Oravisr: 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.
Oravisr
Largest movements
- Cash +€136,118
up €136,118 (+117.2%), from €116,126 to €252,244
mainly Net result for the year (+€110,998) and Tax, wage and social debts (+€29,461)
- Reserves +€110,998
up €110,998 (+149.6%), from €74,173 to €185,171
- Tax, wage and social debts +€29,461
up €29,461 (+99.2%), from €29,692 to €59,153
- Gross operating margin +€51,287
up €51,287 (+53.3%), from €96,237 to €147,524
- Taxes +€12,976
up €12,976 (+67.0%), from €19,379 to €32,354
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 | €139,788 | €276,356 | +€136,568 | +97.7% |
| Formation expenses | 20 | €634 | €0 | -€634 | -100.0% |
| Fixed assets | 21/28 | €2,578 | €2,042 | -€536 | -20.8% |
| Tangible fixed assets | 22/27 | €2,578 | €2,042 | -€536 | -20.8% |
| Furniture and vehicles | 24 | €2,578 | €2,042 | -€536 | -20.8% |
| Current assets | 29/58 | €136,577 | €274,314 | +€137,737 | +100.8% |
| Amounts receivable within one year | 40/41 | €20,451 | €22,070 | +€1,619 | +7.9% |
| Trade receivables | 40 | €20,451 | €19,210 | -€1,241 | -6.1% |
| Other amounts receivable | 41 | - | €2,860 | +€2,860 | |
| Cash at bank and in hand | 54/58 | €116,126 | €252,244 | +€136,118 | +117.2% |
| Total equity and liabilities | 10/49 | €139,788 | €276,356 | +€136,568 | +97.7% |
| Equity | 10/15 | €75,173 | €186,171 | +€110,998 | +147.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €74,173 | €185,171 | +€110,998 | +149.6% |
| Distributable reserves | 133 | €74,173 | €185,171 | +€110,998 | +149.6% |
| Amounts payable | 17/49 | €64,615 | €90,185 | +€25,570 | +39.6% |
| Amounts payable within one year | 42/48 | €64,615 | €90,185 | +€25,570 | +39.6% |
| Trade debts | 44 | €2,677 | €527 | -€2,150 | -80.3% |
| Suppliers | 440/4 | €2,677 | €527 | -€2,150 | -80.3% |
| Taxes, remuneration and social security | 45 | €29,692 | €59,153 | +€29,461 | +99.2% |
| Taxes | 450/3 | €29,692 | €59,153 | +€29,461 | +99.2% |
| Other amounts payable | 47/48 | €32,246 | €30,504 | -€1,742 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,008 | €1,169 | +€161 | +16.0% |
| Other operating charges | 640/8 | €117 | €322 | +€205 | +175.2% |
| Gross operating margin | 9900 | €96,237 | €147,524 | +€51,287 | +53.3% |
| Operating profit (loss) | 9901 | €95,112 | €146,032 | +€50,920 | +53.5% |
| Financial charges | 65/66B | €1,560 | €2,680 | +€1,120 | +71.8% |
| Recurring financial charges | 65 | €1,560 | €2,680 | +€1,120 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €93,552 | €143,352 | +€49,800 | +53.2% |
| Income taxes | 67/77 | €19,379 | €32,354 | +€12,976 | +67.0% |
| Profit (loss) for the period | 9904 | €74,173 | €110,998 | +€36,824 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,173 | €110,998 | +€36,824 | +49.6% |
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 12 October 2026 via checked.be.