OpenFlow: 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.
OpenFlow
Largest movements
- Receivables within one year -€24,069
down €24,069 (-74.3%), from €32,377 to €8,307
of which Trade receivables: -€23,224
- Cash -€7,085
down €7,085 (-16.9%), from €42,037 to €34,953
mainly Accrued charges and deferred income (-€16,057) and Trade debts (-€11,321)
- Deferred charges and accrued income -€801
down €801 (-41.3%), from €1,942 to €1,140
- Accrued charges and deferred income -€16,057
no longer reported in 2025 (was €16,057)
- Trade debts -€11,321
down €11,321 (-46.8%), from €24,176 to €12,855
- Profit (loss) carried forward -€2,065
down €2,065 (-93.4%), from €2,211 to €146
- Other debts -€1,707
no longer reported in 2025 (was €1,707)
- Gross operating margin -€47,519
down €47,519, from €47,128 to -€391
- Write-downs -€46,480
no longer reported in 2025 (was €46,480)
- Financial income -€16,357
down €16,357 (-91.6%), from €17,857 to €1,500
- Other operating charges +€1,980
up €1,980 (+194.2%), from €1,020 to €3,000
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 | €76,356 | €44,400 | -€31,956 | -41.9% |
| Current assets | 29/58 | €76,356 | €44,400 | -€31,956 | -41.9% |
| Amounts receivable within one year | 40/41 | €32,377 | €8,307 | -€24,069 | -74.3% |
| Trade receivables | 40 | €31,180 | €7,956 | -€23,224 | -74.5% |
| Other amounts receivable | 41 | €1,197 | €352 | -€845 | -70.6% |
| Cash at bank and in hand | 54/58 | €42,037 | €34,953 | -€7,085 | -16.9% |
| Deferred charges and accrued income | 490/1 | €1,942 | €1,140 | -€801 | -41.3% |
| Total equity and liabilities | 10/49 | €76,356 | €44,400 | -€31,956 | -41.9% |
| Equity | 10/15 | €33,611 | €31,546 | -€2,065 | -6.1% |
| Contributions | 10/11 | €31,400 | €31,400 | = | 0.0% |
| Capital | 10 | €31,400 | €31,400 | = | 0.0% |
| Issued capital | 100 | €31,400 | €31,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,211 | €146 | -€2,065 | -93.4% |
| Amounts payable | 17/49 | €42,745 | €12,855 | -€29,890 | -69.9% |
| Amounts payable within one year | 42/48 | €26,688 | €12,855 | -€13,834 | -51.8% |
| Financial debts | 43 | €99 | - | -€99 | |
| Credit institutions | 430/8 | €99 | - | -€99 | |
| Trade debts | 44 | €24,176 | €12,855 | -€11,321 | -46.8% |
| Suppliers | 440/4 | €24,176 | €12,855 | -€11,321 | -46.8% |
| Taxes, remuneration and social security | 45 | €705 | - | -€705 | |
| Taxes | 450/3 | €705 | - | -€705 | |
| Other amounts payable | 47/48 | €1,707 | - | -€1,707 | |
| Accrued charges and deferred income | 492/3 | €16,057 | - | -€16,057 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €46,480 | - | -€46,480 | |
| Other operating charges | 640/8 | €1,020 | €3,000 | +€1,980 | +194.2% |
| Gross operating margin | 9900 | €47,128 | -€391 | -€47,519 | |
| Operating profit (loss) | 9901 | -€372 | -€3,391 | -€3,020 | -812.7% |
| Financial income | 75/76B | €17,857 | €1,500 | -€16,357 | -91.6% |
| Recurring financial income | 75 | €17,857 | €1,500 | -€16,357 | -91.6% |
| Financial charges | 65/66B | €520 | €171 | -€348 | -67.1% |
| Recurring financial charges | 65 | €520 | €171 | -€348 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €16,966 | -€2,062 | -€19,029 | |
| Income taxes | 67/77 | €142 | €3 | -€139 | -97.9% |
| Profit (loss) for the period | 9904 | €16,824 | -€2,065 | -€18,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,824 | -€2,065 | -€18,890 |
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 8 October 2026 via checked.be.