Orêv: 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.
Orêv
Largest movements
- Tangible fixed assets +€3,286
up €3,286 (+130%), from €2,518 to €5,805
of which Plant, machinery and equipment: +€3,349
- Cash -€236
down €236 (-64.2%), from €367 to €132
mainly Investment in fixed assets (net) (-€5,400) and Other debts (-€792)
- Receivables within one year +€193
up €193 (+104%), from €186 to €379
of which Other amounts receivable: +€150
- Profit (loss) carried forward +€3,993
up €3,993 (+3.7%), from -€108,655 to -€104,662
- Other debts -€792
down €792 (-0.9%), from €86,266 to €85,474
- Gross operating margin +€2,684
up €2,684 (+73.3%), from €3,662 to €6,346
- Depreciation -€179
down €179 (-7.8%), from €2,293 to €2,114
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 | €3,071 | €6,315 | +€3,244 | +106% |
| Fixed assets | 21/28 | €2,518 | €5,805 | +€3,286 | +130% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,518 | €5,805 | +€3,286 | +130% |
| Land and buildings | 22 | €708 | €598 | -€110 | -15.5% |
| Plant, machinery and equipment | 23 | €248 | €3,598 | +€3,349 | +1,349% |
| Furniture and vehicles | 24 | €1,562 | €1,609 | +€47 | +3.0% |
| Current assets | 29/58 | €553 | €510 | -€43 | -7.7% |
| Amounts receivable within one year | 40/41 | €186 | €379 | +€193 | +104% |
| Trade receivables | 40 | - | €43 | +€43 | |
| Other amounts receivable | 41 | €186 | €336 | +€150 | +80.7% |
| Cash at bank and in hand | 54/58 | €367 | €132 | -€236 | -64.2% |
| Total equity and liabilities | 10/49 | €3,071 | €6,315 | +€3,244 | +106% |
| Equity | 10/15 | -€83,195 | -€79,202 | +€3,993 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,655 | -€104,662 | +€3,993 | +3.7% |
| Amounts payable | 17/49 | €86,266 | €85,517 | -€749 | -0.9% |
| Amounts payable within one year | 42/48 | €86,266 | €85,517 | -€749 | -0.9% |
| Trade debts | 44 | - | €43 | +€43 | |
| Suppliers | 440/4 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €86,266 | €85,474 | -€792 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,293 | €2,114 | -€179 | -7.8% |
| Other operating charges | 640/8 | €39 | - | -€39 | |
| Gross operating margin | 9900 | €3,662 | €6,346 | +€2,684 | +73.3% |
| Operating profit (loss) | 9901 | €1,330 | €4,232 | +€2,902 | +218% |
| Financial charges | 65/66B | €95 | €75 | -€20 | -20.8% |
| Recurring financial charges | 65 | €95 | €75 | -€20 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €1,235 | €4,157 | +€2,921 | +236% |
| Income taxes | 67/77 | €149 | €164 | +€15 | +10.0% |
| Profit (loss) for the period | 9904 | €1,086 | €3,993 | +€2,907 | +268% |
| Profit (loss) for the period to be appropriated | 9905 | €1,086 | €3,993 | +€2,907 | +268% |
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 27 October 2026 via checked.be.