OR - LY TRADING: what changed
What changed
OR - LY TRADING
NACE 46.480, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€102,187
2024 · €302,511-€200,324
Equity
€2.1m
2024 · €2.0m+€102,187
Cash
€839,894
2024 · €756,842+€83,052
Balance sheet total
€2.2m
2024 · €2.1m+€79,596
Largest movements
Assets
- Cash +€83,052
up €83,052 (+11.0%), from €756,842 to €839,894
mainly Net result for the year (+€102,187) and Depreciation (+€39,167)
- Tangible fixed assets -€34,699
down €34,699 (-5.9%), from €587,199 to €552,500
of which Land and buildings: -€26,443
- Stocks and contracts +€31,722
up €31,722 (+5.2%), from €614,306 to €646,027
Equity and liabilities
- Reserves +€100,000
up €100,000 (+64.0%), from €156,200 to €256,200
of which Distributable reserves: +€100,000
- Debts after one year -€23,507
down €23,507 (-38.8%), from €60,565 to €37,058
of which Financial debts: -€23,507
Income statement
- Financial income -€194,999
down €194,999 (-89.9%), from €217,000 to €22,001
of which Financial income: -€129,307
- Depreciation -€8,396
down €8,396 (-17.7%), from €47,563 to €39,167
- Gross operating margin -€7,818
down €7,818 (-4.2%), from €186,241 to €178,422
- Taxes +€4,889
up €4,889 (+12.7%), from €38,605 to €43,494
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€302,511
Gross operating margin
-€7,818
Depreciation
+€8,396
Other operating charges
-€773
Other operating items
+€87
Financial income
-€194,999
Financial charges
-€328
Taxes
-€4,889
Result 2025
€102,187
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€116,627
Investment
-€4,469
Financing
-€29,106
Cash 2024
€756,842
From operations (derived)
+€116,627
Net result for the year
+€102,187
Depreciation
+€39,167
Stocks and contracts
-€31,722
Receivables within one year
+€479
Trade debts
-€1,071
Tax, wage and social debts
+€4,660
Other debts
+€2,927
Investment (derived)
-€4,469
Investment in fixed assets (net)
-€4,469
Financing
-€29,106
Debts after one year
-€23,507
Current portion of long-term debt
-€5,599
Cash 2025
€839,894
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,106,702 | €2,186,298 | +€79,596 | +3.8% |
| Fixed assets | 21/28 | €587,249 | €552,550 | -€34,699 | -5.9% |
| Tangible fixed assets | 22/27 | €587,199 | €552,500 | -€34,699 | -5.9% |
| Land and buildings | 22 | €555,798 | €529,355 | -€26,443 | -4.8% |
| Furniture and vehicles | 24 | €31,401 | €23,146 | -€8,255 | -26.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,519,454 | €1,633,748 | +€114,295 | +7.5% |
| Stocks and contracts in progress | 3 | €614,306 | €646,027 | +€31,722 | +5.2% |
| Stocks | 30/36 | €614,306 | €646,027 | +€31,722 | +5.2% |
| Amounts receivable within one year | 40/41 | €148,306 | €147,827 | -€479 | -0.3% |
| Trade receivables | 40 | €148,275 | €147,791 | -€484 | -0.3% |
| Other amounts receivable | 41 | €31 | €36 | +€5 | +15.7% |
| Cash at bank and in hand | 54/58 | €756,842 | €839,894 | +€83,052 | +11.0% |
| Total equity and liabilities | 10/49 | €2,106,702 | €2,186,298 | +€79,596 | +3.8% |
| Equity | 10/15 | €1,987,256 | €2,089,443 | +€102,187 | +5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €156,200 | €256,200 | +€100,000 | +64.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Profit (loss) carried forward | 14 | €1,769,056 | €1,771,243 | +€2,187 | +0.1% |
| Amounts payable | 17/49 | €119,446 | €96,855 | -€22,591 | -18.9% |
| Amounts payable after more than one year | 17 | €60,565 | €37,058 | -€23,507 | -38.8% |
| Financial debts | 170/4 | €59,301 | €35,794 | -€23,507 | -39.6% |
| Other amounts payable | 178/9 | €1,264 | €1,264 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,882 | €59,797 | +€916 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €31,114 | €25,514 | -€5,599 | -18.0% |
| Trade debts | 44 | €5,810 | €4,738 | -€1,071 | -18.4% |
| Suppliers | 440/4 | €5,810 | €4,738 | -€1,071 | -18.4% |
| Taxes, remuneration and social security | 45 | €15,621 | €20,281 | +€4,660 | +29.8% |
| Taxes | 450/3 | €15,621 | €20,281 | +€4,660 | +29.8% |
| Other amounts payable | 47/48 | €6,337 | €9,263 | +€2,927 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,563 | €39,167 | -€8,396 | -17.7% |
| Other operating charges | 640/8 | €7,193 | €7,965 | +€773 | +10.7% |
| Non-recurring operating charges | 66A | €87 | - | -€87 | |
| Gross operating margin | 9900 | €186,241 | €178,422 | -€7,818 | -4.2% |
| Operating profit (loss) | 9901 | €131,398 | €131,290 | -€108 | -0.1% |
| Financial income | 75/76B | €217,000 | €22,001 | -€194,999 | -89.9% |
| Recurring financial income | 75 | €151,307 | €22,001 | -€129,307 | -85.5% |
| Non-recurring financial income | 76B | €65,692 | - | -€65,692 | |
| Financial charges | 65/66B | €7,281 | €7,609 | +€328 | +4.5% |
| Recurring financial charges | 65 | €7,281 | €7,609 | +€328 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €341,116 | €145,681 | -€195,435 | -57.3% |
| Income taxes | 67/77 | €38,605 | €43,494 | +€4,889 | +12.7% |
| Profit (loss) for the period | 9904 | €302,511 | €102,187 | -€200,324 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €302,511 | €102,187 | -€200,324 | -66.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.