OpenMind-Système: 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.
OpenMind-Système
Largest movements
- Intangible fixed assets -€53,000
down €53,000 (-32.5%), from €163,304 to €110,304
- Receivables within one year +€3,552
up €3,552 (+3,698%), from €96 to €3,648
of which Trade receivables: +€3,500
- Profit (loss) carried forward -€63,377
down €63,377, from €3,174 to -€60,204
- Other debts +€7,663
up €7,663 (+5.6%), from €136,128 to €143,791
- Trade debts +€4,460
up €4,460 (+12,236%), from €36 to €4,497
- Gross operating margin -€65,122
down €65,122 (-84.1%), from €77,433 to €12,311
- Staff costs +€5,932
up €5,932 (+35.6%), from €16,655 to €22,587
- Depreciation -€4,000
down €4,000 (-7.0%), from €57,000 to €53,000
- Taxes -€940
no longer reported in 2025 (was €940)
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 | €163,657 | €113,971 | -€49,686 | -30.4% |
| Fixed assets | 21/28 | €163,304 | €110,304 | -€53,000 | -32.5% |
| Intangible fixed assets | 21 | €163,304 | €110,304 | -€53,000 | -32.5% |
| Current assets | 29/58 | €353 | €3,667 | +€3,314 | +939% |
| Amounts receivable within one year | 40/41 | €96 | €3,648 | +€3,552 | +3,698% |
| Trade receivables | 40 | - | €3,500 | +€3,500 | |
| Other amounts receivable | 41 | €96 | €148 | +€52 | +54.4% |
| Cash at bank and in hand | 54/58 | €257 | €19 | -€238 | -92.6% |
| Total equity and liabilities | 10/49 | €163,657 | €113,971 | -€49,686 | -30.4% |
| Equity | 10/15 | €21,774 | -€41,604 | -€63,377 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,174 | -€60,204 | -€63,377 | |
| Amounts payable | 17/49 | €141,883 | €155,575 | +€13,692 | +9.7% |
| Amounts payable within one year | 42/48 | €141,883 | €155,575 | +€13,692 | +9.7% |
| Trade debts | 44 | €36 | €4,497 | +€4,460 | +12,236% |
| Suppliers | 440/4 | €36 | €4,497 | +€4,460 | +12,236% |
| Taxes, remuneration and social security | 45 | €5,719 | €7,288 | +€1,569 | +27.4% |
| Taxes | 450/3 | €1,540 | €1,111 | -€430 | -27.9% |
| Remuneration and social security | 454/9 | €4,178 | €6,177 | +€1,999 | +47.8% |
| Other amounts payable | 47/48 | €136,128 | €143,791 | +€7,663 | +5.6% |
| Non-recurring operating income | 76A | €6,800 | - | -€6,800 | |
| Remuneration, social security and pensions | 62 | €16,655 | €22,587 | +€5,932 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,000 | €53,000 | -€4,000 | -7.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €77,433 | €12,311 | -€65,122 | -84.1% |
| Operating profit (loss) | 9901 | €3,391 | -€63,275 | -€66,666 | |
| Financial charges | 65/66B | €192 | €102 | -€90 | -47.0% |
| Recurring financial charges | 65 | €192 | €102 | -€90 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €3,199 | -€63,377 | -€66,576 | |
| Income taxes | 67/77 | €940 | - | -€940 | |
| Profit (loss) for the period | 9904 | €2,259 | -€63,377 | -€65,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,259 | -€63,377 | -€65,636 |
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 24 October 2026 via checked.be.