OREVA: 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.
OREVA
Largest movements
- Cash -€3,265
down €3,265 (-46.8%), from €6,980 to €3,715
- Receivables within one year +€2,701
up €2,701 (+3.9%), from €70,122 to €72,823
of which Other amounts receivable: +€9,202
- Tangible fixed assets -€2,486
down €2,486 (-77.5%), from €3,207 to €721
of which Furniture and vehicles: -€1,933
- Trade debts -€13,725
down €13,725 (-31.1%), from €44,102 to €30,378
- Reserves +€6,571
up €6,571 (+28.0%), from €23,429 to €30,001
- Tax, wage and social debts +€4,439
up €4,439 (+55.3%), from €8,031 to €12,470
- Gross operating margin +€7,679
up €7,679 (+54.8%), from €14,023 to €21,702
- Taxes +€2,795
up €2,795 (+71.7%), from €3,901 to €6,696
- Other operating charges +€962
new in 2025: €962
- Financial income +€691
up €691 (+141%), from €490 to €1,181
- Depreciation +€443
new in 2025: €443
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,309 | €77,595 | -€2,714 | -3.4% |
| Fixed assets | 21/28 | €3,207 | €721 | -€2,486 | -77.5% |
| Tangible fixed assets | 22/27 | €3,207 | €721 | -€2,486 | -77.5% |
| Plant, machinery and equipment | 23 | €1,242 | €689 | -€553 | -44.5% |
| Furniture and vehicles | 24 | €1,965 | €32 | -€1,933 | -98.4% |
| Current assets | 29/58 | €77,102 | €76,874 | -€228 | -0.3% |
| Amounts receivable within one year | 40/41 | €70,122 | €72,823 | +€2,701 | +3.9% |
| Trade receivables | 40 | €43,084 | €36,582 | -€6,501 | -15.1% |
| Other amounts receivable | 41 | €27,038 | €36,240 | +€9,202 | +34.0% |
| Cash at bank and in hand | 54/58 | €6,980 | €3,715 | -€3,265 | -46.8% |
| Deferred charges and accrued income | 490/1 | - | €336 | +€336 | |
| Total equity and liabilities | 10/49 | €80,309 | €77,595 | -€2,714 | -3.4% |
| Equity | 10/15 | €26,429 | €33,001 | +€6,571 | +24.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,429 | €30,001 | +€6,571 | +28.0% |
| Distributable reserves | 133 | €23,429 | €30,001 | +€6,571 | +28.0% |
| Amounts payable | 17/49 | €53,880 | €44,594 | -€9,286 | -17.2% |
| Amounts payable within one year | 42/48 | €53,880 | €44,594 | -€9,286 | -17.2% |
| Trade debts | 44 | €44,102 | €30,378 | -€13,725 | -31.1% |
| Suppliers | 440/4 | €44,102 | €30,378 | -€13,725 | -31.1% |
| Advances received on contracts in progress | 46 | €1,746 | €1,746 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,031 | €12,470 | +€4,439 | +55.3% |
| Taxes | 450/3 | €8,031 | €12,470 | +€4,439 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €443 | +€443 | |
| Other operating charges | 640/8 | - | €962 | +€962 | |
| Gross operating margin | 9900 | €14,023 | €21,702 | +€7,679 | +54.8% |
| Operating profit (loss) | 9901 | €14,023 | €20,297 | +€6,274 | +44.7% |
| Financial income | 75/76B | €490 | €1,181 | +€691 | +141% |
| Recurring financial income | 75 | €490 | €1,181 | +€691 | +141% |
| Financial charges | 65/66B | €765 | €565 | -€200 | -26.2% |
| Recurring financial charges | 65 | €765 | €565 | -€200 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €13,747 | €20,912 | +€7,165 | +52.1% |
| Income taxes | 67/77 | €3,901 | €6,696 | +€2,795 | +71.7% |
| Profit (loss) for the period | 9904 | €9,846 | €14,216 | +€4,370 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,846 | €14,216 | +€4,370 | +44.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.