OORHA: what changed
Two fiscal 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.
OORHA
Largest movements
- Cash +€32,000
up €32,000 (+50.8%), from €62,997 to €94,997
mainly Net result for the year (+€24,044) and Receivables within one year (+€14,340)
- Receivables within one year -€14,340
down €14,340 (-97.7%), from €14,681 to €341
of which Trade receivables: -€14,681
- Tangible fixed assets -€12,253
down €12,253 (-25.8%), from €47,490 to €35,237
- Debts after one year -€13,700
down €13,700 (-53.4%), from €25,634 to €11,934
- Profit (loss) carried forward +€12,044
new in 2025: €12,044
- Reserves +€12,000
up €12,000 (+21.6%), from €55,509 to €67,509
- Other debts -€3,783
no longer reported in 2025 (was €3,783)
- Tax, wage and social debts -€1,465
down €1,465 (-6.1%), from €24,190 to €22,725
- Gross operating margin -€3,475
down €3,475 (-6.8%), from €51,254 to €47,779
- Taxes -€1,012
down €1,012 (-9.2%), from €10,999 to €9,987
- Financial charges -€952
down €952 (-41.4%), from €2,302 to €1,350
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.
Cash bridge derived
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 | €125,168 | €130,575 | +€5,407 | +4.3% |
| Fixed assets | 21/28 | €47,490 | €35,237 | -€12,253 | -25.8% |
| Tangible fixed assets | 22/27 | €47,490 | €35,237 | -€12,253 | -25.8% |
| Furniture and vehicles | 24 | €47,490 | €35,237 | -€12,253 | -25.8% |
| Current assets | 29/58 | €77,678 | €95,338 | +€17,660 | +22.7% |
| Amounts receivable within one year | 40/41 | €14,681 | €341 | -€14,340 | -97.7% |
| Trade receivables | 40 | €14,681 | - | -€14,681 | |
| Other amounts receivable | 41 | - | €341 | +€341 | |
| Cash at bank and in hand | 54/58 | €62,997 | €94,997 | +€32,000 | +50.8% |
| Total equity and liabilities | 10/49 | €125,168 | €130,575 | +€5,407 | +4.3% |
| Equity | 10/15 | €58,509 | €82,553 | +€24,044 | +41.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,509 | €67,509 | +€12,000 | +21.6% |
| Distributable reserves | 133 | €55,509 | €67,509 | +€12,000 | +21.6% |
| Profit (loss) carried forward | 14 | - | €12,044 | +€12,044 | |
| Amounts payable | 17/49 | €66,659 | €48,022 | -€18,637 | -28.0% |
| Amounts payable after more than one year | 17 | €25,634 | €11,934 | -€13,700 | -53.4% |
| Financial debts | 170/4 | €25,634 | €11,934 | -€13,700 | -53.4% |
| Amounts payable within one year | 42/48 | €41,025 | €36,087 | -€4,938 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €13,052 | €13,362 | +€310 | +2.4% |
| Taxes, remuneration and social security | 45 | €24,190 | €22,725 | -€1,465 | -6.1% |
| Taxes | 450/3 | €24,190 | €22,725 | -€1,465 | -6.1% |
| Other amounts payable | 47/48 | €3,783 | - | -€3,783 | |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,253 | €12,253 | = | 0.0% |
| Other operating charges | 640/8 | - | €503 | +€503 | |
| Gross operating margin | 9900 | €51,254 | €47,779 | -€3,475 | -6.8% |
| Operating profit (loss) | 9901 | €39,001 | €35,023 | -€3,978 | -10.2% |
| Financial income | 75/76B | €323 | €358 | +€35 | +10.8% |
| Recurring financial income | 75 | €323 | €358 | +€35 | +10.8% |
| Financial charges | 65/66B | €2,302 | €1,350 | -€952 | -41.4% |
| Recurring financial charges | 65 | €2,302 | €1,350 | -€952 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €37,022 | €34,031 | -€2,991 | -8.1% |
| Income taxes | 67/77 | €10,999 | €9,987 | -€1,012 | -9.2% |
| Profit (loss) for the period | 9904 | €26,023 | €24,044 | -€1,979 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,023 | €24,044 | -€1,979 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.