OR&CO: 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.
OR&CO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Staff costs -€4,169
no longer reported in 2025 (was €4,169)
- Gross operating margin +€3,086
no longer reported in 2025 (was -€3,086)
- Financial charges -€326
no longer reported in 2025 (was €326)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€5,581 | -€5,581 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,581 | -€7,581 | = | 0.0% |
| Amounts payable | 17/49 | €5,581 | €5,581 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,581 | €5,581 | = | 0.0% |
| Financial debts | 43 | €3,340 | €3,340 | = | 0.0% |
| Other loans | 439 | €3,340 | €3,340 | = | 0.0% |
| Other amounts payable | 47/48 | €2,240 | €2,240 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,169 | - | -€4,169 | |
| Gross operating margin | 9900 | -€3,086 | - | +€3,086 | |
| Operating profit (loss) | 9901 | -€7,255 | - | +€7,255 | |
| Financial charges | 65/66B | €326 | - | -€326 | |
| Recurring financial charges | 65 | €326 | - | -€326 | |
| Profit (loss) for the period before taxes | 9903 | -€7,581 | - | +€7,581 | |
| Profit (loss) for the period | 9904 | -€7,581 | - | +€7,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,581 | - | +€7,581 |
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 30 September 2026 via checked.be.