OPEN4IP: 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.
OPEN4IP
Largest movements
- Receivables within one year +€6,344
up €6,344 (+264.3%), from €2,400 to €8,744
of which Trade receivables: +€8,333
- Cash +€3,897
up €3,897 (+46.5%), from €8,386 to €12,283
mainly Tax, wage and social debts (+€9,888) and Net result for the year (+€2,740)
- Tangible fixed assets +€1,131
up €1,131 (+118.8%), from €952 to €2,083
of which Furniture and vehicles: +€1,448
- Tax, wage and social debts +€9,888
up €9,888, from €0 to €9,888
of which Taxes: +€5,888
- Profit (loss) carried forward +€2,740
up €2,740 (+5.0%), from -€54,986 to -€52,246
- Trade debts -€1,256
down €1,256 (-48.9%), from €2,571 to €1,315
- Gross operating margin +€6,213
up €6,213, from -€2,366 to €3,847
- Depreciation -€487
down €487 (-53.0%), from €920 to €433
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 | €27,595 | €38,966 | +€11,371 | +41.2% |
| Fixed assets | 21/28 | €2,749 | €3,880 | +€1,131 | +41.1% |
| Tangible fixed assets | 22/27 | €952 | €2,083 | +€1,131 | +118.8% |
| Furniture and vehicles | 24 | - | €1,448 | +€1,448 | |
| Other tangible fixed assets | 26 | €952 | €635 | -€317 | -33.3% |
| Financial fixed assets | 28 | €1,797 | €1,797 | = | 0.0% |
| Current assets | 29/58 | €24,846 | €35,087 | +€10,241 | +41.2% |
| Amounts receivable within one year | 40/41 | €2,400 | €8,744 | +€6,344 | +264.3% |
| Trade receivables | 40 | - | €8,333 | +€8,333 | |
| Other amounts receivable | 41 | €2,400 | €411 | -€1,989 | -82.9% |
| Current investments | 50/53 | €14,060 | €14,060 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,386 | €12,283 | +€3,897 | +46.5% |
| Total equity and liabilities | 10/49 | €27,595 | €38,966 | +€11,371 | +41.2% |
| Equity | 10/15 | €23,301 | €26,041 | +€2,740 | +11.8% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Reserves | 13 | €49,687 | €49,687 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,385 | €16,385 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,325 | €2,325 | = | 0.0% |
| Own shares acquired | 1312 | €14,060 | €14,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,302 | €33,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,986 | -€52,246 | +€2,740 | +5.0% |
| Amounts payable | 17/49 | €4,294 | €12,925 | +€8,631 | +201.0% |
| Amounts payable within one year | 42/48 | €4,294 | €12,925 | +€8,631 | +201.0% |
| Trade debts | 44 | €2,571 | €1,315 | -€1,256 | -48.9% |
| Suppliers | 440/4 | €2,571 | €1,315 | -€1,256 | -48.9% |
| Taxes, remuneration and social security | 45 | €0 | €9,888 | +€9,888 | |
| Taxes | 450/3 | €0 | €5,888 | +€5,888 | |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €1,723 | €1,723 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €433 | -€487 | -53.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,366 | €3,847 | +€6,213 | |
| Operating profit (loss) | 9901 | -€3,673 | €3,014 | +€6,688 | |
| Financial charges | 65/66B | €269 | €274 | +€5 | +2.0% |
| Recurring financial charges | 65 | €269 | €274 | +€5 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,942 | €2,740 | +€6,682 | |
| Profit (loss) for the period | 9904 | -€3,942 | €2,740 | +€6,682 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,942 | €2,740 | +€6,682 |
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 12 October 2026 via checked.be.