Oregona: 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.
Oregona
Largest movements
- Current investments +€24,300
up €24,300 (+77.3%), from €31,443 to €55,743
- Tangible fixed assets -€23,686
down €23,686 (-6.4%), from €371,678 to €347,993
of which Land and buildings: -€18,165
- Cash -€22,884
down €22,884 (-60.2%), from €38,024 to €15,140
mainly Current investments (-€24,300) and Contributions, distributions and other (-€21,969)
- Debts after one year -€19,814
down €19,814 (-6.3%), from €313,335 to €293,521
- Other debts -€7,336
down €7,336 (-13.5%), from €54,426 to €47,090
- Gross operating margin -€17,474
down €17,474 (-19.8%), from €88,139 to €70,665
- Financial income +€2,763
up €2,763 (+261%), from €1,059 to €3,823
- Taxes -€1,923
down €1,923 (-16.0%), from €12,005 to €10,082
- Depreciation +€1,519
up €1,519 (+5.8%), from €26,404 to €27,924
- Other operating charges -€1,486
down €1,486 (-82.7%), from €1,797 to €311
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 | €475,936 | €449,061 | -€26,875 | -5.6% |
| Fixed assets | 21/28 | €371,678 | €347,993 | -€23,686 | -6.4% |
| Tangible fixed assets | 22/27 | €371,678 | €347,993 | -€23,686 | -6.4% |
| Land and buildings | 22 | €331,350 | €313,185 | -€18,165 | -5.5% |
| Plant, machinery and equipment | 23 | €26,606 | €25,915 | -€691 | -2.6% |
| Furniture and vehicles | 24 | €13,722 | €8,893 | -€4,829 | -35.2% |
| Current assets | 29/58 | €104,258 | €101,069 | -€3,189 | -3.1% |
| Stocks and contracts in progress | 3 | €7,929 | €7,929 | = | 0.0% |
| Stocks | 30/36 | €7,929 | €7,929 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,268 | €21,611 | -€4,658 | -17.7% |
| Trade receivables | 40 | €15,823 | €21,611 | +€5,788 | +36.6% |
| Other amounts receivable | 41 | €10,446 | - | -€10,446 | |
| Current investments | 50/53 | €31,443 | €55,743 | +€24,300 | +77.3% |
| Cash at bank and in hand | 54/58 | €38,024 | €15,140 | -€22,884 | -60.2% |
| Deferred charges and accrued income | 490/1 | €594 | €647 | +€53 | +8.8% |
| Total equity and liabilities | 10/49 | €475,936 | €449,061 | -€26,875 | -5.6% |
| Equity | 10/15 | €76,177 | €76,177 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,577 | €57,577 | = | 0.0% |
| Distributable reserves | 133 | €57,577 | €57,577 | = | 0.0% |
| Amounts payable | 17/49 | €399,759 | €372,884 | -€26,875 | -6.7% |
| Amounts payable after more than one year | 17 | €313,335 | €293,521 | -€19,814 | -6.3% |
| Financial debts | 170/4 | €313,335 | €293,521 | -€19,814 | -6.3% |
| Amounts payable within one year | 42/48 | €86,424 | €79,363 | -€7,061 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €18,973 | €19,814 | +€841 | +4.4% |
| Trade debts | 44 | €519 | €1,110 | +€592 | +114% |
| Suppliers | 440/4 | €519 | €1,110 | +€592 | +114% |
| Taxes, remuneration and social security | 45 | €12,506 | €11,348 | -€1,158 | -9.3% |
| Taxes | 450/3 | €10,949 | €9,791 | -€1,158 | -10.6% |
| Remuneration and social security | 454/9 | €1,557 | €1,557 | = | 0.0% |
| Other amounts payable | 47/48 | €54,426 | €47,090 | -€7,336 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,404 | €27,924 | +€1,519 | +5.8% |
| Other operating charges | 640/8 | €1,797 | €311 | -€1,486 | -82.7% |
| Gross operating margin | 9900 | €88,139 | €70,665 | -€17,474 | -19.8% |
| Operating profit (loss) | 9901 | €59,937 | €42,430 | -€17,507 | -29.2% |
| Financial income | 75/76B | €1,059 | €3,823 | +€2,763 | +261% |
| Recurring financial income | 75 | €1,059 | €3,823 | +€2,763 | +261% |
| Financial charges | 65/66B | €15,298 | €14,202 | -€1,096 | -7.2% |
| Recurring financial charges | 65 | €15,298 | €14,202 | -€1,096 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €45,698 | €32,050 | -€13,648 | -29.9% |
| Income taxes | 67/77 | €12,005 | €10,082 | -€1,923 | -16.0% |
| Profit (loss) for the period | 9904 | €33,693 | €21,969 | -€11,725 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,693 | €21,969 | -€11,725 | -34.8% |
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.