ORIES CONSULTING: 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.
ORIES CONSULTING
Largest movements
- Receivables within one year -€14,711
down €14,711 (-52.8%), from €27,860 to €13,149
of which Trade receivables: -€17,817
- Cash -€6,662
down €6,662 (-53.6%), from €12,438 to €5,776
mainly Net result for the year (-€41,564) and Tax, wage and social debts (-€4,744)
- Deferred charges and accrued income +€2,536
new in 2025: €2,536
- Profit (loss) carried forward -€41,564
down €41,564, from €32,512 to -€9,052
- Other debts +€23,704
new in 2025: €23,704
- Tax, wage and social debts -€4,744
down €4,744 (-39.6%), from €11,973 to €7,229
of which Taxes: -€3,524
- Accrued charges and deferred income +€3,374
new in 2025: €3,374
- Advances received +€800
new in 2025: €800
- Gross operating margin -€62,225
down €62,225, from €46,189 to -€16,037
- Staff costs -€37,436
down €37,436 (-89.0%), from €42,073 to €4,638
- Write-downs +€14,390
new in 2025: €14,390
- Financial income -€2,704
down €2,704 (-98.8%), from €2,737 to €33
- Other operating charges +€877
up €877 (+17.6%), from €4,982 to €5,859
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 | €57,905 | €38,915 | -€18,990 | -32.8% |
| Fixed assets | 21/28 | €7,843 | €7,690 | -€153 | -2.0% |
| Tangible fixed assets | 22/27 | €3,533 | €3,380 | -€153 | -4.3% |
| Furniture and vehicles | 24 | €153 | - | -€153 | |
| Other tangible fixed assets | 26 | €3,380 | €3,380 | = | 0.0% |
| Financial fixed assets | 28 | €4,310 | €4,310 | = | 0.0% |
| Current assets | 29/58 | €50,062 | €31,225 | -€18,837 | -37.6% |
| Stocks and contracts in progress | 3 | €9,763 | €9,763 | = | 0.0% |
| Stocks | 30/36 | €9,763 | €9,763 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,860 | €13,149 | -€14,711 | -52.8% |
| Trade receivables | 40 | €26,915 | €9,098 | -€17,817 | -66.2% |
| Other amounts receivable | 41 | €945 | €4,051 | +€3,106 | +329% |
| Cash at bank and in hand | 54/58 | €12,438 | €5,776 | -€6,662 | -53.6% |
| Deferred charges and accrued income | 490/1 | - | €2,536 | +€2,536 | |
| Total equity and liabilities | 10/49 | €57,905 | €38,915 | -€18,990 | -32.8% |
| Equity | 10/15 | €40,572 | -€992 | -€41,564 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €32,512 | -€9,052 | -€41,564 | |
| Amounts payable | 17/49 | €17,333 | €39,907 | +€22,574 | +130% |
| Amounts payable within one year | 42/48 | €17,333 | €36,533 | +€19,200 | +111% |
| Trade debts | 44 | €5,360 | €4,800 | -€560 | -10.5% |
| Suppliers | 440/4 | €5,360 | €4,800 | -€560 | -10.5% |
| Advances received on contracts in progress | 46 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €11,973 | €7,229 | -€4,744 | -39.6% |
| Taxes | 450/3 | €7,521 | €3,997 | -€3,524 | -46.9% |
| Remuneration and social security | 454/9 | €4,452 | €3,232 | -€1,220 | -27.4% |
| Other amounts payable | 47/48 | - | €23,704 | +€23,704 | |
| Accrued charges and deferred income | 492/3 | - | €3,374 | +€3,374 | |
| Remuneration, social security and pensions | 62 | €42,073 | €4,638 | -€37,436 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €153 | -€232 | -60.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,390 | +€14,390 | |
| Other operating charges | 640/8 | €4,982 | €5,859 | +€877 | +17.6% |
| Gross operating margin | 9900 | €46,189 | -€16,037 | -€62,225 | |
| Operating profit (loss) | 9901 | -€1,252 | -€41,076 | -€39,824 | -3,181% |
| Financial income | 75/76B | €2,737 | €33 | -€2,704 | -98.8% |
| Recurring financial income | 75 | €2,737 | €33 | -€2,704 | -98.8% |
| Financial charges | 65/66B | €1,323 | €521 | -€802 | -60.6% |
| Recurring financial charges | 65 | €1,323 | €521 | -€802 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €162 | -€41,564 | -€41,726 | |
| Profit (loss) for the period | 9904 | €162 | -€41,564 | -€41,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €162 | -€41,564 | -€41,726 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.