Openmind Consult: 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.
Openmind Consult
Largest movements
- Receivables within one year -€89,875
down €89,875 (-88.9%), from €101,048 to €11,173
of which Other amounts receivable: -€89,875
- Cash +€57,421
up €57,421 (+51.8%), from €110,885 to €168,306
mainly Receivables within one year (+€89,875) and Other debts (+€50,000)
- Tangible fixed assets +€3,373
up €3,373 (+109.8%), from €3,071 to €6,444
of which Furniture and vehicles: +€4,733
- Deferred charges and accrued income +€2,462
up €2,462 (+62.5%), from €3,937 to €6,400
- Other debts +€50,000
new in 2025: €50,000
- Reserves -€47,292
down €47,292 (-28.3%), from €167,057 to €119,765
- Tax, wage and social debts -€28,932
down €28,932 (-62.2%), from €46,490 to €17,558
- Gross operating margin -€35,535
down €35,535 (-82.2%), from €43,243 to €7,708
- Taxes -€8,254
down €8,254 (-76.5%), from €10,792 to €2,538
- Financial income -€2,011
down €2,011 (-46.3%), from €4,345 to €2,334
- Depreciation +€1,758
up €1,758 (+174.0%), from €1,010 to €2,768
- Other operating charges +€1,237
up €1,237 (+213.3%), from €580 to €1,817
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 | €218,942 | €192,323 | -€26,619 | -12.2% |
| Fixed assets | 21/28 | €3,071 | €6,444 | +€3,373 | +109.8% |
| Tangible fixed assets | 22/27 | €3,071 | €6,444 | +€3,373 | +109.8% |
| Plant, machinery and equipment | 23 | €3,071 | €1,711 | -€1,360 | -44.3% |
| Furniture and vehicles | 24 | - | €4,733 | +€4,733 | |
| Current assets | 29/58 | €215,871 | €185,879 | -€29,992 | -13.9% |
| Amounts receivable within one year | 40/41 | €101,048 | €11,173 | -€89,875 | -88.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €101,048 | €11,173 | -€89,875 | -88.9% |
| Cash at bank and in hand | 54/58 | €110,885 | €168,306 | +€57,421 | +51.8% |
| Deferred charges and accrued income | 490/1 | €3,937 | €6,400 | +€2,462 | +62.5% |
| Total equity and liabilities | 10/49 | €218,942 | €192,323 | -€26,619 | -12.2% |
| Equity | 10/15 | €172,057 | €124,765 | -€47,292 | -27.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €167,057 | €119,765 | -€47,292 | -28.3% |
| Distributable reserves | 133 | €167,057 | €119,765 | -€47,292 | -28.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,885 | €67,558 | +€20,673 | +44.1% |
| Amounts payable within one year | 42/48 | €46,885 | €67,558 | +€20,673 | +44.1% |
| Trade debts | 44 | €395 | €0 | -€395 | -100.0% |
| Suppliers | 440/4 | €395 | €0 | -€395 | -100.0% |
| Taxes, remuneration and social security | 45 | €46,490 | €17,558 | -€28,932 | -62.2% |
| Taxes | 450/3 | €46,490 | €17,558 | -€28,932 | -62.2% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,010 | €2,768 | +€1,758 | +174.0% |
| Other operating charges | 640/8 | €580 | €1,817 | +€1,237 | +213.3% |
| Gross operating margin | 9900 | €43,243 | €7,708 | -€35,535 | -82.2% |
| Operating profit (loss) | 9901 | €41,653 | €3,123 | -€38,530 | -92.5% |
| Financial income | 75/76B | €4,345 | €2,334 | -€2,011 | -46.3% |
| Recurring financial income | 75 | €4,345 | €2,334 | -€2,011 | -46.3% |
| Financial charges | 65/66B | €131 | €211 | +€80 | +60.8% |
| Recurring financial charges | 65 | €131 | €211 | +€80 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €45,867 | €5,246 | -€40,620 | -88.6% |
| Income taxes | 67/77 | €10,792 | €2,538 | -€8,254 | -76.5% |
| Profit (loss) for the period | 9904 | €35,075 | €2,708 | -€32,366 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,075 | €2,708 | -€32,366 | -92.3% |
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 3 October 2026 via checked.be.