9901 | €62 | -€5,295 | -€5,357 | |
| Financial charges | 65/66B | €3 | €59 | +€56 | +1866.7% |
| Recurring financial charges | 65 | €3 | €59 | +€56 | +1866.7% |
| Profit (loss) for the period before taxes | 9903 | €59 | -€5,354 | -€5,413 | |
| Income taxes | 67/77 | €15 | - | -€15 | |
| Profit (loss) for the period | 9904 | €44 | -€5,354 | -€5,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €44 | -€5,354 | -€5,398 |
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 30 September 2026 via checked.be.