In bexio you need to make opening entries to open accounts. Opening balances need to be documented for the balance sheet. Only by doing so will all accounts be opened completely and correctly for the new year.
As you can see in the table, the opening entries are always posted to the opening balance. Put simply, the opening balance shows the figures (balances) that you start with at the beginning of the year. In other words, the figures you had at the end of the previous year.