OPEN SKY: 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 SKY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€3,866
up €3,866 (+30.6%), from €12,631 to €16,497
- Profit (loss) carried forward -€3,446
down €3,446 (-4.4%), from -€77,821 to -€81,266
- Short-term financial debts -€421
down €421 (-57.1%), from €737 to €316
- Gross operating margin +€1,135
up €1,135 (+31.1%), from -€3,644 to -€2,509
- Other operating charges +€573
up €573 (+219.2%), from €261 to €834
- Financial charges +€90
up €90 (+727.1%), from €12 to €102
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€13,368 | -€16,814 | -€3,446 | -25.8% |
| Contributions | 10/11 | €64,452 | €64,452 | = | 0.0% |
| Capital | 10 | €64,452 | €64,452 | = | 0.0% |
| Issued capital | 100 | €64,452 | €64,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,821 | -€81,266 | -€3,446 | -4.4% |
| Amounts payable | 17/49 | €13,368 | €16,814 | +€3,446 | +25.8% |
| Amounts payable within one year | 42/48 | €13,368 | €16,814 | +€3,446 | +25.8% |
| Financial debts | 43 | €737 | €316 | -€421 | -57.1% |
| Credit institutions | 430/8 | €737 | €316 | -€421 | -57.1% |
| Other amounts payable | 47/48 | €12,631 | €16,497 | +€3,866 | +30.6% |
| Other operating charges | 640/8 | €261 | €834 | +€573 | +219.2% |
| Gross operating margin | 9900 | -€3,644 | -€2,509 | +€1,135 | +31.1% |
| Operating profit (loss) | 9901 | -€3,905 | -€3,343 | +€562 | +14.4% |
| Financial charges | 65/66B | €12 | €102 | +€90 | +727.1% |
| Recurring financial charges | 65 | €12 | €102 | +€90 | +727.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,918 | -€3,446 | +€472 | +12.1% |
| Profit (loss) for the period | 9904 | -€3,918 | -€3,446 | +€472 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,918 | -€3,446 | +€472 | +12.1% |
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 8 October 2026 via checked.be.