OPENFUN: 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.
OPENFUN
Largest movements
- Stocks and contracts +€22,500
new in 2023: €22,500
- Tangible fixed assets +€10,931
up €10,931 (+27.3%), from €39,989 to €50,920
of which Plant, machinery and equipment: +€16,552
- Cash -€4,570
no longer reported in 2023 (was €4,570)
mainly Investment in fixed assets (net) (-€22,668) and Stocks and contracts (-€22,500)
- Receivables within one year +€2,625
up €2,625 (+27.9%), from €9,422 to €12,047
of which Other amounts receivable: +€5,299
- Other debts +€33,769
up €33,769 (+155.6%), from €21,705 to €55,474
- Profit (loss) carried forward -€3,306
down €3,306 (-45.1%), from -€7,325 to -€10,631
- Short-term financial debts +€2,613
new in 2023: €2,613
- Current portion of long-term debt -€1,419
down €1,419 (-26.3%), from €5,399 to €3,980
- Gross operating margin -€3,202
down €3,202 (-21.6%), from €14,849 to €11,647
- Taxes +€1,776
up €1,776, from -€1,172 to €604
- Depreciation +€1,507
up €1,507 (+14.7%), from €10,230 to €11,737
- Financial charges +€1,002
up €1,002 (+81.4%), from €1,231 to €2,233
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,981 | €85,467 | +€31,486 | +58.3% |
| Fixed assets | 21/28 | €39,989 | €50,920 | +€10,931 | +27.3% |
| Tangible fixed assets | 22/27 | €39,989 | €50,920 | +€10,931 | +27.3% |
| Plant, machinery and equipment | 23 | €32,494 | €49,046 | +€16,552 | +50.9% |
| Furniture and vehicles | 24 | €7,495 | €1,874 | -€5,621 | -75.0% |
| Current assets | 29/58 | €13,992 | €34,547 | +€20,555 | +146.9% |
| Stocks and contracts in progress | 3 | - | €22,500 | +€22,500 | |
| Stocks | 30/36 | - | €22,500 | +€22,500 | |
| Amounts receivable within one year | 40/41 | €9,422 | €12,047 | +€2,625 | +27.9% |
| Trade receivables | 40 | €9,422 | €6,748 | -€2,674 | -28.4% |
| Other amounts receivable | 41 | - | €5,299 | +€5,299 | |
| Cash at bank and in hand | 54/58 | €4,570 | - | -€4,570 | |
| Total equity and liabilities | 10/49 | €53,981 | €85,467 | +€31,486 | +58.3% |
| Equity | 10/15 | €11,275 | €7,969 | -€3,306 | -29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€7,325 | -€10,631 | -€3,306 | -45.1% |
| Amounts payable | 17/49 | €42,706 | €77,498 | +€34,792 | +81.5% |
| Amounts payable after more than one year | 17 | €13,599 | €14,384 | +€785 | +5.8% |
| Financial debts | 170/4 | €13,599 | €14,384 | +€785 | +5.8% |
| Amounts payable within one year | 42/48 | €29,107 | €63,114 | +€34,007 | +116.8% |
| Current portion of amounts payable after more than one year | 42 | €5,399 | €3,980 | -€1,419 | -26.3% |
| Financial debts | 43 | - | €2,613 | +€2,613 | |
| Credit institutions | 430/8 | - | €2,613 | +€2,613 | |
| Trade debts | 44 | €1,546 | €1,047 | -€499 | -32.3% |
| Suppliers | 440/4 | €1,546 | €1,047 | -€499 | -32.3% |
| Taxes, remuneration and social security | 45 | €457 | - | -€457 | |
| Taxes | 450/3 | €457 | - | -€457 | |
| Other amounts payable | 47/48 | €21,705 | €55,474 | +€33,769 | +155.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,230 | €11,737 | +€1,507 | +14.7% |
| Other operating charges | 640/8 | €481 | €530 | +€49 | +10.2% |
| Gross operating margin | 9900 | €14,849 | €11,647 | -€3,202 | -21.6% |
| Operating profit (loss) | 9901 | €4,138 | -€620 | -€4,758 | |
| Financial income | 75/76B | €21 | €151 | +€130 | +619.0% |
| Recurring financial income | 75 | €21 | €151 | +€130 | +619.0% |
| Financial charges | 65/66B | €1,231 | €2,233 | +€1,002 | +81.4% |
| Recurring financial charges | 65 | €1,231 | €2,233 | +€1,002 | +81.4% |
| Profit (loss) for the period before taxes | 9903 | €2,928 | -€2,702 | -€5,630 | |
| Income taxes | 67/77 | -€1,172 | €604 | +€1,776 | |
| Profit (loss) for the period | 9904 | €4,100 | -€3,306 | -€7,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,100 | -€3,306 | -€7,406 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.