ORIDHE: 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.
ORIDHE
Largest movements
- Tangible fixed assets +€289,595
up €289,595 (+11.8%), from €2.5m to €2.8m
of which Land and buildings: +€291,261
- Receivables within one year -€113,857
down €113,857 (-10.1%), from €1.1m to €1.0m
of which Other amounts receivable: -€113,857
- Profit (loss) carried forward +€203,733
up €203,733 (+16.7%), from €1.2m to €1.4m
- Trade debts +€146,533
up €146,533 (+424.8%), from €34,496 to €181,028
- Debts after one year -€129,416
down €129,416 (-15.0%), from €862,973 to €733,557
- Accrued charges and deferred income +€83,999
new in 2025: €83,999
- Reserves -€72,270
down €72,270 (-5.8%), from €1.2m to €1.2m
of which Tax-exempt reserves: -€72,270
- Financial income -€891,863
down €891,863 (-79.7%), from €1.1m to €227,123
of which Non-recurring financial income: -€861,141
- Taxes -€221,926
down €221,926 (-75.5%), from €294,098 to €72,172
- Depreciation -€171,092
down €171,092 (-54.7%), from €312,926 to €141,834
- Gross operating margin -€125,644
down €125,644 (-46.4%), from €270,906 to €145,262
- Financial charges -€30,659
down €30,659 (-47.4%), from €64,640 to €33,981
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 | €4,055,716 | €4,223,088 | +€167,372 | +4.1% |
| Fixed assets | 21/28 | €2,462,837 | €2,752,432 | +€289,595 | +11.8% |
| Tangible fixed assets | 22/27 | €2,462,504 | €2,752,099 | +€289,595 | +11.8% |
| Land and buildings | 22 | €2,458,910 | €2,750,171 | +€291,261 | +11.8% |
| Furniture and vehicles | 24 | €3,594 | €1,927 | -€1,667 | -46.4% |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €1,592,879 | €1,470,656 | -€122,222 | -7.7% |
| Amounts receivable after more than one year | 29 | €245,000 | €245,000 | = | 0.0% |
| Other amounts receivable | 291 | €245,000 | €245,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,132,498 | €1,018,641 | -€113,857 | -10.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,132,498 | €1,018,641 | -€113,857 | -10.1% |
| Current investments | 50/53 | €4,546 | €4,565 | +€19 | +0.4% |
| Cash at bank and in hand | 54/58 | €115,265 | €77,985 | -€37,280 | -32.3% |
| Deferred charges and accrued income | 490/1 | €95,569 | €124,465 | +€28,896 | +30.2% |
| Total equity and liabilities | 10/49 | €4,055,716 | €4,223,088 | +€167,372 | +4.1% |
| Equity | 10/15 | €2,527,672 | €2,659,136 | +€131,463 | +5.2% |
| Contributions | 10/11 | €64,900 | €64,900 | = | 0.0% |
| Reserves | 13 | €1,242,545 | €1,170,275 | -€72,270 | -5.8% |
| Non-distributable reserves | 130/1 | €6,225 | €6,225 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,225 | €0 | -€6,225 | -100.0% |
| Other | 1319 | - | €6,225 | +€6,225 | |
| Tax-exempt reserves | 132 | €1,236,320 | €1,164,050 | -€72,270 | -5.8% |
| Profit (loss) carried forward | 14 | €1,220,227 | €1,423,960 | +€203,733 | +16.7% |
| Provisions and deferred taxes | 16 | €412,107 | €388,017 | -€24,090 | -5.8% |
| Deferred taxes | 168 | €412,107 | €388,017 | -€24,090 | -5.8% |
| Amounts payable | 17/49 | €1,115,936 | €1,175,935 | +€59,999 | +5.4% |
| Amounts payable after more than one year | 17 | €862,973 | €733,557 | -€129,416 | -15.0% |
| Financial debts | 170/4 | €862,973 | €733,557 | -€129,416 | -15.0% |
| Amounts payable within one year | 42/48 | €252,963 | €358,379 | +€105,416 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €126,699 | €129,416 | +€2,717 | +2.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €34,496 | €181,028 | +€146,533 | +424.8% |
| Suppliers | 440/4 | €34,496 | €181,028 | +€146,533 | +424.8% |
| Taxes, remuneration and social security | 45 | €64,098 | €9,664 | -€54,434 | -84.9% |
| Taxes | 450/3 | €64,098 | €9,664 | -€54,434 | -84.9% |
| Other amounts payable | 47/48 | €27,670 | €38,270 | +€10,600 | +38.3% |
| Accrued charges and deferred income | 492/3 | - | €83,999 | +€83,999 | |
| Non-recurring operating income | 76A | €5,872 | €387 | -€5,485 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312,926 | €141,834 | -€171,092 | -54.7% |
| Other operating charges | 640/8 | €38,449 | €17,024 | -€21,425 | -55.7% |
| Gross operating margin | 9900 | €270,906 | €145,262 | -€125,644 | -46.4% |
| Operating profit (loss) | 9901 | -€80,468 | -€13,596 | +€66,872 | +83.1% |
| Financial income | 75/76B | €1,118,987 | €227,123 | -€891,863 | -79.7% |
| Recurring financial income | 75 | €50,434 | €19,712 | -€30,722 | -60.9% |
| Non-recurring financial income | 76B | €1,068,552 | €207,411 | -€861,141 | -80.6% |
| Financial charges | 65/66B | €64,640 | €33,981 | -€30,659 | -47.4% |
| Recurring financial charges | 65 | €64,640 | €33,981 | -€30,659 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €973,878 | €179,546 | -€794,332 | -81.6% |
| Transfer from deferred taxes | 780 | €46,893 | €24,090 | -€22,803 | -48.6% |
| Income taxes | 67/77 | €294,098 | €72,172 | -€221,926 | -75.5% |
| Profit (loss) for the period | 9904 | €726,673 | €131,463 | -€595,209 | -81.9% |
| Transfer from tax-exempt reserves | 789 | €140,679 | €72,270 | -€68,409 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €867,352 | €203,733 | -€663,618 | -76.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.