OREVIR: 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.
OREVIR
Largest movements
- Cash +€54,136
up €54,136 (+107.5%), from €50,379 to €104,515
mainly Other debts (+€113,379) and Net result for the year (+€55,810)
- Receivables within one year +€3,004
up €3,004 (+11.6%), from €26,000 to €29,004
of which Other amounts receivable: +€3,015
- Financial fixed assets +€1,500
new in 2025: €1,500
- Other debts +€113,379
up €113,379 (+21800.4%), from €520 to €113,899
- Reserves -€56,887
down €56,887 (-100.0%), from €56,887 to €0
- Accrued charges and deferred income +€2,059
new in 2025: €2,059
- Gross operating margin +€25,957
up €25,957 (+55.1%), from €47,119 to €73,076
- Taxes +€4,602
up €4,602 (+43.7%), from €10,519 to €15,121
- Depreciation +€847
up €847 (+110.2%), from €768 to €1,615
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 | €80,042 | €139,884 | +€59,842 | +74.8% |
| Fixed assets | 21/28 | €2,625 | €5,327 | +€2,703 | +103.0% |
| Tangible fixed assets | 22/27 | €2,625 | €3,827 | +€1,203 | +45.8% |
| Furniture and vehicles | 24 | €2,625 | €3,827 | +€1,203 | +45.8% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €77,417 | €134,557 | +€57,139 | +73.8% |
| Amounts receivable within one year | 40/41 | €26,000 | €29,004 | +€3,004 | +11.6% |
| Trade receivables | 40 | €26,000 | €25,988 | -€12 | 0.0% |
| Other amounts receivable | 41 | €0 | €3,015 | +€3,015 | |
| Cash at bank and in hand | 54/58 | €50,379 | €104,515 | +€54,136 | +107.5% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,038 | = | 0.0% |
| Total equity and liabilities | 10/49 | €80,042 | €139,884 | +€59,842 | +74.8% |
| Equity | 10/15 | €61,887 | €5,000 | -€56,887 | -91.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,887 | €0 | -€56,887 | -100.0% |
| Distributable reserves | 133 | €56,887 | €0 | -€56,887 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,155 | €134,884 | +€116,729 | +642.9% |
| Amounts payable within one year | 42/48 | €18,155 | €132,825 | +€114,670 | +631.6% |
| Financial debts | 43 | €505 | €1,349 | +€845 | +167.4% |
| Credit institutions | 430/8 | €505 | €1,349 | +€845 | +167.4% |
| Trade debts | 44 | €280 | €392 | +€112 | +40.0% |
| Suppliers | 440/4 | €280 | €392 | +€112 | +40.0% |
| Taxes, remuneration and social security | 45 | €16,850 | €17,184 | +€334 | +2.0% |
| Taxes | 450/3 | €14,800 | €15,121 | +€321 | +2.2% |
| Remuneration and social security | 454/9 | €2,050 | €2,063 | +€13 | +0.6% |
| Other amounts payable | 47/48 | €520 | €113,899 | +€113,379 | +21800.4% |
| Accrued charges and deferred income | 492/3 | - | €2,059 | +€2,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €1,615 | +€847 | +110.2% |
| Other operating charges | 640/8 | €402 | €413 | +€11 | +2.9% |
| Gross operating margin | 9900 | €47,119 | €73,076 | +€25,957 | +55.1% |
| Operating profit (loss) | 9901 | €45,949 | €71,048 | +€25,098 | +54.6% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €127 | €117 | -€10 | -7.9% |
| Recurring financial charges | 65 | €127 | €117 | -€10 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €45,838 | €70,930 | +€25,093 | +54.7% |
| Income taxes | 67/77 | €10,519 | €15,121 | +€4,602 | +43.7% |
| Profit (loss) for the period | 9904 | €35,319 | €55,810 | +€20,491 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,319 | €55,810 | +€20,491 | +58.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.