Open Vision & Conception: 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 Vision & Conception
Largest movements
- Cash -€3,674
down €3,674 (-7.5%), from €48,890 to €45,215
mainly Investment in fixed assets (net) (-€9,146) and Other debts (-€5,530)
- Receivables within one year +€1,162
up €1,162 (+4.5%), from €26,012 to €27,174
of which Trade receivables: +€3,338
- Tangible fixed assets +€1,053
up €1,053 (+15.6%), from €6,760 to €7,813
of which Plant, machinery and equipment: +€1,146
- Other debts -€5,530
down €5,530 (-93.1%), from €5,941 to €411
- Tax, wage and social debts +€2,713
up €2,713, from €0 to €2,713
- Profit (loss) carried forward +€1,528
up €1,528 (+9.6%), from -€15,844 to -€14,316
- Gross operating margin -€5,821
down €5,821 (-31.5%), from €18,473 to €12,652
- Taxes -€4,458
down €4,458 (-75.2%), from €5,924 to €1,466
- Depreciation +€1,180
up €1,180 (+16.9%), from €6,993 to €8,173
- Other operating charges +€431
up €431 (+38.9%), from €1,109 to €1,540
- Financial charges -€318
down €318 (-50.8%), from €625 to €307
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 | €85,878 | €84,159 | -€1,719 | -2.0% |
| Fixed assets | 21/28 | €7,248 | €8,220 | +€973 | +13.4% |
| Intangible fixed assets | 21 | €308 | €227 | -€80 | -26.1% |
| Tangible fixed assets | 22/27 | €6,760 | €7,813 | +€1,053 | +15.6% |
| Plant, machinery and equipment | 23 | €6,615 | €7,761 | +€1,146 | +17.3% |
| Furniture and vehicles | 24 | €145 | €52 | -€93 | -64.4% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €78,630 | €75,938 | -€2,692 | -3.4% |
| Amounts receivable within one year | 40/41 | €26,012 | €27,174 | +€1,162 | +4.5% |
| Trade receivables | 40 | €21,385 | €24,724 | +€3,338 | +15.6% |
| Other amounts receivable | 41 | €4,627 | €2,450 | -€2,177 | -47.0% |
| Cash at bank and in hand | 54/58 | €48,890 | €45,215 | -€3,674 | -7.5% |
| Deferred charges and accrued income | 490/1 | €3,728 | €3,549 | -€179 | -4.8% |
| Total equity and liabilities | 10/49 | €85,878 | €84,159 | -€1,719 | -2.0% |
| Equity | 10/15 | €76,656 | €78,184 | +€1,528 | +2.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €67,500 | €67,500 | = | 0.0% |
| Distributable reserves | 133 | €67,500 | €67,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,844 | -€14,316 | +€1,528 | +9.6% |
| Amounts payable | 17/49 | €9,222 | €5,975 | -€3,247 | -35.2% |
| Amounts payable within one year | 42/48 | €9,222 | €5,975 | -€3,247 | -35.2% |
| Trade debts | 44 | €3,281 | €2,851 | -€430 | -13.1% |
| Suppliers | 440/4 | €3,281 | €2,851 | -€430 | -13.1% |
| Taxes, remuneration and social security | 45 | €0 | €2,713 | +€2,713 | |
| Taxes | 450/3 | €0 | €2,713 | +€2,713 | |
| Other amounts payable | 47/48 | €5,941 | €411 | -€5,530 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,993 | €8,173 | +€1,180 | +16.9% |
| Other operating charges | 640/8 | €1,109 | €1,540 | +€431 | +38.9% |
| Gross operating margin | 9900 | €18,473 | €12,652 | -€5,821 | -31.5% |
| Operating profit (loss) | 9901 | €10,371 | €2,938 | -€7,433 | -71.7% |
| Financial income | 75/76B | €84 | €364 | +€280 | +334.7% |
| Recurring financial income | 75 | €84 | €364 | +€280 | +334.7% |
| Financial charges | 65/66B | €625 | €307 | -€318 | -50.8% |
| Recurring financial charges | 65 | €625 | €307 | -€318 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €9,829 | €2,995 | -€6,835 | -69.5% |
| Income taxes | 67/77 | €5,924 | €1,466 | -€4,458 | -75.2% |
| Profit (loss) for the period | 9904 | €3,905 | €1,528 | -€2,377 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,905 | €1,528 | -€2,377 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.