Openchoice: 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.
Openchoice
Largest movements
- Receivables within one year -€11,547
down €11,547 (-86.6%), from €13,331 to €1,784
of which Trade receivables: -€11,629
- Cash +€9,379
up €9,379 (+12.0%), from €78,408 to €87,787
mainly Receivables within one year (+€11,547) and Other debts (+€284)
- Tax, wage and social debts -€1,817
down €1,817 (-76.6%), from €2,372 to €555
- Gross operating margin -€7,088
down €7,088 (-100.0%), from €7,088 to €1
- Taxes -€555
no longer reported in 2025 (was €555)
- Depreciation -€284
down €284 (-55.2%), from €515 to €231
- Other operating charges +€158
up €158 (+40.4%), from €391 to €550
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 | €92,017 | €89,607 | -€2,410 | -2.6% |
| Fixed assets | 21/28 | €231 | - | -€231 | |
| Tangible fixed assets | 22/27 | €231 | - | -€231 | |
| Furniture and vehicles | 24 | €231 | - | -€231 | |
| Current assets | 29/58 | €91,786 | €89,607 | -€2,179 | -2.4% |
| Amounts receivable within one year | 40/41 | €13,331 | €1,784 | -€11,547 | -86.6% |
| Trade receivables | 40 | €13,331 | €1,702 | -€11,629 | -87.2% |
| Other amounts receivable | 41 | - | €82 | +€82 | |
| Cash at bank and in hand | 54/58 | €78,408 | €87,787 | +€9,379 | +12.0% |
| Deferred charges and accrued income | 490/1 | €47 | €36 | -€11 | -23.8% |
| Total equity and liabilities | 10/49 | €92,017 | €89,607 | -€2,410 | -2.6% |
| Equity | 10/15 | €86,063 | €85,283 | -€780 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,531 | €12,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,671 | €10,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,932 | €54,152 | -€780 | -1.4% |
| Amounts payable | 17/49 | €5,953 | €4,324 | -€1,630 | -27.4% |
| Amounts payable within one year | 42/48 | €5,953 | €4,324 | -€1,630 | -27.4% |
| Trade debts | 44 | €548 | €452 | -€96 | -17.6% |
| Suppliers | 440/4 | €548 | €452 | -€96 | -17.6% |
| Taxes, remuneration and social security | 45 | €2,372 | €555 | -€1,817 | -76.6% |
| Taxes | 450/3 | €2,372 | €555 | -€1,817 | -76.6% |
| Other amounts payable | 47/48 | €3,033 | €3,317 | +€284 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €231 | -€284 | -55.2% |
| Other operating charges | 640/8 | €391 | €550 | +€158 | +40.4% |
| Gross operating margin | 9900 | €7,088 | €1 | -€7,088 | -100.0% |
| Operating profit (loss) | 9901 | €6,182 | -€780 | -€6,962 | |
| Financial income | 75/76B | €51 | €111 | +€60 | +116% |
| Recurring financial income | 75 | €51 | €111 | +€60 | +116% |
| Financial charges | 65/66B | €128 | €111 | -€18 | -13.7% |
| Recurring financial charges | 65 | €128 | €111 | -€18 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €6,104 | -€780 | -€6,884 | |
| Income taxes | 67/77 | €555 | - | -€555 | |
| Profit (loss) for the period | 9904 | €5,549 | -€780 | -€6,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,549 | -€780 | -€6,329 |
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 20 October 2026 via checked.be.