ORACIO: 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.
ORACIO
Largest movements
- Receivables within one year +€311,366
up €311,366 (+203.9%), from €152,684 to €464,050
of which Trade receivables: +€164,260
- Current investments -€140,000
down €140,000 (-50.0%), from €280,000 to €140,000
- Cash -€101,709
down €101,709 (-55.4%), from €183,634 to €81,925
mainly Receivables within one year (-€311,366) and Other debts (-€210,903)
- Profit (loss) carried forward +€311,966
up €311,966 (+139.4%), from €223,843 to €535,809
- Other debts -€210,903
down €210,903 (-100.0%), from €210,903 to €0
- Trade debts -€71,722
down €71,722 (-81.2%), from €88,313 to €16,591
- Tax, wage and social debts +€37,292
up €37,292 (+37.8%), from €98,604 to €135,896
of which Taxes: +€21,240
- Gross operating margin +€410,977
up €410,977 (+97.2%), from €422,920 to €833,897
- Staff costs +€114,845
up €114,845 (+39.4%), from €291,249 to €406,094
- Taxes +€69,836
up €69,836 (+142.0%), from €49,187 to €119,023
- Financial income -€20,467
down €20,467 (-59.8%), from €34,231 to €13,764
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 | €623,663 | €696,424 | +€72,761 | +11.7% |
| Fixed assets | 21/28 | €295 | €1,222 | +€928 | +314.9% |
| Tangible fixed assets | 22/27 | €295 | €1,222 | +€928 | +314.9% |
| Furniture and vehicles | 24 | €295 | €1,222 | +€928 | +314.9% |
| Current assets | 29/58 | €623,368 | €695,201 | +€71,833 | +11.5% |
| Amounts receivable within one year | 40/41 | €152,684 | €464,050 | +€311,366 | +203.9% |
| Trade receivables | 40 | €152,684 | €316,944 | +€164,260 | +107.6% |
| Other amounts receivable | 41 | - | €147,106 | +€147,106 | |
| Current investments | 50/53 | €280,000 | €140,000 | -€140,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €183,634 | €81,925 | -€101,709 | -55.4% |
| Deferred charges and accrued income | 490/1 | €7,050 | €9,226 | +€2,176 | +30.9% |
| Total equity and liabilities | 10/49 | €623,663 | €696,424 | +€72,761 | +11.7% |
| Equity | 10/15 | €225,843 | €537,809 | +€311,966 | +138.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223,843 | €535,809 | +€311,966 | +139.4% |
| Amounts payable | 17/49 | €397,820 | €158,615 | -€239,206 | -60.1% |
| Amounts payable within one year | 42/48 | €397,820 | €152,487 | -€245,333 | -61.7% |
| Trade debts | 44 | €88,313 | €16,591 | -€71,722 | -81.2% |
| Suppliers | 440/4 | €88,313 | €16,591 | -€71,722 | -81.2% |
| Taxes, remuneration and social security | 45 | €98,604 | €135,896 | +€37,292 | +37.8% |
| Taxes | 450/3 | €49,733 | €70,972 | +€21,240 | +42.7% |
| Remuneration and social security | 454/9 | €48,871 | €64,923 | +€16,052 | +32.8% |
| Other amounts payable | 47/48 | €210,903 | €0 | -€210,903 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €6,127 | +€6,127 | |
| Remuneration, social security and pensions | 62 | €291,249 | €406,094 | +€114,845 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €272 | -€12 | -4.3% |
| Other operating charges | 640/8 | €1,206 | €1,301 | +€95 | +7.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €422,920 | €833,897 | +€410,977 | +97.2% |
| Operating profit (loss) | 9901 | €130,180 | €426,230 | +€296,050 | +227.4% |
| Financial income | 75/76B | €34,231 | €13,764 | -€20,467 | -59.8% |
| Recurring financial income | 75 | €34,231 | €13,764 | -€20,467 | -59.8% |
| Financial charges | 65/66B | €3,965 | €9,005 | +€5,041 | +127.1% |
| Recurring financial charges | 65 | €3,965 | €9,005 | +€5,041 | +127.1% |
| Profit (loss) for the period before taxes | 9903 | €160,446 | €430,989 | +€270,543 | +168.6% |
| Income taxes | 67/77 | €49,187 | €119,023 | +€69,836 | +142.0% |
| Profit (loss) for the period | 9904 | €111,260 | €311,966 | +€200,707 | +180.4% |
| Profit (loss) for the period to be appropriated | 9905 | €111,260 | €311,966 | +€200,707 | +180.4% |
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 30 September 2026 via checked.be.