Oriane Bauchau: 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.
Oriane Bauchau
Largest movements
- Cash +€99,631
up €99,631 (+242%), from €41,193 to €140,824
mainly Net result for the year (+€35,033) and Deferred charges and accrued income (+€31,339)
- Deferred charges and accrued income -€31,339
down €31,339 (-92.3%), from €33,940 to €2,601
- Intangible fixed assets -€14,147
down €14,147 (-18.2%), from €77,644 to €63,497
- Receivables within one year -€11,605
down €11,605 (-85.0%), from €13,657 to €2,052
of which Trade receivables: -€7,874
- Tangible fixed assets -€3,348
down €3,348 (-31.3%), from €10,699 to €7,351
of which Furniture and vehicles: -€3,093
- Profit (loss) carried forward +€35,033
up €35,033 (+45.1%), from €77,764 to €112,797
- Tax, wage and social debts +€6,057
up €6,057 (+285%), from €2,127 to €8,183
- Gross operating margin -€19,280
down €19,280 (-22.7%), from €84,889 to €65,609
- Taxes -€3,314
down €3,314 (-24.2%), from €13,717 to €10,403
- Financial charges -€1,930
down €1,930 (-96.1%), from €2,008 to €78
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 | €177,357 | €216,549 | +€39,191 | +22.1% |
| Fixed assets | 21/28 | €88,567 | €71,072 | -€17,495 | -19.8% |
| Intangible fixed assets | 21 | €77,644 | €63,497 | -€14,147 | -18.2% |
| Tangible fixed assets | 22/27 | €10,699 | €7,351 | -€3,348 | -31.3% |
| Plant, machinery and equipment | 23 | €2,396 | €2,141 | -€255 | -10.6% |
| Furniture and vehicles | 24 | €8,302 | €5,209 | -€3,093 | -37.3% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €88,790 | €145,477 | +€56,686 | +63.8% |
| Amounts receivable within one year | 40/41 | €13,657 | €2,052 | -€11,605 | -85.0% |
| Trade receivables | 40 | €7,874 | - | -€7,874 | |
| Other amounts receivable | 41 | €5,783 | €2,052 | -€3,731 | -64.5% |
| Cash at bank and in hand | 54/58 | €41,193 | €140,824 | +€99,631 | +242% |
| Deferred charges and accrued income | 490/1 | €33,940 | €2,601 | -€31,339 | -92.3% |
| Total equity and liabilities | 10/49 | €177,357 | €216,549 | +€39,191 | +22.1% |
| Equity | 10/15 | €79,764 | €114,797 | +€35,033 | +43.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,764 | €112,797 | +€35,033 | +45.1% |
| Amounts payable | 17/49 | €97,593 | €101,751 | +€4,159 | +4.3% |
| Amounts payable within one year | 42/48 | €97,593 | €101,751 | +€4,159 | +4.3% |
| Trade debts | 44 | €1,324 | €712 | -€613 | -46.3% |
| Suppliers | 440/4 | €1,324 | €712 | -€613 | -46.3% |
| Taxes, remuneration and social security | 45 | €2,127 | €8,183 | +€6,057 | +285% |
| Taxes | 450/3 | €2,127 | €8,183 | +€6,057 | +285% |
| Other amounts payable | 47/48 | €94,142 | €92,857 | -€1,285 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,776 | €19,234 | +€458 | +2.4% |
| Other operating charges | 640/8 | €384 | €861 | +€477 | +124% |
| Gross operating margin | 9900 | €84,889 | €65,609 | -€19,280 | -22.7% |
| Operating profit (loss) | 9901 | €65,728 | €45,514 | -€20,215 | -30.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,008 | €78 | -€1,930 | -96.1% |
| Recurring financial charges | 65 | €2,008 | €78 | -€1,930 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €63,720 | €45,436 | -€18,284 | -28.7% |
| Income taxes | 67/77 | €13,717 | €10,403 | -€3,314 | -24.2% |
| Profit (loss) for the period | 9904 | €50,003 | €35,033 | -€14,970 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,003 | €35,033 | -€14,970 | -29.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.