OPENCOM: 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.
OPENCOM
Largest movements
- Cash +€13,838
up €13,838 (+44.3%), from €31,242 to €45,080
mainly Net result for the year (+€8,192) and Receivables within one year (+€5,872)
- Receivables within one year -€5,872
down €5,872 (-65.0%), from €9,038 to €3,166
of which Trade receivables: -€3,911
- Tangible fixed assets -€5,795
down €5,795 (-30.2%), from €19,194 to €13,399
- Reserves +€8,192
up €8,192 (+17.7%), from €46,314 to €54,506
- Debts after one year -€3,679
down €3,679 (-69.9%), from €5,264 to €1,585
- Other debts -€2,136
down €2,136 (-100.0%), from €2,136 to €0
- Gross operating margin +€935
up €935 (+4.8%), from €19,361 to €20,296
- Taxes +€571
up €571 (+11.3%), from €5,059 to €5,629
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 | €60,042 | €62,214 | +€2,173 | +3.6% |
| Fixed assets | 21/28 | €19,294 | €13,499 | -€5,795 | -30.0% |
| Tangible fixed assets | 22/27 | €19,194 | €13,399 | -€5,795 | -30.2% |
| Furniture and vehicles | 24 | €19,194 | €13,399 | -€5,795 | -30.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €40,747 | €48,715 | +€7,968 | +19.6% |
| Amounts receivable within one year | 40/41 | €9,038 | €3,166 | -€5,872 | -65.0% |
| Trade receivables | 40 | €6,985 | €3,073 | -€3,911 | -56.0% |
| Other amounts receivable | 41 | €2,053 | €92 | -€1,961 | -95.5% |
| Cash at bank and in hand | 54/58 | €31,242 | €45,080 | +€13,838 | +44.3% |
| Deferred charges and accrued income | 490/1 | €468 | €469 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €60,042 | €62,214 | +€2,173 | +3.6% |
| Equity | 10/15 | €46,314 | €54,506 | +€8,192 | +17.7% |
| Reserves | 13 | €46,314 | €54,506 | +€8,192 | +17.7% |
| Distributable reserves | 133 | €46,314 | €54,506 | +€8,192 | +17.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,728 | €7,708 | -€6,019 | -43.8% |
| Amounts payable after more than one year | 17 | €5,264 | €1,585 | -€3,679 | -69.9% |
| Financial debts | 170/4 | €5,264 | €1,585 | -€3,679 | -69.9% |
| Amounts payable within one year | 42/48 | €8,464 | €6,123 | -€2,340 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €3,509 | €3,679 | +€170 | +4.9% |
| Trade debts | 44 | €369 | €359 | -€9 | -2.5% |
| Suppliers | 440/4 | €369 | €359 | -€9 | -2.5% |
| Taxes, remuneration and social security | 45 | €2,450 | €2,085 | -€365 | -14.9% |
| Taxes | 450/3 | €2,450 | €2,085 | -€365 | -14.9% |
| Other amounts payable | 47/48 | €2,136 | €0 | -€2,136 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,908 | €5,795 | -€113 | -1.9% |
| Other operating charges | 640/8 | €688 | €693 | +€5 | +0.8% |
| Gross operating margin | 9900 | €19,361 | €20,296 | +€935 | +4.8% |
| Operating profit (loss) | 9901 | €12,766 | €13,808 | +€1,043 | +8.2% |
| Financial income | 75/76B | €371 | €437 | +€66 | +17.6% |
| Recurring financial income | 75 | €371 | €437 | +€66 | +17.6% |
| Financial charges | 65/66B | €586 | €424 | -€162 | -27.7% |
| Recurring financial charges | 65 | €586 | €424 | -€162 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €12,551 | €13,821 | +€1,270 | +10.1% |
| Income taxes | 67/77 | €5,059 | €5,629 | +€571 | +11.3% |
| Profit (loss) for the period | 9904 | €7,493 | €8,192 | +€700 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,493 | €8,192 | +€700 | +9.3% |
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 4 October 2026 via checked.be.