OR Consult: 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 Consult
Largest movements
- Cash -€691,509
down €691,509 (-84.4%), from €818,838 to €127,330
mainly Contributions, distributions and other (-€2.1m) and Advances received (-€116,772)
- Current investments -€503,750
down €503,750 (-50.4%), from €999,251 to €495,501
- Receivables within one year +€48,296
up €48,296 (+2527.8%), from €1,911 to €50,206
of which Trade receivables: +€39,930
- Tangible fixed assets +€26,661
up €26,661 (+745.0%), from €3,578 to €30,240
of which Furniture and vehicles: +€17,140
- Reserves -€1.7m
no longer reported in 2025 (was €1.7m)
of which Distributable reserves: -€1.7m
- Other debts +€661,081
up €661,081 (+186819.9%), from €354 to €661,435
- Advances received -€116,772
no longer reported in 2025 (was €116,772)
- Tax, wage and social debts +€24,707
new in 2025: €24,707
- Turnover +€747,854
new in 2025: €747,854
- Gross operating margin -€287,567
down €287,567 (-37.6%), from €763,846 to €476,279
- Purchases and services +€278,005
new in 2025: €278,005
- Taxes -€77,955
down €77,955 (-38.4%), from €202,972 to €125,017
- Financial income +€12,677
up €12,677 (+117.2%), from €10,817 to €23,494
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 | €1,823,630 | €705,197 | -€1.1m | -61.3% |
| Fixed assets | 21/28 | €3,578 | €30,240 | +€26,661 | +745.0% |
| Tangible fixed assets | 22/27 | €3,578 | €30,240 | +€26,661 | +745.0% |
| Plant, machinery and equipment | 23 | - | €9,521 | +€9,521 | |
| Furniture and vehicles | 24 | €3,578 | €20,718 | +€17,140 | +479.0% |
| Current assets | 29/58 | €1,820,051 | €674,957 | -€1.1m | -62.9% |
| Amounts receivable within one year | 40/41 | €1,911 | €50,206 | +€48,296 | +2527.8% |
| Trade receivables | 40 | - | €39,930 | +€39,930 | |
| Other amounts receivable | 41 | €1,911 | €10,276 | +€8,366 | +437.8% |
| Current investments | 50/53 | €999,251 | €495,501 | -€503,750 | -50.4% |
| Cash at bank and in hand | 54/58 | €818,838 | €127,330 | -€691,509 | -84.4% |
| Deferred charges and accrued income | 490/1 | €51 | €1,921 | +€1,869 | +3633.5% |
| Total equity and liabilities | 10/49 | €1,823,630 | €705,197 | -€1.1m | -61.3% |
| Equity | 10/15 | €1,704,215 | €18,600 | -€1.7m | -98.9% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,691,815 | - | -€1.7m | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,689,955 | - | -€1.7m | |
| Amounts payable | 17/49 | €119,415 | €686,597 | +€567,182 | +475.0% |
| Amounts payable within one year | 42/48 | €119,415 | €686,597 | +€567,182 | +475.0% |
| Trade debts | 44 | €2,289 | €456 | -€1,833 | -80.1% |
| Suppliers | 440/4 | €2,289 | €456 | -€1,833 | -80.1% |
| Advances received on contracts in progress | 46 | €116,772 | - | -€116,772 | |
| Taxes, remuneration and social security | 45 | - | €24,707 | +€24,707 | |
| Taxes | 450/3 | - | €24,707 | +€24,707 | |
| Other amounts payable | 47/48 | €354 | €661,435 | +€661,081 | +186819.9% |
| Turnover | 70 | - | €747,854 | +€747,854 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €278,005 | +€278,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,115 | €2,318 | +€202 | +9.6% |
| Other operating charges | 640/8 | €508 | €1,504 | +€996 | +195.8% |
| Gross operating margin | 9900 | €763,846 | €476,279 | -€287,567 | -37.6% |
| Operating profit (loss) | 9901 | €761,223 | €472,457 | -€288,766 | -37.9% |
| Financial income | 75/76B | €10,817 | €23,494 | +€12,677 | +117.2% |
| Recurring financial income | 75 | €10,817 | €23,494 | +€12,677 | +117.2% |
| Financial charges | 65/66B | €967 | €2,372 | +€1,404 | +145.1% |
| Recurring financial charges | 65 | €967 | €2,372 | +€1,404 | +145.1% |
| Profit (loss) for the period before taxes | 9903 | €771,072 | €493,580 | -€277,492 | -36.0% |
| Income taxes | 67/77 | €202,972 | €125,017 | -€77,955 | -38.4% |
| Profit (loss) for the period | 9904 | €568,100 | €368,563 | -€199,537 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €568,100 | €368,563 | -€199,537 | -35.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.