ORI: 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.
ORI
Largest movements
- Tangible fixed assets -€22,480
down €22,480 (-12.8%), from €175,449 to €152,969
of which Furniture and vehicles: -€18,281
- Cash -€12,711
down €12,711 (-55.5%), from €22,884 to €10,173
mainly Tax, wage and social debts (-€26,437) and Debts after one year (-€19,191)
- Receivables within one year -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Tax, wage and social debts -€26,437
down €26,437 (-84.7%), from €31,231 to €4,794
- Debts after one year -€19,191
down €19,191 (-22.3%), from €86,084 to €66,894
- Other debts +€11,379
up €11,379 (+30.1%), from €37,843 to €49,222
- Trade debts -€9,085
down €9,085 (-70.2%), from €12,936 to €3,850
- Profit (loss) carried forward -€2,641
down €2,641 (-12.2%), from €21,662 to €19,020
- Financial charges +€3,894
up €3,894 (+111.2%), from €3,501 to €7,395
- Taxes -€3,033
down €3,033 (-61.3%), from €4,948 to €1,915
- Gross operating margin -€1,638
down €1,638 (-4.8%), from €34,049 to €32,411
- Depreciation +€727
up €727 (+3.0%), from €24,403 to €25,130
- Other operating charges -€393
down €393 (-39.1%), from €1,007 to €613
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 | €219,333 | €174,142 | -€45,191 | -20.6% |
| Fixed assets | 21/28 | €175,449 | €152,969 | -€22,480 | -12.8% |
| Tangible fixed assets | 22/27 | €175,449 | €152,969 | -€22,480 | -12.8% |
| Land and buildings | 22 | €111,285 | €107,353 | -€3,933 | -3.5% |
| Furniture and vehicles | 24 | €41,866 | €23,585 | -€18,281 | -43.7% |
| Other tangible fixed assets | 26 | €22,297 | €22,031 | -€266 | -1.2% |
| Current assets | 29/58 | €43,884 | €21,173 | -€22,711 | -51.8% |
| Amounts receivable within one year | 40/41 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 41 | €10,000 | €0 | -€10,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,884 | €10,173 | -€12,711 | -55.5% |
| Deferred charges and accrued income | 490/1 | €11,000 | €11,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €219,333 | €174,142 | -€45,191 | -20.6% |
| Equity | 10/15 | €31,662 | €29,020 | -€2,641 | -8.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,662 | €19,020 | -€2,641 | -12.2% |
| Amounts payable | 17/49 | €187,671 | €145,121 | -€42,550 | -22.7% |
| Amounts payable after more than one year | 17 | €86,084 | €66,894 | -€19,191 | -22.3% |
| Financial debts | 170/4 | €86,084 | €66,894 | -€19,191 | -22.3% |
| Amounts payable within one year | 42/48 | €100,815 | €77,056 | -€23,758 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €18,806 | €19,191 | +€385 | +2.0% |
| Trade debts | 44 | €12,936 | €3,850 | -€9,085 | -70.2% |
| Suppliers | 440/4 | €12,936 | €3,850 | -€9,085 | -70.2% |
| Taxes, remuneration and social security | 45 | €31,231 | €4,794 | -€26,437 | -84.7% |
| Taxes | 450/3 | €31,231 | €4,794 | -€26,437 | -84.7% |
| Other amounts payable | 47/48 | €37,843 | €49,222 | +€11,379 | +30.1% |
| Accrued charges and deferred income | 492/3 | €772 | €1,172 | +€400 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,403 | €25,130 | +€727 | +3.0% |
| Other operating charges | 640/8 | €1,007 | €613 | -€393 | -39.1% |
| Gross operating margin | 9900 | €34,049 | €32,411 | -€1,638 | -4.8% |
| Operating profit (loss) | 9901 | €8,640 | €6,668 | -€1,971 | -22.8% |
| Financial charges | 65/66B | €3,501 | €7,395 | +€3,894 | +111.2% |
| Recurring financial charges | 65 | €3,501 | €7,395 | +€3,894 | +111.2% |
| Profit (loss) for the period before taxes | 9903 | €5,139 | -€726 | -€5,865 | |
| Income taxes | 67/77 | €4,948 | €1,915 | -€3,033 | -61.3% |
| Profit (loss) for the period | 9904 | €190 | -€2,641 | -€2,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €190 | -€2,641 | -€2,832 |
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 9 October 2026 via checked.be.