ORIENS: 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.
ORIENS
Largest movements
- Receivables within one year -€75,116
down €75,116 (-100.0%), from €75,149 to €34
- Cash +€50,764
up €50,764 (+302%), from €16,812 to €67,576
mainly Net result for the year (+€81,613) and Receivables within one year (+€75,116)
- Tangible fixed assets -€8,912
down €8,912 (-38.1%), from €23,415 to €14,503
of which Furniture and vehicles: -€10,004
- Reserves -€58,388
down €58,388 (-75.2%), from €77,612 to €19,224
- Other debts +€17,557
new in 2025: €17,557
- Tax, wage and social debts +€8,564
up €8,564 (+27.5%), from €31,107 to €39,671
- Current portion of long-term debt -€3,395
no longer reported in 2025 (was €3,395)
- Trade debts +€2,318
up €2,318 (+57.4%), from €4,038 to €6,357
- Gross operating margin +€4,392
up €4,392 (+4.2%), from €104,651 to €109,043
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 | €121,152 | €87,808 | -€33,344 | -27.5% |
| Fixed assets | 21/28 | €23,415 | €14,503 | -€8,912 | -38.1% |
| Tangible fixed assets | 22/27 | €23,415 | €14,503 | -€8,912 | -38.1% |
| Plant, machinery and equipment | 23 | - | €1,092 | +€1,092 | |
| Furniture and vehicles | 24 | €23,415 | €13,412 | -€10,004 | -42.7% |
| Current assets | 29/58 | €97,736 | €73,305 | -€24,432 | -25.0% |
| Amounts receivable within one year | 40/41 | €75,149 | €34 | -€75,116 | -100.0% |
| Other amounts receivable | 41 | €75,149 | €34 | -€75,116 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,812 | €67,576 | +€50,764 | +302% |
| Deferred charges and accrued income | 490/1 | €5,775 | €5,695 | -€80 | -1.4% |
| Total equity and liabilities | 10/49 | €121,152 | €87,808 | -€33,344 | -27.5% |
| Equity | 10/15 | €82,612 | €24,224 | -€58,388 | -70.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,612 | €19,224 | -€58,388 | -75.2% |
| Distributable reserves | 133 | €77,612 | €19,224 | -€58,388 | -75.2% |
| Amounts payable | 17/49 | €38,540 | €63,584 | +€25,044 | +65.0% |
| Amounts payable within one year | 42/48 | €38,540 | €63,584 | +€25,044 | +65.0% |
| Current portion of amounts payable after more than one year | 42 | €3,395 | - | -€3,395 | |
| Trade debts | 44 | €4,038 | €6,357 | +€2,318 | +57.4% |
| Suppliers | 440/4 | €4,038 | €6,357 | +€2,318 | +57.4% |
| Taxes, remuneration and social security | 45 | €31,107 | €39,671 | +€8,564 | +27.5% |
| Taxes | 450/3 | €31,107 | €39,671 | +€8,564 | +27.5% |
| Other amounts payable | 47/48 | - | €17,557 | +€17,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,486 | €11,535 | -€952 | -7.6% |
| Other operating charges | 640/8 | €744 | €714 | -€30 | -4.1% |
| Gross operating margin | 9900 | €104,651 | €109,043 | +€4,392 | +4.2% |
| Operating profit (loss) | 9901 | €91,421 | €96,795 | +€5,374 | +5.9% |
| Financial income | 75/76B | €4,463 | €5,154 | +€691 | +15.5% |
| Recurring financial income | 75 | €4,463 | €5,154 | +€691 | +15.5% |
| Financial charges | 65/66B | €385 | €177 | -€209 | -54.2% |
| Recurring financial charges | 65 | €385 | €177 | -€209 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €95,498 | €101,772 | +€6,273 | +6.6% |
| Income taxes | 67/77 | €20,656 | €20,159 | -€497 | -2.4% |
| Profit (loss) for the period | 9904 | €74,842 | €81,613 | +€6,770 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,842 | €81,613 | +€6,770 | +9.0% |
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 23 October 2026 via checked.be.