ORASIS: 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.
ORASIS
Largest movements
- Cash +€46,826
up €46,826 (+47.2%), from €99,209 to €146,034
mainly Depreciation (+€67,774) and Net result for the year (+€56,215)
- Intangible fixed assets -€37,689
down €37,689 (-18.2%), from €207,240 to €169,551
- Tangible fixed assets -€26,139
down €26,139 (-56.7%), from €46,076 to €19,937
of which Furniture and vehicles: -€26,814
- Receivables within one year +€23,174
up €23,174 (+45.6%), from €50,807 to €73,981
of which Trade receivables: +€23,207
- Debts after one year -€62,934
down €62,934 (-23.8%), from €263,917 to €200,983
of which Financial debts: -€33,061
- Reserves +€40,000
up €40,000 (+64.7%), from €61,800 to €101,800
- Tax, wage and social debts +€16,498
up €16,498 (+235.7%), from €7,000 to €23,498
of which Taxes: +€12,000
- Profit (loss) carried forward +€16,215
up €16,215 (+117.1%), from €13,846 to €30,060
- Gross operating margin +€31,122
up €31,122 (+25.7%), from €120,902 to €152,025
- Depreciation -€17,100
down €17,100 (-20.1%), from €84,874 to €67,774
- Taxes +€10,357
up €10,357 (+105.7%), from €9,800 to €20,157
- Other operating charges +€5,645
up €5,645 (+1270.2%), from €444 to €6,090
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €403,332 | €410,783 | +€7,451 | +1.8% |
| Fixed assets | 21/28 | €253,316 | €189,488 | -€63,828 | -25.2% |
| Intangible fixed assets | 21 | €207,240 | €169,551 | -€37,689 | -18.2% |
| Tangible fixed assets | 22/27 | €46,076 | €19,937 | -€26,139 | -56.7% |
| Plant, machinery and equipment | 23 | €163 | €3,588 | +€3,425 | +2102.7% |
| Furniture and vehicles | 24 | €38,034 | €11,220 | -€26,814 | -70.5% |
| Other tangible fixed assets | 26 | €7,879 | €5,129 | -€2,750 | -34.9% |
| Current assets | 29/58 | €150,016 | €221,294 | +€71,279 | +47.5% |
| Amounts receivable within one year | 40/41 | €50,807 | €73,981 | +€23,174 | +45.6% |
| Trade receivables | 40 | €50,607 | €73,814 | +€23,207 | +45.9% |
| Other amounts receivable | 41 | €200 | €167 | -€33 | -16.6% |
| Cash at bank and in hand | 54/58 | €99,209 | €146,034 | +€46,826 | +47.2% |
| Deferred charges and accrued income | 490/1 | - | €1,279 | +€1,279 | |
| Total equity and liabilities | 10/49 | €403,332 | €410,783 | +€7,451 | +1.8% |
| Equity | 10/15 | €90,646 | €146,860 | +€56,215 | +62.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Outside capital | 11 | €15,000 | - | -€15,000 | |
| Other | 1109/19 | €15,000 | - | -€15,000 | |
| Reserves | 13 | €61,800 | €101,800 | +€40,000 | +64.7% |
| Distributable reserves | 133 | €61,800 | €101,800 | +€40,000 | +64.7% |
| Profit (loss) carried forward | 14 | €13,846 | €30,060 | +€16,215 | +117.1% |
| Amounts payable | 17/49 | €312,686 | €263,922 | -€48,764 | -15.6% |
| Amounts payable after more than one year | 17 | €263,917 | €200,983 | -€62,934 | -23.8% |
| Financial debts | 170/4 | €164,131 | €131,070 | -€33,061 | -20.1% |
| Other amounts payable | 178/9 | €99,785 | €69,913 | -€29,873 | -29.9% |
| Amounts payable within one year | 42/48 | €48,769 | €61,070 | +€12,301 | +25.2% |
| Financial debts | 43 | €38,961 | €36,665 | -€2,296 | -5.9% |
| Credit institutions | 430/8 | €38,961 | €36,665 | -€2,296 | -5.9% |
| Trade debts | 44 | €2,809 | €908 | -€1,901 | -67.7% |
| Suppliers | 440/4 | €2,809 | €908 | -€1,901 | -67.7% |
| Taxes, remuneration and social security | 45 | €7,000 | €23,498 | +€16,498 | +235.7% |
| Taxes | 450/3 | €7,000 | €19,000 | +€12,000 | +171.4% |
| Remuneration and social security | 454/9 | - | €4,498 | +€4,498 | |
| Accrued charges and deferred income | 492/3 | - | €1,869 | +€1,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,874 | €67,774 | -€17,100 | -20.1% |
| Other operating charges | 640/8 | €444 | €6,090 | +€5,645 | +1270.2% |
| Gross operating margin | 9900 | €120,902 | €152,025 | +€31,122 | +25.7% |
| Operating profit (loss) | 9901 | €35,584 | €78,161 | +€42,578 | +119.7% |
| Financial income | 75/76B | €0 | €216 | +€216 | +539650.0% |
| Recurring financial income | 75 | €0 | €216 | +€216 | +539650.0% |
| Financial charges | 65/66B | €2,770 | €2,006 | -€764 | -27.6% |
| Recurring financial charges | 65 | €2,770 | €2,006 | -€764 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €32,814 | €76,371 | +€43,558 | +132.7% |
| Income taxes | 67/77 | €9,800 | €20,157 | +€10,357 | +105.7% |
| Profit (loss) for the period | 9904 | €23,014 | €56,215 | +€33,201 | +144.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,014 | €56,215 | +€33,201 | +144.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.