OPENFIELD: 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.
OPENFIELD
Largest movements
- Tangible fixed assets -€8,079
down €8,079 (-8.4%), from €96,486 to €88,407
- Cash +€1,058
up €1,058 (+13.5%), from €7,846 to €8,904
mainly Depreciation (+€8,079) and Net result for the year (+€1,608)
- Other debts -€9,108
down €9,108 (-8.8%), from €103,580 to €94,472
- Profit (loss) carried forward +€1,608
up €1,608 (+73.8%), from -€2,179 to -€571
- Depreciation -€7,133
down €7,133 (-46.9%), from €15,211 to €8,079
- Gross operating margin -€3,641
down €3,641 (-25.8%), from €14,096 to €10,454
- Other operating charges -€351
down €351 (-36.9%), from €951 to €600
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 | €104,606 | €97,324 | -€7,281 | -7.0% |
| Fixed assets | 21/28 | €96,486 | €88,407 | -€8,079 | -8.4% |
| Tangible fixed assets | 22/27 | €96,486 | €88,407 | -€8,079 | -8.4% |
| Land and buildings | 22 | €96,486 | €88,407 | -€8,079 | -8.4% |
| Current assets | 29/58 | €8,120 | €8,917 | +€797 | +9.8% |
| Amounts receivable within one year | 40/41 | €11 | - | -€11 | |
| Other amounts receivable | 41 | €11 | - | -€11 | |
| Cash at bank and in hand | 54/58 | €7,846 | €8,904 | +€1,058 | +13.5% |
| Deferred charges and accrued income | 490/1 | €263 | €13 | -€249 | -94.9% |
| Total equity and liabilities | 10/49 | €104,606 | €97,324 | -€7,281 | -7.0% |
| Equity | 10/15 | €521 | €2,129 | +€1,608 | +308% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,179 | -€571 | +€1,608 | +73.8% |
| Amounts payable | 17/49 | €104,084 | €95,195 | -€8,889 | -8.5% |
| Amounts payable within one year | 42/48 | €104,080 | €95,132 | -€8,948 | -8.6% |
| Trade debts | 44 | €499 | €600 | +€101 | +20.2% |
| Suppliers | 440/4 | €499 | €600 | +€101 | +20.2% |
| Taxes, remuneration and social security | 45 | - | €60 | +€60 | |
| Taxes | 450/3 | - | €60 | +€60 | |
| Other amounts payable | 47/48 | €103,580 | €94,472 | -€9,108 | -8.8% |
| Accrued charges and deferred income | 492/3 | €5 | €63 | +€59 | +1,230% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,211 | €8,079 | -€7,133 | -46.9% |
| Other operating charges | 640/8 | €951 | €600 | -€351 | -36.9% |
| Gross operating margin | 9900 | €14,096 | €10,454 | -€3,641 | -25.8% |
| Operating profit (loss) | 9901 | -€2,066 | €1,776 | +€3,842 | |
| Financial income | 75/76B | €36 | €45 | +€10 | +26.5% |
| Recurring financial income | 75 | €36 | €45 | +€10 | +26.5% |
| Financial charges | 65/66B | €148 | €140 | -€8 | -5.6% |
| Recurring financial charges | 65 | €148 | €140 | -€8 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,179 | €1,681 | +€3,860 | |
| Income taxes | 67/77 | - | €73 | +€73 | |
| Profit (loss) for the period | 9904 | -€2,179 | €1,608 | +€3,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,179 | €1,608 | +€3,787 |
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 23 October 2026 via checked.be.