ORAN CONSULTING: 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.
ORAN CONSULTING
Largest movements
- Cash -€2,332
down €2,332 (-51.7%), from €4,515 to €2,183
mainly Tax, wage and social debts (-€2,660) and Net result for the year (-€1,891)
- Receivables within one year -€1,317
down €1,317 (-17.7%), from €7,440 to €6,122
of which Trade receivables: -€1,319
- Tangible fixed assets -€1,112
down €1,112 (-38.4%), from €2,897 to €1,785
of which Furniture and vehicles: -€862
- Tax, wage and social debts -€2,660
down €2,660 (-84.8%), from €3,137 to €477
- Profit (loss) carried forward -€1,891
down €1,891 (-12.1%), from -€15,667 to -€17,558
- Trade debts -€1,188
down €1,188 (-62.6%), from €1,897 to €709
- Other debts +€1,117
up €1,117 (+236%), from €474 to €1,591
- Gross operating margin +€9,581
up €9,581, from -€8,281 to €1,300
- Other operating charges +€736
up €736 (+75.4%), from €976 to €1,712
- Taxes +€226
up €226 (+462%), from €49 to €275
- Depreciation +€188
up €188 (+20.4%), from €924 to €1,112
- Financial income -€110
down €110 (-89.1%), from €123 to €13
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 | €21,410 | €16,614 | -€4,797 | -22.4% |
| Fixed assets | 21/28 | €9,412 | €8,300 | -€1,112 | -11.8% |
| Tangible fixed assets | 22/27 | €2,897 | €1,785 | -€1,112 | -38.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,648 | €787 | -€862 | -52.3% |
| Other tangible fixed assets | 26 | €1,249 | €998 | -€250 | -20.1% |
| Financial fixed assets | 28 | €6,515 | €6,515 | = | 0.0% |
| Current assets | 29/58 | €11,998 | €8,314 | -€3,684 | -30.7% |
| Amounts receivable within one year | 40/41 | €7,440 | €6,122 | -€1,317 | -17.7% |
| Trade receivables | 40 | €7,440 | €6,121 | -€1,319 | -17.7% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €4,515 | €2,183 | -€2,332 | -51.7% |
| Deferred charges and accrued income | 490/1 | €43 | €8 | -€35 | -80.6% |
| Total equity and liabilities | 10/49 | €21,410 | €16,614 | -€4,797 | -22.4% |
| Equity | 10/15 | €15,670 | €13,779 | -€1,891 | -12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,937 | €18,937 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,077 | €17,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,667 | -€17,558 | -€1,891 | -12.1% |
| Amounts payable | 17/49 | €5,740 | €2,835 | -€2,905 | -50.6% |
| Amounts payable within one year | 42/48 | €5,508 | €2,777 | -€2,731 | -49.6% |
| Trade debts | 44 | €1,897 | €709 | -€1,188 | -62.6% |
| Suppliers | 440/4 | €1,897 | €709 | -€1,188 | -62.6% |
| Taxes, remuneration and social security | 45 | €3,137 | €477 | -€2,660 | -84.8% |
| Taxes | 450/3 | €3,137 | €477 | -€2,660 | -84.8% |
| Other amounts payable | 47/48 | €474 | €1,591 | +€1,117 | +236% |
| Accrued charges and deferred income | 492/3 | €232 | €58 | -€175 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €1,112 | +€188 | +20.4% |
| Other operating charges | 640/8 | €976 | €1,712 | +€736 | +75.4% |
| Gross operating margin | 9900 | -€8,281 | €1,300 | +€9,581 | |
| Operating profit (loss) | 9901 | -€10,181 | -€1,524 | +€8,657 | +85.0% |
| Financial income | 75/76B | €123 | €13 | -€110 | -89.1% |
| Recurring financial income | 75 | €123 | €13 | -€110 | -89.1% |
| Financial charges | 65/66B | €60 | €106 | +€46 | +76.2% |
| Recurring financial charges | 65 | €60 | €106 | +€46 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,118 | -€1,617 | +€8,501 | +84.0% |
| Income taxes | 67/77 | €49 | €275 | +€226 | +462% |
| Profit (loss) for the period | 9904 | -€10,167 | -€1,891 | +€8,276 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,167 | -€1,891 | +€8,276 | +81.4% |
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 26 October 2026 via checked.be.