ORI Consult: 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 Consult
Largest movements
- Tangible fixed assets +€53,376
up €53,376 (+601%), from €8,886 to €62,263
- Cash -€8,221
down €8,221 (-23.3%), from €35,242 to €27,020
mainly Investment in fixed assets (net) (-€59,394) and Contributions, distributions and other (-€40,000)
- Deferred charges and accrued income +€2,488
up €2,488 (+98.1%), from €2,536 to €5,024
- Receivables within one year -€1,414
down €1,414 (-5.8%), from €24,497 to €23,082
of which Trade receivables: -€9,343
- Debts after one year +€45,608
new in 2025: €45,608
- Other debts +€15,000
up €15,000 (+114%), from €13,127 to €28,127
- Profit (loss) carried forward -€14,454
down €14,454 (-31.4%), from €46,078 to €31,624
- Tax, wage and social debts -€11,570
no longer reported in 2025 (was €11,570)
- Current portion of long-term debt +€11,077
new in 2025: €11,077
- Gross operating margin -€36,736
down €36,736 (-47.9%), from €76,751 to €40,014
- Staff costs -€10,531
no longer reported in 2025 (was €10,531)
- Taxes -€5,316
down €5,316 (-42.5%), from €12,512 to €7,196
- Other operating charges -€2,500
down €2,500 (-77.3%), from €3,236 to €736
- Depreciation +€1,774
up €1,774 (+40.8%), from €4,344 to €6,118
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 | €72,052 | €118,180 | +€46,129 | +64.0% |
| Fixed assets | 21/28 | €9,778 | €63,054 | +€53,276 | +545% |
| Intangible fixed assets | 21 | €891 | €791 | -€100 | -11.2% |
| Tangible fixed assets | 22/27 | €8,886 | €62,263 | +€53,376 | +601% |
| Furniture and vehicles | 24 | €8,886 | €62,263 | +€53,376 | +601% |
| Current assets | 29/58 | €62,274 | €55,126 | -€7,147 | -11.5% |
| Amounts receivable within one year | 40/41 | €24,497 | €23,082 | -€1,414 | -5.8% |
| Trade receivables | 40 | €19,509 | €10,166 | -€9,343 | -47.9% |
| Other amounts receivable | 41 | €4,988 | €12,917 | +€7,929 | +159% |
| Cash at bank and in hand | 54/58 | €35,242 | €27,020 | -€8,221 | -23.3% |
| Deferred charges and accrued income | 490/1 | €2,536 | €5,024 | +€2,488 | +98.1% |
| Total equity and liabilities | 10/49 | €72,052 | €118,180 | +€46,129 | +64.0% |
| Equity | 10/15 | €46,330 | €31,876 | -€14,454 | -31.2% |
| Contributions | 10/11 | €252 | €252 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,078 | €31,624 | -€14,454 | -31.4% |
| Amounts payable | 17/49 | €25,721 | €86,304 | +€60,583 | +236% |
| Amounts payable after more than one year | 17 | - | €45,608 | +€45,608 | |
| Financial debts | 170/4 | - | €45,608 | +€45,608 | |
| Amounts payable within one year | 42/48 | €25,721 | €40,696 | +€14,975 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,077 | +€11,077 | |
| Trade debts | 44 | €1,024 | €1,491 | +€468 | +45.7% |
| Suppliers | 440/4 | €1,024 | €1,491 | +€468 | +45.7% |
| Taxes, remuneration and social security | 45 | €11,570 | - | -€11,570 | |
| Taxes | 450/3 | €11,570 | - | -€11,570 | |
| Other amounts payable | 47/48 | €13,127 | €28,127 | +€15,000 | +114% |
| Remuneration, social security and pensions | 62 | €10,531 | - | -€10,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,344 | €6,118 | +€1,774 | +40.8% |
| Other operating charges | 640/8 | €3,236 | €736 | -€2,500 | -77.3% |
| Gross operating margin | 9900 | €76,751 | €40,014 | -€36,736 | -47.9% |
| Operating profit (loss) | 9901 | €58,640 | €33,161 | -€25,479 | -43.4% |
| Financial income | 75/76B | €100 | €47 | -€53 | -52.6% |
| Recurring financial income | 75 | €100 | €47 | -€53 | -52.6% |
| Financial charges | 65/66B | €149 | €466 | +€317 | +212% |
| Recurring financial charges | 65 | €149 | €466 | +€317 | +212% |
| Profit (loss) for the period before taxes | 9903 | €58,590 | €32,742 | -€25,848 | -44.1% |
| Income taxes | 67/77 | €12,512 | €7,196 | -€5,316 | -42.5% |
| Profit (loss) for the period | 9904 | €46,078 | €25,546 | -€20,532 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,078 | €25,546 | -€20,532 | -44.6% |
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.