OREIVATON 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.
OREIVATON CONSULTING
Largest movements
- Receivables within one year +€3,902
up €3,902 (+48.6%), from €8,037 to €11,939
of which Other amounts receivable: +€3,902
- Tangible fixed assets +€1,400
new in 2025: €1,400
- Cash +€302
up €302 (+91.0%), from €332 to €633
mainly Other debts (+€5,166) and Tax, wage and social debts (+€3,315)
- Profit (loss) carried forward -€5,813
down €5,813 (-99.6%), from -€5,835 to -€11,648
- Other debts +€5,166
up €5,166 (+59.1%), from €8,738 to €13,904
- Tax, wage and social debts +€3,315
up €3,315 (+104%), from €3,174 to €6,489
- Trade debts +€2,935
up €2,935 (+148%), from €1,987 to €4,923
- Gross operating margin +€5,339
up €5,339 (+55.9%), from -€9,543 to -€4,204
- Other operating charges +€1,049
new in 2025: €1,049
- Financial charges -€229
down €229 (-40.0%), from €573 to €344
- Depreciation +€215
new in 2025: €215
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 | €8,563 | €14,167 | +€5,604 | +65.4% |
| Fixed assets | 21/28 | €195 | €1,595 | +€1,400 | +718% |
| Tangible fixed assets | 22/27 | - | €1,400 | +€1,400 | |
| Furniture and vehicles | 24 | - | €1,400 | +€1,400 | |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €8,368 | €12,573 | +€4,204 | +50.2% |
| Amounts receivable within one year | 40/41 | €8,037 | €11,939 | +€3,902 | +48.6% |
| Trade receivables | 40 | €3,971 | €3,971 | = | 0.0% |
| Other amounts receivable | 41 | €4,066 | €7,968 | +€3,902 | +96.0% |
| Cash at bank and in hand | 54/58 | €332 | €633 | +€302 | +91.0% |
| Total equity and liabilities | 10/49 | €8,563 | €14,167 | +€5,604 | +65.4% |
| Equity | 10/15 | -€5,335 | -€11,148 | -€5,813 | -109% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | - | -€500 | |
| Issued capital | 100 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | -€5,835 | -€11,648 | -€5,813 | -99.6% |
| Amounts payable | 17/49 | €13,899 | €25,315 | +€11,416 | +82.1% |
| Amounts payable within one year | 42/48 | €13,899 | €25,315 | +€11,416 | +82.1% |
| Trade debts | 44 | €1,987 | €4,923 | +€2,935 | +148% |
| Suppliers | 440/4 | €1,987 | €4,923 | +€2,935 | +148% |
| Taxes, remuneration and social security | 45 | €3,174 | €6,489 | +€3,315 | +104% |
| Taxes | 450/3 | €3,174 | €6,489 | +€3,315 | +104% |
| Other amounts payable | 47/48 | €8,738 | €13,904 | +€5,166 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €215 | +€215 | |
| Other operating charges | 640/8 | - | €1,049 | +€1,049 | |
| Gross operating margin | 9900 | -€9,543 | -€4,204 | +€5,339 | +55.9% |
| Operating profit (loss) | 9901 | -€9,543 | -€5,469 | +€4,074 | +42.7% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €573 | €344 | -€229 | -40.0% |
| Recurring financial charges | 65 | €573 | €344 | -€229 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,098 | -€5,813 | +€4,285 | +42.4% |
| Profit (loss) for the period | 9904 | -€10,098 | -€5,813 | +€4,285 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,098 | -€5,813 | +€4,285 | +42.4% |
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 26 October 2026 via checked.be.