ORELYS: 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.
ORELYS
Largest movements
- Receivables within one year +€51,488
up €51,488 (+369.0%), from €13,952 to €65,440
- Tangible fixed assets -€10,407
down €10,407 (-13.9%), from €74,764 to €64,356
of which Other tangible fixed assets: -€8,709
- Profit (loss) carried forward +€34,737
up €34,737 (+42.4%), from -€81,995 to -€47,258
- Tax, wage and social debts +€16,409
up €16,409 (+31.7%), from €51,777 to €68,187
of which Remuneration and social security: +€11,084
- Debts after one year -€7,113
down €7,113 (-85.5%), from €8,319 to €1,206
- Trade debts -€3,520
down €3,520 (-46.6%), from €7,559 to €4,040
- Gross operating margin +€57,784
up €57,784 (+441.0%), from €13,102 to €70,886
- Staff costs -€8,537
down €8,537 (-37.8%), from €22,559 to €14,022
- Other operating charges -€1,126
down €1,126 (-99.5%), from €1,131 to €6
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 | €91,197 | €131,214 | +€40,017 | +43.9% |
| Fixed assets | 21/28 | €75,356 | €64,949 | -€10,407 | -13.8% |
| Tangible fixed assets | 22/27 | €74,764 | €64,356 | -€10,407 | -13.9% |
| Furniture and vehicles | 24 | €4,295 | €2,597 | -€1,698 | -39.5% |
| Other tangible fixed assets | 26 | €70,468 | €61,760 | -€8,709 | -12.4% |
| Financial fixed assets | 28 | €592 | €592 | = | 0.0% |
| Current assets | 29/58 | €15,841 | €66,265 | +€50,424 | +318.3% |
| Amounts receivable within one year | 40/41 | €13,952 | €65,440 | +€51,488 | +369.0% |
| Trade receivables | 40 | €13,952 | €65,440 | +€51,488 | +369.0% |
| Cash at bank and in hand | 54/58 | €1,889 | €825 | -€1,064 | -56.3% |
| Total equity and liabilities | 10/49 | €91,197 | €131,214 | +€40,017 | +43.9% |
| Equity | 10/15 | -€69,595 | -€34,858 | +€34,737 | +49.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,995 | -€47,258 | +€34,737 | +42.4% |
| Amounts payable | 17/49 | €160,792 | €166,072 | +€5,280 | +3.3% |
| Amounts payable after more than one year | 17 | €8,319 | €1,206 | -€7,113 | -85.5% |
| Financial debts | 170/4 | €8,319 | €1,206 | -€7,113 | -85.5% |
| Amounts payable within one year | 42/48 | €152,473 | €164,866 | +€12,393 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €7,454 | €7,058 | -€396 | -5.3% |
| Trade debts | 44 | €7,559 | €4,040 | -€3,520 | -46.6% |
| Suppliers | 440/4 | €7,559 | €4,040 | -€3,520 | -46.6% |
| Taxes, remuneration and social security | 45 | €51,777 | €68,187 | +€16,409 | +31.7% |
| Taxes | 450/3 | €2,098 | €7,423 | +€5,325 | +253.8% |
| Remuneration and social security | 454/9 | €49,680 | €60,764 | +€11,084 | +22.3% |
| Other amounts payable | 47/48 | €85,681 | €85,581 | -€100 | -0.1% |
| Remuneration, social security and pensions | 62 | €22,559 | €14,022 | -€8,537 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,972 | €10,407 | -€565 | -5.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €663 | - | -€663 | |
| Other operating charges | 640/8 | €1,131 | €6 | -€1,126 | -99.5% |
| Non-recurring operating charges | 66A | €248 | €10,264 | +€10,017 | +4047.3% |
| Gross operating margin | 9900 | €13,102 | €70,886 | +€57,784 | +441.0% |
| Operating profit (loss) | 9901 | -€22,472 | €36,186 | +€58,657 | |
| Financial income | 75/76B | €48 | €50 | +€2 | +5.0% |
| Recurring financial income | 75 | €48 | €50 | +€2 | +5.0% |
| Financial charges | 65/66B | €1,547 | €1,499 | -€48 | -3.1% |
| Recurring financial charges | 65 | €1,547 | €1,499 | -€48 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,971 | €34,737 | +€58,708 | |
| Profit (loss) for the period | 9904 | -€23,971 | €34,737 | +€58,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,971 | €34,737 | +€58,708 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.