OREMIS: 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.
OREMIS
Largest movements
- Cash +€95,771
up €95,771 (+181.6%), from €52,725 to €148,495
mainly Net result for the year (+€119,484) and Tax, wage and social debts (+€58,875)
- Stocks and contracts +€87,012
up €87,012 (+24.3%), from €357,412 to €444,424
- Receivables within one year +€9,648
up €9,648 (+563.3%), from €1,713 to €11,361
of which Trade receivables: +€9,648
- Reserves +€119,484
up €119,484 (+158.8%), from €75,227 to €194,711
- Tax, wage and social debts +€58,875
up €58,875 (+329.9%), from €17,847 to €76,722
of which Taxes: +€44,011
- Trade debts +€13,494
up €13,494 (+496.2%), from €2,720 to €16,214
- Gross operating margin +€133,685
up €133,685 (+536.9%), from €24,898 to €158,583
- Taxes +€32,115
up €32,115 (+788.5%), from €4,073 to €36,188
- Other operating charges -€2,071
down €2,071 (-59.7%), from €3,471 to €1,400
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 | €412,448 | €604,920 | +€192,472 | +46.7% |
| Fixed assets | 21/28 | €436 | €362 | -€74 | -17.0% |
| Tangible fixed assets | 22/27 | €74 | - | -€74 | |
| Furniture and vehicles | 24 | €74 | - | -€74 | |
| Financial fixed assets | 28 | €362 | €362 | = | 0.0% |
| Current assets | 29/58 | €412,012 | €604,558 | +€192,546 | +46.7% |
| Stocks and contracts in progress | 3 | €357,412 | €444,424 | +€87,012 | +24.3% |
| Stocks | 30/36 | €357,412 | €444,424 | +€87,012 | +24.3% |
| Amounts receivable within one year | 40/41 | €1,713 | €11,361 | +€9,648 | +563.3% |
| Trade receivables | 40 | €786 | €10,434 | +€9,648 | +1228.0% |
| Other amounts receivable | 41 | €927 | €927 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,725 | €148,495 | +€95,771 | +181.6% |
| Deferred charges and accrued income | 490/1 | €162 | €277 | +€115 | +70.9% |
| Total equity and liabilities | 10/49 | €412,448 | €604,920 | +€192,472 | +46.7% |
| Equity | 10/15 | €93,819 | €213,303 | +€119,484 | +127.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €75,227 | €194,711 | +€119,484 | +158.8% |
| Distributable reserves | 133 | €75,227 | €194,711 | +€119,484 | +158.8% |
| Amounts payable | 17/49 | €318,629 | €391,616 | +€72,987 | +22.9% |
| Amounts payable within one year | 42/48 | €318,629 | €391,616 | +€72,987 | +22.9% |
| Trade debts | 44 | €2,720 | €16,214 | +€13,494 | +496.2% |
| Suppliers | 440/4 | €2,720 | €16,214 | +€13,494 | +496.2% |
| Taxes, remuneration and social security | 45 | €17,847 | €76,722 | +€58,875 | +329.9% |
| Taxes | 450/3 | €14,297 | €58,308 | +€44,011 | +307.8% |
| Remuneration and social security | 454/9 | €3,550 | €18,414 | +€14,864 | +418.7% |
| Other amounts payable | 47/48 | €298,062 | €298,681 | +€618 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €74 | -€302 | -80.3% |
| Other operating charges | 640/8 | €3,471 | €1,400 | -€2,071 | -59.7% |
| Gross operating margin | 9900 | €24,898 | €158,583 | +€133,685 | +536.9% |
| Operating profit (loss) | 9901 | €21,051 | €157,109 | +€136,058 | +646.3% |
| Financial charges | 65/66B | €899 | €1,437 | +€537 | +59.8% |
| Recurring financial charges | 65 | €899 | €1,437 | +€537 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €20,151 | €155,672 | +€135,521 | +672.5% |
| Income taxes | 67/77 | €4,073 | €36,188 | +€32,115 | +788.5% |
| Profit (loss) for the period | 9904 | €16,078 | €119,484 | +€103,406 | +643.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,078 | €119,484 | +€103,406 | +643.1% |
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 8 October 2026 via checked.be.