OPEN VIEW INVEST: 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 VIEW INVEST
Largest movements
- Cash -€1.9m
down €1.9m (-96.0%), from €2.0m to €79,233
mainly Current investments (-€1.9m) and Debts after one year (-€212,067)
- Current investments +€1.9m
new in 2025: €1.9m
- Debts after one year -€212,067
down €212,067 (-10.6%), from €2.0m to €1.8m
- Profit (loss) carried forward +€121,159
up €121,159, from -€3,818 to €117,341
- Tax, wage and social debts +€40,386
new in 2025: €40,386
- Financial income +€230,825
up €230,825 (+4,430,428%), from €5 to €230,830
- Financial charges +€49,461
up €49,461 (+3,586%), from €1,379 to €50,840
- Taxes +€40,386
new in 2025: €40,386
- Gross operating margin -€15,708
down €15,708 (-652%), from -€2,408 to -€18,115
- Purchases and services -€2,408
no longer reported in 2025 (was €2,408)
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.
Derived cash bridge
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 | €2,004,073 | €1,955,609 | -€48,464 | -2.4% |
| Formation expenses | 20 | €1,614 | €1,284 | -€330 | -20.4% |
| Current assets | 29/58 | €2,002,459 | €1,954,325 | -€48,134 | -2.4% |
| Amounts receivable within one year | 40/41 | €1,005 | €1,005 | = | 0.0% |
| Other amounts receivable | 41 | €1,005 | €1,005 | = | 0.0% |
| Current investments | 50/53 | - | €1,874,087 | +€1.9m | |
| Cash at bank and in hand | 54/58 | €2,001,454 | €79,233 | -€1.9m | -96.0% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €2,004,073 | €1,955,609 | -€48,464 | -2.4% |
| Equity | 10/15 | -€1,818 | €119,341 | +€121,159 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,818 | €117,341 | +€121,159 | |
| Amounts payable | 17/49 | €2,005,891 | €1,836,268 | -€169,623 | -8.5% |
| Amounts payable after more than one year | 17 | €2,003,483 | €1,791,416 | -€212,067 | -10.6% |
| Financial debts | 170/4 | €2,003,483 | €1,791,416 | -€212,067 | -10.6% |
| Amounts payable within one year | 42/48 | €908 | €44,852 | +€43,944 | +4,842% |
| Trade debts | 44 | €908 | €4,466 | +€3,558 | +392% |
| Suppliers | 440/4 | €908 | €4,466 | +€3,558 | +392% |
| Taxes, remuneration and social security | 45 | - | €40,386 | +€40,386 | |
| Taxes | 450/3 | - | €40,386 | +€40,386 | |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,408 | - | -€2,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | - | -€36 | |
| Other operating charges | 640/8 | - | €330 | +€330 | |
| Gross operating margin | 9900 | -€2,408 | -€18,115 | -€15,708 | -652% |
| Operating profit (loss) | 9901 | -€2,444 | -€18,445 | -€16,002 | -655% |
| Financial income | 75/76B | €5 | €230,830 | +€230,825 | +4,430,428% |
| Recurring financial income | 75 | €5 | €230,830 | +€230,825 | +4,430,428% |
| Financial charges | 65/66B | €1,379 | €50,840 | +€49,461 | +3,586% |
| Recurring financial charges | 65 | €1,379 | €50,840 | +€49,461 | +3,586% |
| Profit (loss) for the period before taxes | 9903 | -€3,818 | €161,545 | +€165,363 | |
| Income taxes | 67/77 | - | €40,386 | +€40,386 | |
| Profit (loss) for the period | 9904 | -€3,818 | €121,159 | +€124,976 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,818 | €121,159 | +€124,976 |
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 27 October 2026 via checked.be.