ORIANESTH: 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.
ORIANESTH
Largest movements
- Tangible fixed assets +€114,847
up €114,847 (+477%), from €24,075 to €138,922
of which Furniture and vehicles: +€115,812
- Cash +€75,659
up €75,659 (+378%), from €20,041 to €95,700
mainly Net result for the year (+€115,132) and Debts after one year (+€51,056)
- Deferred charges and accrued income +€27,711
up €27,711 (+16.6%), from €166,880 to €194,592
- Current investments +€19,849
up €19,849 (+5.6%), from €356,408 to €376,256
- Receivables within one year -€9,359
down €9,359 (-53.5%), from €17,496 to €8,136
of which Other amounts receivable: -€17,477
- Profit (loss) carried forward +€115,132
up €115,132 (+90.3%), from -€127,433 to -€12,301
- Debts after one year +€51,056
up €51,056 (+179%), from €28,548 to €79,604
- Current portion of long-term debt +€21,262
up €21,262 (+259%), from €8,213 to €29,475
- Other debts +€18,956
up €18,956 (+6.3%), from €301,430 to €320,386
- Tax, wage and social debts +€13,209
new in 2025: €13,209
- Financial charges -€36,537
down €36,537 (-20.5%), from €178,317 to €141,779
- Gross operating margin +€21,443
up €21,443 (+8.0%), from €269,492 to €290,936
- Taxes +€17,678
up €17,678 (+1,296%), from €1,364 to €19,042
- Depreciation -€7,825
down €7,825 (-29.4%), from €26,608 to €18,783
- Financial income -€5,788
down €5,788 (-42.3%), from €13,675 to €7,887
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 | €584,900 | €813,606 | +€228,707 | +39.1% |
| Fixed assets | 21/28 | €24,075 | €138,922 | +€114,847 | +477% |
| Tangible fixed assets | 22/27 | €24,075 | €138,922 | +€114,847 | +477% |
| Plant, machinery and equipment | 23 | €3,858 | €2,893 | -€964 | -25.0% |
| Furniture and vehicles | 24 | €20,217 | €136,029 | +€115,812 | +573% |
| Current assets | 29/58 | €560,825 | €674,684 | +€113,859 | +20.3% |
| Amounts receivable within one year | 40/41 | €17,496 | €8,136 | -€9,359 | -53.5% |
| Trade receivables | 40 | - | €8,117 | +€8,117 | |
| Other amounts receivable | 41 | €17,496 | €19 | -€17,477 | -99.9% |
| Current investments | 50/53 | €356,408 | €376,256 | +€19,849 | +5.6% |
| Cash at bank and in hand | 54/58 | €20,041 | €95,700 | +€75,659 | +378% |
| Deferred charges and accrued income | 490/1 | €166,880 | €194,592 | +€27,711 | +16.6% |
| Total equity and liabilities | 10/49 | €584,900 | €813,606 | +€228,707 | +39.1% |
| Equity | 10/15 | €245,674 | €360,806 | +€115,132 | +46.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €366,906 | €366,906 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €365,046 | €365,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,433 | -€12,301 | +€115,132 | +90.3% |
| Amounts payable | 17/49 | €339,226 | €452,800 | +€113,574 | +33.5% |
| Amounts payable after more than one year | 17 | €28,548 | €79,604 | +€51,056 | +179% |
| Financial debts | 170/4 | €28,548 | €79,604 | +€51,056 | +179% |
| Amounts payable within one year | 42/48 | €310,677 | €371,264 | +€60,587 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €8,213 | €29,475 | +€21,262 | +259% |
| Trade debts | 44 | €1,035 | €8,194 | +€7,159 | +692% |
| Suppliers | 440/4 | €1,035 | €8,194 | +€7,159 | +692% |
| Taxes, remuneration and social security | 45 | - | €13,209 | +€13,209 | |
| Taxes | 450/3 | - | €13,209 | +€13,209 | |
| Other amounts payable | 47/48 | €301,430 | €320,386 | +€18,956 | +6.3% |
| Accrued charges and deferred income | 492/3 | - | €1,931 | +€1,931 | |
| Non-recurring operating income | 76A | - | €40,358 | +€40,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,608 | €18,783 | -€7,825 | -29.4% |
| Other operating charges | 640/8 | €3,942 | €4,086 | +€144 | +3.7% |
| Gross operating margin | 9900 | €269,492 | €290,936 | +€21,443 | +8.0% |
| Operating profit (loss) | 9901 | €238,943 | €268,067 | +€29,124 | +12.2% |
| Financial income | 75/76B | €13,675 | €7,887 | -€5,788 | -42.3% |
| Recurring financial income | 75 | €13,675 | €7,887 | -€5,788 | -42.3% |
| Financial charges | 65/66B | €178,317 | €141,779 | -€36,537 | -20.5% |
| Recurring financial charges | 65 | €178,317 | €141,779 | -€36,537 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €74,301 | €134,174 | +€59,873 | +80.6% |
| Income taxes | 67/77 | €1,364 | €19,042 | +€17,678 | +1,296% |
| Profit (loss) for the period | 9904 | €72,937 | €115,132 | +€42,195 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,937 | €115,132 | +€42,195 | +57.9% |
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 15 October 2026 via checked.be.