WE ARE OPEN BXL: 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.
WE ARE OPEN BXL
Largest movements
- Receivables within one year +€10,516
up €10,516 (+192%), from €5,474 to €15,990
- Financial fixed assets +€10,000
up €10,000 (+526%), from €1,900 to €11,900
- Cash +€1,160
up €1,160 (+11.0%), from €10,556 to €11,716
mainly Net result for the year (+€20,471) and Trade debts (+€797)
- Profit (loss) carried forward +€20,471
up €20,471 (+19.8%), from -€103,275 to -€82,804
- Trade debts +€797
new in 2025: €797
- Tax, wage and social debts +€497
up €497 (+18.3%), from €2,721 to €3,218
- Gross operating margin -€5,879
down €5,879 (-19.9%), from €29,527 to €23,648
- Other operating charges -€412
down €412 (-15.5%), from €2,652 to €2,240
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 | €20,907 | €42,671 | +€21,764 | +104% |
| Fixed assets | 21/28 | €4,877 | €14,965 | +€10,088 | +207% |
| Tangible fixed assets | 22/27 | €2,977 | €3,065 | +€88 | +3.0% |
| Furniture and vehicles | 24 | €266 | €947 | +€680 | +255% |
| Other tangible fixed assets | 26 | €2,710 | €2,118 | -€592 | -21.8% |
| Financial fixed assets | 28 | €1,900 | €11,900 | +€10,000 | +526% |
| Current assets | 29/58 | €16,030 | €27,706 | +€11,676 | +72.8% |
| Amounts receivable within one year | 40/41 | €5,474 | €15,990 | +€10,516 | +192% |
| Trade receivables | 40 | €5,474 | €15,990 | +€10,516 | +192% |
| Cash at bank and in hand | 54/58 | €10,556 | €11,716 | +€1,160 | +11.0% |
| Total equity and liabilities | 10/49 | €20,907 | €42,671 | +€21,764 | +104% |
| Equity | 10/15 | -€5,975 | €14,496 | +€20,471 | |
| Contributions | 10/11 | €97,300 | €97,300 | = | 0.0% |
| Contributions outside capital | 11 | €97,300 | €97,300 | = | 0.0% |
| Other | 1109/19 | €97,300 | €97,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,275 | -€82,804 | +€20,471 | +19.8% |
| Amounts payable | 17/49 | €26,881 | €28,175 | +€1,294 | +4.8% |
| Amounts payable within one year | 42/48 | €26,881 | €28,175 | +€1,294 | +4.8% |
| Trade debts | 44 | - | €797 | +€797 | |
| Suppliers | 440/4 | - | €797 | +€797 | |
| Taxes, remuneration and social security | 45 | €2,721 | €3,218 | +€497 | +18.3% |
| Taxes | 450/3 | €2,721 | €3,218 | +€497 | +18.3% |
| Other amounts payable | 47/48 | €24,160 | €24,160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €787 | -€52 | -6.2% |
| Other operating charges | 640/8 | €2,652 | €2,240 | -€412 | -15.5% |
| Gross operating margin | 9900 | €29,527 | €23,648 | -€5,879 | -19.9% |
| Operating profit (loss) | 9901 | €26,036 | €20,621 | -€5,415 | -20.8% |
| Financial income | 75/76B | €147 | €0 | -€147 | -100.0% |
| Recurring financial income | 75 | €147 | €0 | -€147 | -100.0% |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.1% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €26,063 | €20,471 | -€5,592 | -21.5% |
| Profit (loss) for the period | 9904 | €26,063 | €20,471 | -€5,592 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,063 | €20,471 | -€5,592 | -21.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.