ORAKLES: 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.
ORAKLES
Largest movements
- Receivables within one year -€12,867
down €12,867 (-43.8%), from €29,367 to €16,499
of which Trade receivables: -€15,602
- Cash -€2,257
down €2,257 (-4.6%), from €49,133 to €46,875
mainly Tax, wage and social debts (-€16,009) and Investment in fixed assets (net) (-€1,485)
- Tangible fixed assets +€1,317
new in 2025: €1,317
- Tax, wage and social debts -€16,009
down €16,009 (-75.2%), from €21,279 to €5,269
of which Remuneration and social security: -€10,800
- Reserves +€2,886
up €2,886 (+7.6%), from €37,902 to €40,788
- Gross operating margin -€39,449
down €39,449 (-86.6%), from €45,547 to €6,098
- Taxes -€7,995
down €7,995 (-77.9%), from €10,266 to €2,271
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 | €78,499 | €64,691 | -€13,808 | -17.6% |
| Fixed assets | 21/28 | - | €1,317 | +€1,317 | |
| Tangible fixed assets | 22/27 | - | €1,317 | +€1,317 | |
| Furniture and vehicles | 24 | - | €1,317 | +€1,317 | |
| Current assets | 29/58 | €78,499 | €63,375 | -€15,125 | -19.3% |
| Amounts receivable within one year | 40/41 | €29,367 | €16,499 | -€12,867 | -43.8% |
| Trade receivables | 40 | €29,367 | €13,764 | -€15,602 | -53.1% |
| Other amounts receivable | 41 | - | €2,735 | +€2,735 | |
| Cash at bank and in hand | 54/58 | €49,133 | €46,875 | -€2,257 | -4.6% |
| Total equity and liabilities | 10/49 | €78,499 | €64,691 | -€13,808 | -17.6% |
| Equity | 10/15 | €40,902 | €43,788 | +€2,886 | +7.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,902 | €40,788 | +€2,886 | +7.6% |
| Distributable reserves | 133 | €37,902 | €40,788 | +€2,886 | +7.6% |
| Amounts payable | 17/49 | €37,598 | €20,904 | -€16,694 | -44.4% |
| Amounts payable within one year | 42/48 | €37,598 | €20,904 | -€16,694 | -44.4% |
| Trade debts | 44 | €3,690 | €3,098 | -€592 | -16.0% |
| Suppliers | 440/4 | €3,690 | €3,098 | -€592 | -16.0% |
| Taxes, remuneration and social security | 45 | €21,279 | €5,269 | -€16,009 | -75.2% |
| Taxes | 450/3 | €10,479 | €5,269 | -€5,209 | -49.7% |
| Remuneration and social security | 454/9 | €10,800 | - | -€10,800 | |
| Other amounts payable | 47/48 | €12,629 | €12,537 | -€93 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €168 | +€168 | |
| Other operating charges | 640/8 | €396 | €448 | +€52 | +13.1% |
| Gross operating margin | 9900 | €45,547 | €6,098 | -€39,449 | -86.6% |
| Operating profit (loss) | 9901 | €45,150 | €5,481 | -€39,669 | -87.9% |
| Financial income | 75/76B | €79 | - | -€79 | |
| Recurring financial income | 75 | €79 | - | -€79 | |
| Financial charges | 65/66B | €142 | €325 | +€182 | +128.4% |
| Recurring financial charges | 65 | €142 | €325 | +€182 | +128.4% |
| Profit (loss) for the period before taxes | 9903 | €45,087 | €5,157 | -€39,930 | -88.6% |
| Income taxes | 67/77 | €10,266 | €2,271 | -€7,995 | -77.9% |
| Profit (loss) for the period | 9904 | €34,821 | €2,886 | -€31,935 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,821 | €2,886 | -€31,935 | -91.7% |
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 7 October 2026 via checked.be.