ORAVIP: 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.
ORAVIP
Largest movements
- Receivables after one year -€33,000
down €33,000 (-46.5%), from €71,000 to €38,000
- Tangible fixed assets -€30,304
down €30,304 (-7.2%), from €419,287 to €388,983
of which Land and buildings: -€53,043
- Reserves -€50,834
down €50,834 (-8.1%), from €624,758 to €573,924
- Tax, wage and social debts -€9,702
down €9,702 (-44.1%), from €22,004 to €12,302
of which Taxes: -€15,008
- Trade debts -€8,221
down €8,221 (-28.9%), from €28,411 to €20,190
- Staff costs +€36,198
up €36,198 (+113.7%), from €31,829 to €68,027
- Gross operating margin +€23,816
up €23,816 (+9.6%), from €247,646 to €271,462
- Taxes -€5,008
down €5,008 (-12.4%), from €40,406 to €35,398
- Depreciation +€4,731
up €4,731 (+7.0%), from €67,196 to €71,927
- Other operating charges -€3,961
down €3,961 (-31.5%), from €12,567 to €8,605
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 | €701,829 | €633,475 | -€68,354 | -9.7% |
| Fixed assets | 21/28 | €419,287 | €388,983 | -€30,304 | -7.2% |
| Tangible fixed assets | 22/27 | €419,287 | €388,983 | -€30,304 | -7.2% |
| Land and buildings | 22 | €379,974 | €326,931 | -€53,043 | -14.0% |
| Plant, machinery and equipment | 23 | €22,813 | €20,994 | -€1,818 | -8.0% |
| Furniture and vehicles | 24 | - | €24,557 | +€24,557 | |
| Other tangible fixed assets | 26 | €16,500 | €16,500 | = | 0.0% |
| Current assets | 29/58 | €282,543 | €244,493 | -€38,050 | -13.5% |
| Amounts receivable after more than one year | 29 | €71,000 | €38,000 | -€33,000 | -46.5% |
| Other amounts receivable | 291 | €71,000 | €38,000 | -€33,000 | -46.5% |
| Amounts receivable within one year | 40/41 | €10,168 | €8,007 | -€2,161 | -21.3% |
| Trade receivables | 40 | €4,639 | €298 | -€4,341 | -93.6% |
| Other amounts receivable | 41 | €5,529 | €7,709 | +€2,180 | +39.4% |
| Cash at bank and in hand | 54/58 | €201,375 | €198,486 | -€2,889 | -1.4% |
| Total equity and liabilities | 10/49 | €701,829 | €633,475 | -€68,354 | -9.7% |
| Equity | 10/15 | €643,358 | €592,524 | -€50,834 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €624,758 | €573,924 | -€50,834 | -8.1% |
| Distributable reserves | 133 | €624,758 | €573,924 | -€50,834 | -8.1% |
| Amounts payable | 17/49 | €58,471 | €40,951 | -€17,520 | -30.0% |
| Amounts payable within one year | 42/48 | €58,471 | €40,951 | -€17,520 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €7,914 | €8,037 | +€123 | +1.6% |
| Trade debts | 44 | €28,411 | €20,190 | -€8,221 | -28.9% |
| Suppliers | 440/4 | €28,411 | €20,190 | -€8,221 | -28.9% |
| Taxes, remuneration and social security | 45 | €22,004 | €12,302 | -€9,702 | -44.1% |
| Taxes | 450/3 | €15,402 | €394 | -€15,008 | -97.4% |
| Remuneration and social security | 454/9 | €6,601 | €11,907 | +€5,306 | +80.4% |
| Other amounts payable | 47/48 | €143 | €422 | +€280 | +195.9% |
| Remuneration, social security and pensions | 62 | €31,829 | €68,027 | +€36,198 | +113.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,196 | €71,927 | +€4,731 | +7.0% |
| Other operating charges | 640/8 | €12,567 | €8,605 | -€3,961 | -31.5% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €247,646 | €271,462 | +€23,816 | +9.6% |
| Operating profit (loss) | 9901 | €136,054 | €119,802 | -€16,252 | -11.9% |
| Financial income | 75/76B | €3,328 | €2,353 | -€976 | -29.3% |
| Recurring financial income | 75 | €3,328 | €2,353 | -€976 | -29.3% |
| Financial charges | 65/66B | €2,236 | €1,763 | -€474 | -21.2% |
| Recurring financial charges | 65 | €2,236 | €1,763 | -€474 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €137,146 | €120,392 | -€16,754 | -12.2% |
| Income taxes | 67/77 | €40,406 | €35,398 | -€5,008 | -12.4% |
| Profit (loss) for the period | 9904 | €96,739 | €84,994 | -€11,745 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €96,739 | €84,994 | -€11,745 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.