ORENO Coaching & 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.
ORENO Coaching & Consulting
Largest movements
- Cash +€12,550
up €12,550 (+44.4%), from €28,236 to €40,787
mainly Depreciation (+€11,214) and Net result for the year (+€3,542)
- Tangible fixed assets -€11,214
down €11,214 (-56.1%), from €19,971 to €8,758
of which Furniture and vehicles: -€9,407
- Receivables within one year +€1,570
up €1,570 (+5.1%), from €30,966 to €32,536
of which Trade receivables: +€1,123
- Reserves +€3,000
up €3,000 (+5.4%), from €55,574 to €58,574
- Gross operating margin -€1,439
down €1,439 (-7.2%), from €19,906 to €18,467
- Taxes +€925
up €925 (+63.5%), from €1,456 to €2,382
- Other operating charges -€802
down €802 (-38.4%), from €2,090 to €1,288
- Depreciation -€739
down €739 (-6.2%), from €11,953 to €11,214
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 | €79,173 | €82,081 | +€2,907 | +3.7% |
| Fixed assets | 21/28 | €19,971 | €8,758 | -€11,214 | -56.1% |
| Tangible fixed assets | 22/27 | €19,971 | €8,758 | -€11,214 | -56.1% |
| Plant, machinery and equipment | 23 | €3,757 | €1,951 | -€1,807 | -48.1% |
| Furniture and vehicles | 24 | €15,614 | €6,207 | -€9,407 | -60.2% |
| Other tangible fixed assets | 26 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €59,202 | €73,323 | +€14,121 | +23.9% |
| Amounts receivable within one year | 40/41 | €30,966 | €32,536 | +€1,570 | +5.1% |
| Trade receivables | 40 | €13,717 | €14,840 | +€1,123 | +8.2% |
| Other amounts receivable | 41 | €17,249 | €17,696 | +€447 | +2.6% |
| Cash at bank and in hand | 54/58 | €28,236 | €40,787 | +€12,550 | +44.4% |
| Total equity and liabilities | 10/49 | €79,173 | €82,081 | +€2,907 | +3.7% |
| Equity | 10/15 | €77,522 | €81,064 | +€3,542 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,574 | €58,574 | +€3,000 | +5.4% |
| Distributable reserves | 133 | €55,574 | €58,574 | +€3,000 | +5.4% |
| Profit (loss) carried forward | 14 | €3,348 | €3,890 | +€542 | +16.2% |
| Amounts payable | 17/49 | €1,652 | €1,017 | -€635 | -38.4% |
| Amounts payable within one year | 42/48 | €1,652 | €1,017 | -€635 | -38.4% |
| Trade debts | 44 | €838 | €38 | -€800 | -95.5% |
| Suppliers | 440/4 | €838 | €38 | -€800 | -95.5% |
| Taxes, remuneration and social security | 45 | €814 | €979 | +€165 | +20.3% |
| Taxes | 450/3 | €814 | €979 | +€165 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,953 | €11,214 | -€739 | -6.2% |
| Other operating charges | 640/8 | €2,090 | €1,288 | -€802 | -38.4% |
| Non-recurring operating charges | 66A | €3,137 | - | -€3,137 | |
| Gross operating margin | 9900 | €19,906 | €18,467 | -€1,439 | -7.2% |
| Operating profit (loss) | 9901 | €2,726 | €5,966 | +€3,240 | +119% |
| Financial charges | 65/66B | €42 | €42 | -€0 | -0.5% |
| Recurring financial charges | 65 | €42 | €42 | -€0 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €2,684 | €5,924 | +€3,240 | +121% |
| Income taxes | 67/77 | €1,456 | €2,382 | +€925 | +63.5% |
| Profit (loss) for the period | 9904 | €1,227 | €3,542 | +€2,314 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €1,227 | €3,542 | +€2,314 | +189% |
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.