Oratorius: 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.
Oratorius
Largest movements
- Cash -€111,877
down €111,877 (-54.3%), from €206,008 to €94,132
mainly Contributions, distributions and other (-€311,289) and Other debts (-€67,602)
- Receivables after one year -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Deferred charges and accrued income -€7,367
down €7,367 (-34.1%), from €21,581 to €14,215
- Tangible fixed assets -€5,174
down €5,174 (-8.0%), from €64,839 to €59,665
of which Furniture and vehicles: -€3,582
- Receivables within one year -€5,153
down €5,153 (-32.8%), from €15,721 to €10,568
of which Trade receivables: -€9,061
- Profit (loss) carried forward -€73,743
down €73,743 (-100.0%), from €73,743 to €0
- Other debts -€67,602
down €67,602 (-33.8%), from €199,891 to €132,289
- Tax, wage and social debts -€42,817
down €42,817 (-65.9%), from €64,997 to €22,180
of which Taxes: -€40,478
- Debts after one year -€5,845
down €5,845 (-28.5%), from €20,499 to €14,654
- Gross operating margin +€133,354
up €133,354 (+70.0%), from €190,629 to €323,983
- Taxes +€32,070
up €32,070 (+71.1%), from €45,119 to €77,188
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 | €368,150 | €178,580 | -€189,570 | -51.5% |
| Fixed assets | 21/28 | €64,839 | €59,665 | -€5,174 | -8.0% |
| Tangible fixed assets | 22/27 | €64,839 | €59,665 | -€5,174 | -8.0% |
| Land and buildings | 22 | €31,500 | €31,500 | = | 0.0% |
| Furniture and vehicles | 24 | €16,369 | €12,787 | -€3,582 | -21.9% |
| Other tangible fixed assets | 26 | €16,970 | €15,378 | -€1,592 | -9.4% |
| Current assets | 29/58 | €303,311 | €118,914 | -€184,396 | -60.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100.0% |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €15,721 | €10,568 | -€5,153 | -32.8% |
| Trade receivables | 40 | €15,721 | €6,660 | -€9,061 | -57.6% |
| Other amounts receivable | 41 | €0 | €3,908 | +€3,908 | |
| Cash at bank and in hand | 54/58 | €206,008 | €94,132 | -€111,877 | -54.3% |
| Deferred charges and accrued income | 490/1 | €21,581 | €14,215 | -€7,367 | -34.1% |
| Total equity and liabilities | 10/49 | €368,150 | €178,580 | -€189,570 | -51.5% |
| Equity | 10/15 | €74,743 | €1,000 | -€73,743 | -98.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,743 | €0 | -€73,743 | -100.0% |
| Amounts payable | 17/49 | €293,407 | €177,580 | -€115,827 | -39.5% |
| Amounts payable after more than one year | 17 | €20,499 | €14,654 | -€5,845 | -28.5% |
| Financial debts | 170/4 | €20,499 | €14,654 | -€5,845 | -28.5% |
| Amounts payable within one year | 42/48 | €272,908 | €162,925 | -€109,983 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €5,599 | €5,845 | +€246 | +4.4% |
| Trade debts | 44 | €2,420 | €2,611 | +€191 | +7.9% |
| Suppliers | 440/4 | €2,420 | €2,611 | +€191 | +7.9% |
| Taxes, remuneration and social security | 45 | €64,997 | €22,180 | -€42,817 | -65.9% |
| Taxes | 450/3 | €62,658 | €22,180 | -€40,478 | -64.6% |
| Remuneration and social security | 454/9 | €2,339 | €0 | -€2,339 | -100.0% |
| Other amounts payable | 47/48 | €199,891 | €132,289 | -€67,602 | -33.8% |
| Non-recurring operating income | 76A | €3,630 | €0 | -€3,630 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,239 | €5,174 | +€934 | +22.0% |
| Other operating charges | 640/8 | €1,034 | €546 | -€489 | -47.2% |
| Non-recurring operating charges | 66A | €5,800 | €0 | -€5,800 | -100.0% |
| Gross operating margin | 9900 | €190,629 | €323,983 | +€133,354 | +70.0% |
| Operating profit (loss) | 9901 | €179,556 | €318,264 | +€138,708 | +77.3% |
| Financial income | 75/76B | €1,858 | €1,176 | -€682 | -36.7% |
| Recurring financial income | 75 | €1,858 | €1,176 | -€682 | -36.7% |
| Financial charges | 65/66B | €2,552 | €4,705 | +€2,153 | +84.3% |
| Recurring financial charges | 65 | €2,552 | €4,705 | +€2,153 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | €178,861 | €314,735 | +€135,873 | +76.0% |
| Income taxes | 67/77 | €45,119 | €77,188 | +€32,070 | +71.1% |
| Profit (loss) for the period | 9904 | €133,743 | €237,546 | +€103,804 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,743 | €237,546 | +€103,804 | +77.6% |
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 29 September 2026 via checked.be.