ORÉE BEAU: 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.
ORÉE BEAU
Largest movements
- Tangible fixed assets -€101,514
down €101,514 (-6.5%), from €1.6m to €1.5m
- Profit (loss) carried forward -€61,145
down €61,145 (-10.2%), from -€600,834 to -€661,979
- Debts after one year -€37,418
down €37,418 (-2.9%), from €1.3m to €1.2m
of which Other amounts payable: -€25,000
- Depreciation -€4,257
down €4,257 (-3.6%), from €116,909 to €112,652
- Gross operating margin -€1,296
down €1,296 (-1.5%), from €84,842 to €83,546
- Financial charges -€1,119
down €1,119 (-5.1%), from €21,944 to €20,824
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 | €1,574,709 | €1,474,163 | -€100,546 | -6.4% |
| Fixed assets | 21/28 | €1,573,270 | €1,471,756 | -€101,514 | -6.5% |
| Tangible fixed assets | 22/27 | €1,573,181 | €1,471,666 | -€101,514 | -6.5% |
| Land and buildings | 22 | €1,573,181 | €1,471,666 | -€101,514 | -6.5% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €1,438 | €2,407 | +€968 | +67.3% |
| Amounts receivable after more than one year | 29 | - | €1,050 | +€1,050 | |
| Other amounts receivable | 291 | - | €1,050 | +€1,050 | |
| Cash at bank and in hand | 54/58 | €285 | €1,245 | +€960 | +337.3% |
| Deferred charges and accrued income | 490/1 | €1,154 | €112 | -€1,042 | -90.3% |
| Total equity and liabilities | 10/49 | €1,574,709 | €1,474,163 | -€100,546 | -6.4% |
| Equity | 10/15 | €222,916 | €161,771 | -€61,145 | -27.4% |
| Contributions | 10/11 | €823,750 | €823,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€600,834 | -€661,979 | -€61,145 | -10.2% |
| Amounts payable | 17/49 | €1,351,793 | €1,312,392 | -€39,401 | -2.9% |
| Amounts payable after more than one year | 17 | €1,285,653 | €1,248,235 | -€37,418 | -2.9% |
| Financial debts | 170/4 | €564,103 | €551,685 | -€12,418 | -2.2% |
| Other amounts payable | 178/9 | €721,550 | €696,550 | -€25,000 | -3.5% |
| Amounts payable within one year | 42/48 | €66,140 | €62,957 | -€3,183 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €52,461 | €58,948 | +€6,488 | +12.4% |
| Trade debts | 44 | €2,524 | €660 | -€1,864 | -73.9% |
| Suppliers | 440/4 | €2,524 | €660 | -€1,864 | -73.9% |
| Taxes, remuneration and social security | 45 | €296 | €316 | +€20 | +6.7% |
| Taxes | 450/3 | €296 | €316 | +€20 | +6.7% |
| Other amounts payable | 47/48 | €10,860 | €3,033 | -€7,826 | -72.1% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,909 | €112,652 | -€4,257 | -3.6% |
| Other operating charges | 640/8 | €11,178 | €11,080 | -€98 | -0.9% |
| Gross operating margin | 9900 | €84,842 | €83,546 | -€1,296 | -1.5% |
| Operating profit (loss) | 9901 | -€43,245 | -€40,186 | +€3,059 | +7.1% |
| Financial income | 75/76B | €6 | €181 | +€176 | +3162.4% |
| Recurring financial income | 75 | €6 | €181 | +€176 | +3162.4% |
| Financial charges | 65/66B | €21,944 | €20,824 | -€1,119 | -5.1% |
| Recurring financial charges | 65 | €21,944 | €20,824 | -€1,119 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€65,183 | -€60,829 | +€4,354 | +6.7% |
| Income taxes | 67/77 | €296 | €316 | +€20 | +6.7% |
| Profit (loss) for the period | 9904 | -€65,479 | -€61,145 | +€4,334 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,479 | -€61,145 | +€4,334 | +6.6% |
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 5 October 2026 via checked.be.