OREMA CONSULT: 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.
OREMA CONSULT
Largest movements
- Receivables within one year +€22,367
up €22,367 (+129%), from €17,403 to €39,770
of which Trade receivables: +€21,255
- Cash -€21,709
down €21,709 (-38.5%), from €56,382 to €34,673
mainly Contributions, distributions and other (-€55,000) and Investment in fixed assets (net) (-€24,623)
- Tangible fixed assets +€19,488
up €19,488 (+97.1%), from €20,061 to €39,549
of which Other tangible fixed assets: +€14,047
- Tax, wage and social debts +€16,310
up €16,310 (+196%), from €8,326 to €24,636
- Reserves +€3,006
up €3,006 (+391%), from €770 to €3,776
- Gross operating margin +€1,998
up €1,998 (+2.6%), from €77,008 to €79,006
- Depreciation +€1,502
up €1,502 (+41.4%), from €3,632 to €5,135
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 | €94,596 | €114,440 | +€19,844 | +21.0% |
| Fixed assets | 21/28 | €20,061 | €39,549 | +€19,488 | +97.1% |
| Tangible fixed assets | 22/27 | €20,061 | €39,549 | +€19,488 | +97.1% |
| Plant, machinery and equipment | 23 | €867 | €1,199 | +€332 | +38.2% |
| Furniture and vehicles | 24 | €244 | €5,353 | +€5,109 | +2,097% |
| Other tangible fixed assets | 26 | €18,949 | €32,997 | +€14,047 | +74.1% |
| Current assets | 29/58 | €74,535 | €74,891 | +€356 | +0.5% |
| Amounts receivable within one year | 40/41 | €17,403 | €39,770 | +€22,367 | +129% |
| Trade receivables | 40 | €17,403 | €38,658 | +€21,255 | +122% |
| Other amounts receivable | 41 | €0 | €1,112 | +€1,112 | |
| Cash at bank and in hand | 54/58 | €56,382 | €34,673 | -€21,709 | -38.5% |
| Deferred charges and accrued income | 490/1 | €750 | €447 | -€302 | -40.3% |
| Total equity and liabilities | 10/49 | €94,596 | €114,440 | +€19,844 | +21.0% |
| Equity | 10/15 | €1,770 | €4,776 | +€3,006 | +170% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €770 | €3,776 | +€3,006 | +391% |
| Distributable reserves | 133 | €770 | €3,776 | +€3,006 | +391% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,826 | €109,664 | +€16,838 | +18.1% |
| Amounts payable within one year | 42/48 | €92,826 | €109,664 | +€16,838 | +18.1% |
| Trade debts | 44 | €2,958 | €2,723 | -€235 | -8.0% |
| Suppliers | 440/4 | €2,958 | €2,723 | -€235 | -8.0% |
| Taxes, remuneration and social security | 45 | €8,326 | €24,636 | +€16,310 | +196% |
| Taxes | 450/3 | €8,326 | €24,636 | +€16,310 | +196% |
| Other amounts payable | 47/48 | €81,541 | €82,304 | +€763 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,632 | €5,135 | +€1,502 | +41.4% |
| Other operating charges | 640/8 | €496 | €594 | +€98 | +19.7% |
| Gross operating margin | 9900 | €77,008 | €79,006 | +€1,998 | +2.6% |
| Operating profit (loss) | 9901 | €72,880 | €73,278 | +€398 | +0.5% |
| Financial income | 75/76B | €67 | €1 | -€66 | -98.8% |
| Recurring financial income | 75 | €67 | €1 | -€66 | -98.8% |
| Financial charges | 65/66B | €224 | €384 | +€160 | +71.3% |
| Recurring financial charges | 65 | €224 | €384 | +€160 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | €72,722 | €72,894 | +€172 | +0.2% |
| Income taxes | 67/77 | €15,072 | €14,888 | -€184 | -1.2% |
| Profit (loss) for the period | 9904 | €57,651 | €58,006 | +€356 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,651 | €58,006 | +€356 | +0.6% |
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 29 October 2026 via checked.be.