ORAINVEST: what changed
Two financial 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.
ORAINVEST
Largest movements
- Receivables within one year +€25,913
up €25,913 (+746%), from €3,475 to €29,388
of which Trade receivables: +€23,658
- Intangible fixed assets -€9,900
down €9,900 (-24.6%), from €40,188 to €30,288
- Tangible fixed assets -€6,205
down €6,205 (-45.5%), from €13,630 to €7,425
of which Furniture and vehicles: -€5,271
- Other debts +€13,000
new in 2025: €13,000
- Trade debts -€10,396
down €10,396 (-30.8%), from €33,702 to €23,306
- Profit (loss) carried forward +€8,092
up €8,092 (+66.4%), from €12,189 to €20,281
- Tax, wage and social debts -€1,021
down €1,021 (-23.9%), from €4,272 to €3,251
- Gross operating margin -€42,682
down €42,682 (-60.9%), from €70,124 to €27,442
- Other operating charges -€16,404
down €16,404 (-96.7%), from €16,955 to €551
- Staff costs -€2,733
no longer reported in 2025 (was €2,733)
- Financial charges -€862
down €862 (-64.2%), from €1,342 to €480
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.
Derived cash bridge
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 | €60,164 | €69,839 | +€9,675 | +16.1% |
| Fixed assets | 21/28 | €53,818 | €37,713 | -€16,105 | -29.9% |
| Intangible fixed assets | 21 | €40,188 | €30,288 | -€9,900 | -24.6% |
| Tangible fixed assets | 22/27 | €13,630 | €7,425 | -€6,205 | -45.5% |
| Plant, machinery and equipment | 23 | €1,715 | €1,234 | -€480 | -28.0% |
| Furniture and vehicles | 24 | €8,022 | €2,751 | -€5,271 | -65.7% |
| Other tangible fixed assets | 26 | €3,893 | €3,439 | -€454 | -11.7% |
| Current assets | 29/58 | €6,345 | €32,125 | +€25,780 | +406% |
| Amounts receivable within one year | 40/41 | €3,475 | €29,388 | +€25,913 | +746% |
| Trade receivables | 40 | - | €23,658 | +€23,658 | |
| Other amounts receivable | 41 | €3,475 | €5,730 | +€2,255 | +64.9% |
| Cash at bank and in hand | 54/58 | €1,881 | €1,576 | -€306 | -16.3% |
| Deferred charges and accrued income | 490/1 | €989 | €1,162 | +€173 | +17.5% |
| Total equity and liabilities | 10/49 | €60,164 | €69,839 | +€9,675 | +16.1% |
| Equity | 10/15 | €22,189 | €30,281 | +€8,092 | +36.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,189 | €20,281 | +€8,092 | +66.4% |
| Amounts payable | 17/49 | €37,974 | €39,557 | +€1,583 | +4.2% |
| Amounts payable within one year | 42/48 | €37,974 | €39,557 | +€1,583 | +4.2% |
| Trade debts | 44 | €33,702 | €23,306 | -€10,396 | -30.8% |
| Suppliers | 440/4 | €33,702 | €23,306 | -€10,396 | -30.8% |
| Taxes, remuneration and social security | 45 | €4,272 | €3,251 | -€1,021 | -23.9% |
| Taxes | 450/3 | €4,272 | €3,251 | -€1,021 | -23.9% |
| Other amounts payable | 47/48 | - | €13,000 | +€13,000 | |
| Remuneration, social security and pensions | 62 | €2,733 | - | -€2,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,017 | €16,105 | +€88 | +0.5% |
| Other operating charges | 640/8 | €16,955 | €551 | -€16,404 | -96.7% |
| Gross operating margin | 9900 | €70,124 | €27,442 | -€42,682 | -60.9% |
| Operating profit (loss) | 9901 | €34,419 | €10,785 | -€23,634 | -68.7% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €1,342 | €480 | -€862 | -64.2% |
| Recurring financial charges | 65 | €1,342 | €480 | -€862 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €33,116 | €10,305 | -€22,810 | -68.9% |
| Income taxes | 67/77 | €2,762 | €2,213 | -€549 | -19.9% |
| Profit (loss) for the period | 9904 | €30,353 | €8,092 | -€22,261 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,353 | €8,092 | -€22,261 | -73.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.