OPENED MIND: 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.
OPENED MIND
Largest movements
- Cash +€60
up €60 (+650.3%), from €9 to €69
mainly Trade debts (+€444) and Other debts (+€198)
- Profit (loss) carried forward -€582
down €582 (-7.6%), from -€7,676 to -€8,258
- Trade debts +€444
new in 2025: €444
- Other debts +€198
up €198 (+13.3%), from €1,485 to €1,683
- Gross operating margin +€182
up €182 (+24.8%), from -€734 to -€552
- Financial charges -€30
down €30 (-50.0%), from €60 to €30
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 | €9 | €69 | +€60 | +650.3% |
| Current assets | 29/58 | €9 | €69 | +€60 | +650.3% |
| Cash at bank and in hand | 54/58 | €9 | €69 | +€60 | +650.3% |
| Total equity and liabilities | 10/49 | €9 | €69 | +€60 | +650.3% |
| Equity | 10/15 | -€1,476 | -€2,058 | -€582 | -39.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,676 | -€8,258 | -€582 | -7.6% |
| Amounts payable | 17/49 | €1,485 | €2,127 | +€642 | +43.2% |
| Amounts payable within one year | 42/48 | €1,485 | €2,127 | +€642 | +43.2% |
| Trade debts | 44 | - | €444 | +€444 | |
| Suppliers | 440/4 | - | €444 | +€444 | |
| Other amounts payable | 47/48 | €1,485 | €1,683 | +€198 | +13.3% |
| Gross operating margin | 9900 | -€734 | -€552 | +€182 | +24.8% |
| Operating profit (loss) | 9901 | -€734 | -€552 | +€182 | +24.8% |
| Financial charges | 65/66B | €60 | €30 | -€30 | -50.0% |
| Recurring financial charges | 65 | €60 | €30 | -€30 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€794 | -€582 | +€212 | +26.7% |
| Profit (loss) for the period | 9904 | -€794 | -€582 | +€212 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€794 | -€582 | +€212 | +26.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.