ORALIA: 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.
ORALIA
Largest movements
- Receivables after one year -€17,495
down €17,495 (-25.5%), from €68,491 to €50,996
- Cash +€17,183
up €17,183 (+32.6%), from €52,708 to €69,891
mainly Receivables after one year (+€17,495) and Net result for the year (+€16,647)
- Tangible fixed assets -€1,529
down €1,529 (-11.3%), from €13,502 to €11,973
of which Furniture and vehicles: -€1,189
- Other debts -€18,961
down €18,961 (-93.8%), from €20,219 to €1,257
- Reserves +€16,640
up €16,640 (+28.8%), from €57,858 to €74,498
- Profit (loss) carried forward -€3,593
down €3,593 (-8.3%), from €43,307 to €39,715
- Tax, wage and social debts +€2,363
up €2,363 (+29.5%), from €8,009 to €10,372
- Trade debts +€2,229
up €2,229 (+2,270%), from €98 to €2,327
- Gross operating margin +€4,549
up €4,549 (+18.6%), from €24,432 to €28,981
- Taxes +€3,157
up €3,157 (+49.8%), from €6,340 to €9,497
- Depreciation -€1,021
down €1,021 (-23.5%), from €4,336 to €3,316
- Financial income +€320
up €320 (+36.6%), from €875 to €1,195
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 | €136,311 | €134,989 | -€1,323 | -1.0% |
| Fixed assets | 21/28 | €13,502 | €11,973 | -€1,529 | -11.3% |
| Tangible fixed assets | 22/27 | €13,502 | €11,973 | -€1,529 | -11.3% |
| Land and buildings | 22 | €7,984 | €7,952 | -€32 | -0.4% |
| Plant, machinery and equipment | 23 | €1,297 | €990 | -€308 | -23.7% |
| Furniture and vehicles | 24 | €4,221 | €3,032 | -€1,189 | -28.2% |
| Current assets | 29/58 | €122,809 | €123,016 | +€207 | +0.2% |
| Amounts receivable after more than one year | 29 | €68,491 | €50,996 | -€17,495 | -25.5% |
| Other amounts receivable | 291 | €68,491 | €50,996 | -€17,495 | -25.5% |
| Amounts receivable within one year | 40/41 | €1,105 | €1,114 | +€8 | +0.8% |
| Trade receivables | 40 | €1,105 | €1,114 | +€8 | +0.8% |
| Cash at bank and in hand | 54/58 | €52,708 | €69,891 | +€17,183 | +32.6% |
| Deferred charges and accrued income | 490/1 | €505 | €1,015 | +€510 | +101% |
| Total equity and liabilities | 10/49 | €136,311 | €134,989 | -€1,323 | -1.0% |
| Equity | 10/15 | €107,986 | €121,033 | +€13,047 | +12.1% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €57,858 | €74,498 | +€16,640 | +28.8% |
| Distributable reserves | 133 | €57,858 | €74,498 | +€16,640 | +28.8% |
| Profit (loss) carried forward | 14 | €43,307 | €39,715 | -€3,593 | -8.3% |
| Amounts payable | 17/49 | €28,326 | €13,956 | -€14,370 | -50.7% |
| Amounts payable within one year | 42/48 | €28,326 | €13,956 | -€14,370 | -50.7% |
| Trade debts | 44 | €98 | €2,327 | +€2,229 | +2,270% |
| Suppliers | 440/4 | €98 | €2,327 | +€2,229 | +2,270% |
| Taxes, remuneration and social security | 45 | €8,009 | €10,372 | +€2,363 | +29.5% |
| Taxes | 450/3 | €8,009 | €10,372 | +€2,363 | +29.5% |
| Other amounts payable | 47/48 | €20,219 | €1,257 | -€18,961 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,336 | €3,316 | -€1,021 | -23.5% |
| Other operating charges | 640/8 | €556 | €602 | +€45 | +8.2% |
| Non-recurring operating charges | 66A | €7 | - | -€7 | |
| Gross operating margin | 9900 | €24,432 | €28,981 | +€4,549 | +18.6% |
| Operating profit (loss) | 9901 | €19,533 | €25,063 | +€5,530 | +28.3% |
| Financial income | 75/76B | €875 | €1,195 | +€320 | +36.6% |
| Recurring financial income | 75 | €875 | €1,195 | +€320 | +36.6% |
| Financial charges | 65/66B | €51 | €114 | +€63 | +123% |
| Recurring financial charges | 65 | €51 | €59 | +€7 | +14.3% |
| Non-recurring financial charges | 66B | - | €56 | +€56 | |
| Profit (loss) for the period before taxes | 9903 | €20,357 | €26,144 | +€5,787 | +28.4% |
| Income taxes | 67/77 | €6,340 | €9,497 | +€3,157 | +49.8% |
| Profit (loss) for the period | 9904 | €14,017 | €16,647 | +€2,630 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,017 | €16,647 | +€2,630 | +18.8% |
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 31 October 2026 via checked.be.