OPENSKILLS: 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.
OPENSKILLS
Largest movements
- Receivables within one year +€15,151
up €15,151 (+26.7%), from €56,821 to €71,972
of which Trade receivables: +€10,413
- Cash -€11,252
down €11,252 (-78.7%), from €14,303 to €3,050
mainly Receivables within one year (-€15,151) and Contributions, distributions and other (-€15,000)
- Tangible fixed assets +€8,560
up €8,560 (+275.2%), from €3,110 to €11,670
of which Furniture and vehicles: +€6,537
- Current investments -€3,633
down €3,633 (-16.3%), from €22,222 to €18,589
- Reserves +€9,450
up €9,450 (+13.7%), from €68,814 to €78,264
- Other debts +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Tax, wage and social debts -€3,596
down €3,596 (-42.7%), from €8,417 to €4,821
- Trade debts -€2,518
down €2,518 (-49.4%), from €5,099 to €2,581
- Taxes -€1,597
down €1,597 (-14.0%), from €11,430 to €9,833
- Gross operating margin -€1,123
down €1,123 (-2.7%), from €42,094 to €40,971
- Depreciation +€1,031
up €1,031 (+77.8%), from €1,326 to €2,357
- Other operating charges +€635
up €635 (+77.2%), from €821 to €1,456
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 | €100,529 | €108,866 | +€8,336 | +8.3% |
| Fixed assets | 21/28 | €5,510 | €14,070 | +€8,560 | +155.4% |
| Tangible fixed assets | 22/27 | €3,110 | €11,670 | +€8,560 | +275.2% |
| Furniture and vehicles | 24 | €3,110 | €9,647 | +€6,537 | +210.2% |
| Other tangible fixed assets | 26 | - | €2,022 | +€2,022 | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €95,019 | €94,796 | -€223 | -0.2% |
| Amounts receivable within one year | 40/41 | €56,821 | €71,972 | +€15,151 | +26.7% |
| Trade receivables | 40 | €15,601 | €26,014 | +€10,413 | +66.7% |
| Other amounts receivable | 41 | €41,220 | €45,958 | +€4,739 | +11.5% |
| Current investments | 50/53 | €22,222 | €18,589 | -€3,633 | -16.3% |
| Cash at bank and in hand | 54/58 | €14,303 | €3,050 | -€11,252 | -78.7% |
| Deferred charges and accrued income | 490/1 | €1,673 | €1,184 | -€489 | -29.2% |
| Total equity and liabilities | 10/49 | €100,529 | €108,866 | +€8,336 | +8.3% |
| Equity | 10/15 | €77,014 | €86,464 | +€9,450 | +12.3% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €68,814 | €78,264 | +€9,450 | +13.7% |
| Distributable reserves | 133 | €68,814 | €78,264 | +€9,450 | +13.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,516 | €22,402 | -€1,114 | -4.7% |
| Amounts payable within one year | 42/48 | €23,516 | €22,402 | -€1,114 | -4.7% |
| Trade debts | 44 | €5,099 | €2,581 | -€2,518 | -49.4% |
| Suppliers | 440/4 | €5,099 | €2,581 | -€2,518 | -49.4% |
| Taxes, remuneration and social security | 45 | €8,417 | €4,821 | -€3,596 | -42.7% |
| Taxes | 450/3 | €8,417 | €4,821 | -€3,596 | -42.7% |
| Other amounts payable | 47/48 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €2,357 | +€1,031 | +77.8% |
| Other operating charges | 640/8 | €821 | €1,456 | +€635 | +77.2% |
| Non-recurring operating charges | 66A | - | €3,751 | +€3,751 | |
| Gross operating margin | 9900 | €42,094 | €40,971 | -€1,123 | -2.7% |
| Operating profit (loss) | 9901 | €39,947 | €33,407 | -€6,540 | -16.4% |
| Financial income | 75/76B | €1,422 | €1,540 | +€118 | +8.3% |
| Recurring financial income | 75 | €1,422 | €1,540 | +€118 | +8.3% |
| Financial charges | 65/66B | €745 | €664 | -€82 | -10.9% |
| Recurring financial charges | 65 | €745 | €664 | -€82 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €40,623 | €34,283 | -€6,340 | -15.6% |
| Income taxes | 67/77 | €11,430 | €9,833 | -€1,597 | -14.0% |
| Profit (loss) for the period | 9904 | €29,193 | €24,450 | -€4,743 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,193 | €24,450 | -€4,743 | -16.2% |
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.