ORASSUR: 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.
ORASSUR
Largest movements
- Cash +€17,127
up €17,127 (+7.1%), from €239,747 to €256,874
mainly Net result for the year (+€45,721) and Other debts (+€20,971)
- Other debts +€20,971
up €20,971 (+51.0%), from €41,116 to €62,087
- Trade debts -€3,806
down €3,806 (-70.6%), from €5,389 to €1,583
- Reserves +€3,782
up €3,782 (+1.8%), from €204,898 to €208,680
- Gross operating margin +€18,558
up €18,558 (+36.0%), from €51,530 to €70,088
- Taxes +€3,818
up €3,818 (+25.7%), from €14,839 to €18,656
- Depreciation +€2,472
up €2,472 (+122.0%), from €2,027 to €4,499
- Other operating charges +€798
up €798 (+171.2%), from €466 to €1,265
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 | €273,034 | €292,293 | +€19,258 | +7.1% |
| Fixed assets | 21/28 | €3,209 | €6,127 | +€2,918 | +90.9% |
| Tangible fixed assets | 22/27 | €3,209 | €6,127 | +€2,918 | +90.9% |
| Furniture and vehicles | 24 | €1,683 | €5,374 | +€3,692 | +219.4% |
| Other tangible fixed assets | 26 | €1,526 | €752 | -€774 | -50.7% |
| Current assets | 29/58 | €269,826 | €286,166 | +€16,340 | +6.1% |
| Amounts receivable within one year | 40/41 | €54 | €0 | -€54 | -100.0% |
| Trade receivables | 40 | €54 | €0 | -€54 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €29,077 | €29,219 | +€142 | +0.5% |
| Cash at bank and in hand | 54/58 | €239,747 | €256,874 | +€17,127 | +7.1% |
| Deferred charges and accrued income | 490/1 | €948 | €73 | -€875 | -92.3% |
| Total equity and liabilities | 10/49 | €273,034 | €292,293 | +€19,258 | +7.1% |
| Equity | 10/15 | €211,098 | €214,880 | +€3,782 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,898 | €208,680 | +€3,782 | +1.8% |
| Distributable reserves | 133 | €204,898 | €208,680 | +€3,782 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,937 | €77,413 | +€15,476 | +25.0% |
| Amounts payable after more than one year | 17 | €11,000 | €11,000 | = | 0.0% |
| Financial debts | 170/4 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,937 | €66,413 | +€15,476 | +30.4% |
| Financial debts | 43 | €1,082 | €509 | -€573 | -53.0% |
| Credit institutions | 430/8 | €1,082 | €509 | -€573 | -53.0% |
| Trade debts | 44 | €5,389 | €1,583 | -€3,806 | -70.6% |
| Suppliers | 440/4 | €5,389 | €1,583 | -€3,806 | -70.6% |
| Taxes, remuneration and social security | 45 | €3,349 | €2,234 | -€1,115 | -33.3% |
| Taxes | 450/3 | €1,339 | €99 | -€1,240 | -92.6% |
| Remuneration and social security | 454/9 | €2,010 | €2,135 | +€125 | +6.2% |
| Other amounts payable | 47/48 | €41,116 | €62,087 | +€20,971 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,027 | €4,499 | +€2,472 | +122.0% |
| Other operating charges | 640/8 | €466 | €1,265 | +€798 | +171.2% |
| Gross operating margin | 9900 | €51,530 | €70,088 | +€18,558 | +36.0% |
| Operating profit (loss) | 9901 | €49,037 | €64,324 | +€15,288 | +31.2% |
| Financial income | 75/76B | €50 | €206 | +€156 | +311.9% |
| Recurring financial income | 75 | €50 | €206 | +€156 | +311.9% |
| Financial charges | 65/66B | €223 | €153 | -€70 | -31.4% |
| Recurring financial charges | 65 | €223 | €153 | -€70 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €48,864 | €64,378 | +€15,514 | +31.7% |
| Income taxes | 67/77 | €14,839 | €18,656 | +€3,818 | +25.7% |
| Profit (loss) for the period | 9904 | €34,025 | €45,721 | +€11,696 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,025 | €45,721 | +€11,696 | +34.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.