OORCUSSEN: 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.
OORCUSSEN
Largest movements
- Current investments -€50,000
down €50,000 (-16.7%), from €300,250 to €250,250
- Stocks and contracts +€25,043
up €25,043 (+34.4%), from €72,772 to €97,815
- Receivables within one year -€6,692
down €6,692 (-13.4%), from €49,871 to €43,179
of which Other amounts receivable: -€3,743
- Deferred charges and accrued income -€6,130
down €6,130 (-77.8%), from €7,876 to €1,747
- Other debts -€51,404
down €51,404 (-82.0%), from €62,657 to €11,253
- Reserves +€16,445
up €16,445 (+3.9%), from €423,683 to €440,127
- Gross operating margin -€21,104
down €21,104 (-16.6%), from €127,402 to €106,298
- Taxes -€7,022
down €7,022 (-18.4%), from €38,083 to €31,061
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 | €549,408 | €513,428 | -€35,980 | -6.5% |
| Fixed assets | 21/28 | €5,354 | €6,170 | +€816 | +15.2% |
| Tangible fixed assets | 22/27 | €5,309 | €6,125 | +€816 | +15.4% |
| Other tangible fixed assets | 26 | €5,309 | €6,125 | +€816 | +15.4% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €544,054 | €507,258 | -€36,796 | -6.8% |
| Stocks and contracts in progress | 3 | €72,772 | €97,815 | +€25,043 | +34.4% |
| Stocks | 30/36 | €72,772 | €97,815 | +€25,043 | +34.4% |
| Amounts receivable within one year | 40/41 | €49,871 | €43,179 | -€6,692 | -13.4% |
| Trade receivables | 40 | €30,721 | €27,772 | -€2,949 | -9.6% |
| Other amounts receivable | 41 | €19,150 | €15,406 | -€3,743 | -19.5% |
| Current investments | 50/53 | €300,250 | €250,250 | -€50,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €113,285 | €114,268 | +€983 | +0.9% |
| Deferred charges and accrued income | 490/1 | €7,876 | €1,747 | -€6,130 | -77.8% |
| Total equity and liabilities | 10/49 | €549,408 | €513,428 | -€35,980 | -6.5% |
| Equity | 10/15 | €436,083 | €452,527 | +€16,445 | +3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €423,683 | €440,127 | +€16,445 | +3.9% |
| Distributable reserves | 133 | €423,683 | €440,127 | +€16,445 | +3.9% |
| Amounts payable | 17/49 | €113,325 | €60,901 | -€52,425 | -46.3% |
| Amounts payable within one year | 42/48 | €113,242 | €60,837 | -€52,405 | -46.3% |
| Trade debts | 44 | €13,761 | €13,167 | -€594 | -4.3% |
| Suppliers | 440/4 | €13,761 | €13,167 | -€594 | -4.3% |
| Taxes, remuneration and social security | 45 | €36,824 | €36,417 | -€407 | -1.1% |
| Taxes | 450/3 | €36,824 | €36,417 | -€407 | -1.1% |
| Other amounts payable | 47/48 | €62,657 | €11,253 | -€51,404 | -82.0% |
| Accrued charges and deferred income | 492/3 | €84 | €64 | -€20 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,302 | €1,872 | -€430 | -18.7% |
| Other operating charges | 640/8 | €1,520 | €1,559 | +€40 | +2.6% |
| Gross operating margin | 9900 | €127,402 | €106,298 | -€21,104 | -16.6% |
| Operating profit (loss) | 9901 | €123,581 | €102,867 | -€20,714 | -16.8% |
| Financial income | 75/76B | €7,662 | €6,549 | -€1,113 | -14.5% |
| Recurring financial income | 75 | €7,662 | €6,549 | -€1,113 | -14.5% |
| Financial charges | 65/66B | €195 | €125 | -€70 | -35.9% |
| Recurring financial charges | 65 | €195 | €125 | -€70 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €131,049 | €109,291 | -€21,758 | -16.6% |
| Income taxes | 67/77 | €38,083 | €31,061 | -€7,022 | -18.4% |
| Profit (loss) for the period | 9904 | €92,966 | €78,230 | -€14,736 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,966 | €78,230 | -€14,736 | -15.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.