Orea Consult: 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.
Orea Consult
Largest movements
- Receivables within one year +€42,023
up €42,023 (+93.6%), from €44,904 to €86,927
of which Other amounts receivable: +€42,761
- Cash +€22,570
up €22,570 (+52.6%), from €42,875 to €65,445
mainly Net result for the year (+€64,913) and Tax, wage and social debts (+€16,727)
- Tangible fixed assets +€15,631
up €15,631 (+349%), from €4,479 to €20,110
of which Other tangible fixed assets: +€14,916
- Profit (loss) carried forward +€64,913
up €64,913 (+98.9%), from €65,663 to €130,576
- Tax, wage and social debts +€16,727
up €16,727 (+68.5%), from €24,428 to €41,155
- Gross operating margin -€2,610
down €2,610 (-3.0%), from €88,204 to €85,594
- Depreciation -€1,521
down €1,521 (-43.2%), from €3,524 to €2,003
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.
Derived cash bridge
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 | €94,510 | €174,816 | +€80,306 | +85.0% |
| Fixed assets | 21/28 | €4,479 | €20,110 | +€15,631 | +349% |
| Tangible fixed assets | 22/27 | €4,479 | €20,110 | +€15,631 | +349% |
| Land and buildings | 22 | - | €602 | +€602 | |
| Plant, machinery and equipment | 23 | €1,693 | €1,268 | -€425 | -25.1% |
| Furniture and vehicles | 24 | €2,786 | €3,324 | +€538 | +19.3% |
| Other tangible fixed assets | 26 | - | €14,916 | +€14,916 | |
| Current assets | 29/58 | €90,031 | €154,706 | +€64,675 | +71.8% |
| Amounts receivable within one year | 40/41 | €44,904 | €86,927 | +€42,023 | +93.6% |
| Trade receivables | 40 | €14,192 | €13,454 | -€738 | -5.2% |
| Other amounts receivable | 41 | €30,712 | €73,473 | +€42,761 | +139% |
| Cash at bank and in hand | 54/58 | €42,875 | €65,445 | +€22,570 | +52.6% |
| Deferred charges and accrued income | 490/1 | €2,251 | €2,334 | +€82 | +3.7% |
| Total equity and liabilities | 10/49 | €94,510 | €174,816 | +€80,306 | +85.0% |
| Equity | 10/15 | €68,663 | €133,576 | +€64,913 | +94.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,663 | €130,576 | +€64,913 | +98.9% |
| Amounts payable | 17/49 | €25,846 | €41,239 | +€15,393 | +59.6% |
| Amounts payable within one year | 42/48 | €25,846 | €41,239 | +€15,393 | +59.6% |
| Trade debts | 44 | €1,418 | €84 | -€1,334 | -94.1% |
| Suppliers | 440/4 | €1,418 | €84 | -€1,334 | -94.1% |
| Taxes, remuneration and social security | 45 | €24,428 | €41,155 | +€16,727 | +68.5% |
| Taxes | 450/3 | €24,428 | €41,155 | +€16,727 | +68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,524 | €2,003 | -€1,521 | -43.2% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €88,204 | €85,594 | -€2,610 | -3.0% |
| Operating profit (loss) | 9901 | €84,681 | €83,491 | -€1,190 | -1.4% |
| Financial income | 75/76B | €119 | €364 | +€244 | +205% |
| Recurring financial income | 75 | €119 | €364 | +€244 | +205% |
| Financial charges | 65/66B | €2,317 | €1,981 | -€336 | -14.5% |
| Recurring financial charges | 65 | €2,317 | €1,981 | -€336 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €82,483 | €81,874 | -€609 | -0.7% |
| Income taxes | 67/77 | €16,820 | €16,961 | +€141 | +0.8% |
| Profit (loss) for the period | 9904 | €65,663 | €64,913 | -€750 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,663 | €64,913 | -€750 | -1.1% |
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 16 October 2026 via checked.be.