DRIS-ORL: 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.
DRIS-ORL
Largest movements
- Cash +€125,021
up €125,021 (+1,012%), from €12,358 to €137,379
mainly Debts after one year (+€68,474) and Deferred charges and accrued income (+€57,389)
- Deferred charges and accrued income -€57,389
down €57,389 (-52.8%), from €108,744 to €51,356
- Intangible fixed assets +€39,646
new in 2025: €39,646
- Tangible fixed assets -€33,284
down €33,284 (-5.2%), from €636,037 to €602,753
of which Land and buildings: -€16,762
- Debts after one year +€68,474
new in 2025: €68,474
- Other debts -€54,622
down €54,622 (-8.6%), from €632,875 to €578,252
- Current portion of long-term debt +€42,072
new in 2025: €42,072
- Profit (loss) carried forward +€13,372
up €13,372 (+19.9%), from €67,363 to €80,735
- Other operating charges -€70,672
down €70,672 (-94.6%), from €74,702 to €4,030
- Gross operating margin -€68,081
down €68,081 (-38.0%), from €179,192 to €111,112
- Purchases and services +€39,575
up €39,575 (+25.5%), from €155,301 to €194,876
- Turnover -€38,204
down €38,204 (-11.5%), from €332,635 to €294,431
- Depreciation +€32,132
up €32,132 (+178%), from €18,019 to €50,151
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 | €757,140 | €831,135 | +€73,995 | +9.8% |
| Fixed assets | 21/28 | €636,037 | €642,399 | +€6,362 | +1.0% |
| Intangible fixed assets | 21 | - | €39,646 | +€39,646 | |
| Tangible fixed assets | 22/27 | €636,037 | €602,753 | -€33,284 | -5.2% |
| Land and buildings | 22 | €572,119 | €555,356 | -€16,762 | -2.9% |
| Furniture and vehicles | 24 | €63,919 | €47,396 | -€16,522 | -25.8% |
| Current assets | 29/58 | €121,103 | €188,735 | +€67,633 | +55.8% |
| Cash at bank and in hand | 54/58 | €12,358 | €137,379 | +€125,021 | +1,012% |
| Deferred charges and accrued income | 490/1 | €108,744 | €51,356 | -€57,389 | -52.8% |
| Total equity and liabilities | 10/49 | €757,140 | €831,135 | +€73,995 | +9.8% |
| Equity | 10/15 | €69,363 | €82,735 | +€13,372 | +19.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,363 | €80,735 | +€13,372 | +19.9% |
| Amounts payable | 17/49 | €687,777 | €748,400 | +€60,623 | +8.8% |
| Amounts payable after more than one year | 17 | - | €68,474 | +€68,474 | |
| Financial debts | 170/4 | - | €68,474 | +€68,474 | |
| Amounts payable within one year | 42/48 | €687,777 | €679,926 | -€7,851 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | - | €42,072 | +€42,072 | |
| Trade debts | 44 | €27,974 | €31,353 | +€3,379 | +12.1% |
| Suppliers | 440/4 | €27,974 | €31,353 | +€3,379 | +12.1% |
| Taxes, remuneration and social security | 45 | €26,928 | €28,249 | +€1,320 | +4.9% |
| Taxes | 450/3 | €26,928 | €25,800 | -€1,128 | -4.2% |
| Remuneration and social security | 454/9 | - | €2,449 | +€2,449 | |
| Other amounts payable | 47/48 | €632,875 | €578,252 | -€54,622 | -8.6% |
| Turnover | 70 | €332,635 | €294,431 | -€38,204 | -11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €155,301 | €194,876 | +€39,575 | +25.5% |
| Remuneration, social security and pensions | 62 | - | €15,762 | +€15,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,019 | €50,151 | +€32,132 | +178% |
| Other operating charges | 640/8 | €74,702 | €4,030 | -€70,672 | -94.6% |
| Gross operating margin | 9900 | €179,192 | €111,112 | -€68,081 | -38.0% |
| Operating profit (loss) | 9901 | €86,471 | €41,169 | -€45,302 | -52.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €430 | €2,797 | +€2,367 | +550% |
| Recurring financial charges | 65 | €430 | €2,797 | +€2,367 | +550% |
| Profit (loss) for the period before taxes | 9903 | €86,041 | €38,372 | -€47,669 | -55.4% |
| Income taxes | 67/77 | €18,678 | €25,000 | +€6,322 | +33.8% |
| Profit (loss) for the period | 9904 | €67,363 | €13,372 | -€53,991 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,363 | €13,372 | -€53,991 | -80.1% |
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 24 October 2026 via checked.be.