OREAC CONSULTING: 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.
OREAC CONSULTING
Largest movements
- Current investments +€31,164
up €31,164 (+88.5%), from €35,200 to €66,364
- Tangible fixed assets -€10,802
down €10,802 (-28.6%), from €37,764 to €26,962
of which Leasing and similar rights: -€9,917
- Receivables within one year -€1,700
down €1,700 (-8.1%), from €20,998 to €19,297
of which Trade receivables: -€3,451
- Other debts +€29,403
up €29,403 (+184%), from €15,974 to €45,377
- Debts after one year -€10,205
down €10,205 (-41.5%), from €24,564 to €14,359
- Tax, wage and social debts -€5,064
down €5,064 (-42.7%), from €11,858 to €6,794
- Trade debts +€3,297
up €3,297 (+180%), from €1,827 to €5,124
- Gross operating margin +€41,601
up €41,601 (+100%), from €41,450 to €83,052
- Taxes +€9,557
up €9,557 (+194%), from €4,936 to €14,493
- Depreciation -€2,763
down €2,763 (-16.9%), from €16,388 to €13,624
- Other operating charges -€1,653
down €1,653 (-41.4%), from €3,989 to €2,336
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 | €110,768 | €128,488 | +€17,720 | +16.0% |
| Fixed assets | 21/28 | €37,764 | €26,962 | -€10,802 | -28.6% |
| Tangible fixed assets | 22/27 | €37,764 | €26,962 | -€10,802 | -28.6% |
| Plant, machinery and equipment | 23 | €946 | €474 | -€472 | -49.9% |
| Furniture and vehicles | 24 | €3,615 | €3,202 | -€413 | -11.4% |
| Leasing and similar rights | 25 | €33,203 | €23,285 | -€9,917 | -29.9% |
| Current assets | 29/58 | €73,004 | €101,527 | +€28,522 | +39.1% |
| Amounts receivable within one year | 40/41 | €20,998 | €19,297 | -€1,700 | -8.1% |
| Trade receivables | 40 | €18,830 | €15,379 | -€3,451 | -18.3% |
| Other amounts receivable | 41 | €2,167 | €3,919 | +€1,751 | +80.8% |
| Current investments | 50/53 | €35,200 | €66,364 | +€31,164 | +88.5% |
| Cash at bank and in hand | 54/58 | €15,439 | €14,278 | -€1,161 | -7.5% |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,587 | +€219 | +16.0% |
| Total equity and liabilities | 10/49 | €110,768 | €128,488 | +€17,720 | +16.0% |
| Equity | 10/15 | €46,135 | €47,161 | +€1,027 | +2.2% |
| Reserves | 13 | €64,536 | €64,536 | = | 0.0% |
| Distributable reserves | 133 | €64,536 | €64,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,401 | -€17,374 | +€1,027 | +5.6% |
| Amounts payable | 17/49 | €64,633 | €81,327 | +€16,693 | +25.8% |
| Amounts payable after more than one year | 17 | €24,564 | €14,359 | -€10,205 | -41.5% |
| Financial debts | 170/4 | €24,564 | €14,359 | -€10,205 | -41.5% |
| Amounts payable within one year | 42/48 | €38,609 | €66,668 | +€28,058 | +72.7% |
| Current portion of amounts payable after more than one year | 42 | €8,950 | €9,372 | +€422 | +4.7% |
| Trade debts | 44 | €1,827 | €5,124 | +€3,297 | +180% |
| Suppliers | 440/4 | €1,827 | €5,124 | +€3,297 | +180% |
| Taxes, remuneration and social security | 45 | €11,858 | €6,794 | -€5,064 | -42.7% |
| Taxes | 450/3 | €11,858 | €6,794 | -€5,064 | -42.7% |
| Other amounts payable | 47/48 | €15,974 | €45,377 | +€29,403 | +184% |
| Accrued charges and deferred income | 492/3 | €1,460 | €300 | -€1,160 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,388 | €13,624 | -€2,763 | -16.9% |
| Other operating charges | 640/8 | €3,989 | €2,336 | -€1,653 | -41.4% |
| Gross operating margin | 9900 | €41,450 | €83,052 | +€41,601 | +100% |
| Operating profit (loss) | 9901 | €21,074 | €67,092 | +€46,018 | +218% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,970 | €1,572 | -€398 | -20.2% |
| Recurring financial charges | 65 | €1,970 | €1,572 | -€398 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €19,103 | €65,520 | +€46,416 | +243% |
| Income taxes | 67/77 | €4,936 | €14,493 | +€9,557 | +194% |
| Profit (loss) for the period | 9904 | €14,167 | €51,027 | +€36,859 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €14,167 | €51,027 | +€36,859 | +260% |
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 24 October 2026 via checked.be.