ORELIA SPAIN: 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.
ORELIA SPAIN
Largest movements
- Financial fixed assets +€70,399
up €70,399 (+5.8%), from €1.2m to €1.3m
- Receivables within one year -€27,348
no longer reported in 2025 (was €27,348)
- Deferred charges and accrued income -€16,666
down €16,666 (-28.6%), from €58,249 to €41,583
- Trade debts +€14,322
up €14,322 (+419%), from €3,420 to €17,742
- Other operating income -€32,500
no longer reported in 2025 (was €32,500)
- Financial income -€16,666
down €16,666 (-28.6%), from €58,249 to €41,583
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 | €1,301,915 | €1,328,669 | +€26,755 | +2.1% |
| Fixed assets | 21/28 | €1,216,086 | €1,286,484 | +€70,399 | +5.8% |
| Financial fixed assets | 28 | €1,216,086 | €1,286,484 | +€70,399 | +5.8% |
| Affiliated companies | 280/1 | €1,216,086 | €1,286,484 | +€70,399 | +5.8% |
| Amounts receivable | 281 | €1,216,086 | €1,286,484 | +€70,399 | +5.8% |
| Current assets | 29/58 | €85,829 | €42,185 | -€43,644 | -50.8% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €27,348 | - | -€27,348 | |
| Other amounts receivable | 41 | €27,348 | - | -€27,348 | |
| Cash at bank and in hand | 54/58 | €233 | €602 | +€369 | +159% |
| Deferred charges and accrued income | 490/1 | €58,249 | €41,583 | -€16,666 | -28.6% |
| Total equity and liabilities | 10/49 | €1,301,915 | €1,328,669 | +€26,755 | +2.1% |
| Equity | 10/15 | €1,298,495 | €1,310,927 | +€12,432 | +1.0% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €1,128,035 | €1,140,467 | +€12,432 | +1.1% |
| Amounts payable | 17/49 | €3,420 | €17,742 | +€14,322 | +419% |
| Amounts payable within one year | 42/48 | €3,420 | €17,742 | +€14,322 | +419% |
| Trade debts | 44 | €3,420 | €17,742 | +€14,322 | +419% |
| Suppliers | 440/4 | €3,420 | €17,742 | +€14,322 | +419% |
| Operating income | 70/76A | €32,500 | - | -€32,500 | |
| Other operating income | 74 | €32,500 | - | -€32,500 | |
| Operating charges | 60/66A | €31,775 | €28,529 | -€3,247 | -10.2% |
| Services and other goods | 61 | €30,690 | €27,361 | -€3,328 | -10.8% |
| Other operating charges | 640/8 | €1,086 | €1,167 | +€82 | +7.5% |
| Operating profit (loss) | 9901 | €725 | -€28,529 | -€29,253 | |
| Financial income | 75/76B | €58,249 | €41,583 | -€16,666 | -28.6% |
| Recurring financial income | 75 | €58,249 | €41,583 | -€16,666 | -28.6% |
| Income from current assets | 751 | €58,249 | €41,583 | -€16,666 | -28.6% |
| Financial charges | 65/66B | €644 | €622 | -€22 | -3.5% |
| Recurring financial charges | 65 | €644 | €622 | -€22 | -3.5% |
| Other financial charges | 652/9 | €644 | €622 | -€22 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €58,329 | €12,432 | -€45,897 | -78.7% |
| Profit (loss) for the period | 9904 | €58,329 | €12,432 | -€45,897 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,329 | €12,432 | -€45,897 | -78.7% |
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 19 October 2026 via checked.be.