OPENSYS: 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.
OPENSYS
Largest movements
- Tangible fixed assets +€124,082
up €124,082 (+26.5%), from €469,009 to €593,091
of which Land and buildings: +€124,082
- Cash -€64,589
down €64,589 (-25.9%), from €248,985 to €184,396
mainly Investment in fixed assets (net) (-€144,000) and Tax, wage and social debts (-€2,487)
- Receivables within one year -€13,554
down €13,554 (-29.1%), from €46,616 to €33,062
of which Trade receivables: -€14,400
- Reserves +€48,426
up €48,426 (+13.7%), from €353,826 to €402,252
- Other operating charges +€15,853
up €15,853 (+504%), from €3,147 to €19,000
- Gross operating margin -€7,517
down €7,517 (-6.4%), from €117,974 to €110,457
- Purchases and services +€5,026
up €5,026 (+9.3%), from €54,264 to €59,290
- Taxes +€4,276
up €4,276 (+22.4%), from €19,104 to €23,380
- Depreciation -€2,837
down €2,837 (-12.5%), from €22,755 to €19,918
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 | €764,610 | €810,549 | +€45,939 | +6.0% |
| Fixed assets | 21/28 | €469,009 | €593,091 | +€124,082 | +26.5% |
| Tangible fixed assets | 22/27 | €469,009 | €593,091 | +€124,082 | +26.5% |
| Land and buildings | 22 | €469,009 | €593,091 | +€124,082 | +26.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €295,601 | €217,458 | -€78,143 | -26.4% |
| Amounts receivable within one year | 40/41 | €46,616 | €33,062 | -€13,554 | -29.1% |
| Trade receivables | 40 | €14,400 | - | -€14,400 | |
| Other amounts receivable | 41 | €32,216 | €33,062 | +€846 | +2.6% |
| Cash at bank and in hand | 54/58 | €248,985 | €184,396 | -€64,589 | -25.9% |
| Total equity and liabilities | 10/49 | €764,610 | €810,549 | +€45,939 | +6.0% |
| Equity | 10/15 | €757,258 | €805,684 | +€48,426 | +6.4% |
| Contributions | 10/11 | €12,750 | €12,750 | = | 0.0% |
| Reserves | 13 | €353,826 | €402,252 | +€48,426 | +13.7% |
| Distributable reserves | 133 | €353,826 | €402,252 | +€48,426 | +13.7% |
| Profit (loss) carried forward | 14 | €390,682 | €390,682 | = | 0.0% |
| Amounts payable | 17/49 | €7,352 | €4,865 | -€2,487 | -33.8% |
| Amounts payable within one year | 42/48 | €7,352 | €4,865 | -€2,487 | -33.8% |
| Trade debts | 44 | €23 | €23 | = | 0.0% |
| Suppliers | 440/4 | €23 | €23 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,329 | €4,842 | -€2,487 | -33.9% |
| Taxes | 450/3 | €7,329 | €4,842 | -€2,487 | -33.9% |
| Turnover | 70 | €172,238 | €169,747 | -€2,491 | -1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,264 | €59,290 | +€5,026 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,755 | €19,918 | -€2,837 | -12.5% |
| Other operating charges | 640/8 | €3,147 | €19,000 | +€15,853 | +504% |
| Gross operating margin | 9900 | €117,974 | €110,457 | -€7,517 | -6.4% |
| Operating profit (loss) | 9901 | €92,072 | €71,539 | -€20,533 | -22.3% |
| Financial income | 75/76B | €549 | €432 | -€117 | -21.3% |
| Recurring financial income | 75 | €549 | €432 | -€117 | -21.3% |
| Financial charges | 65/66B | €226 | €165 | -€61 | -27.0% |
| Recurring financial charges | 65 | €226 | €165 | -€61 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €92,395 | €71,806 | -€20,589 | -22.3% |
| Income taxes | 67/77 | €19,104 | €23,380 | +€4,276 | +22.4% |
| Profit (loss) for the period | 9904 | €73,291 | €48,426 | -€24,865 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,291 | €48,426 | -€24,865 | -33.9% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.