ORIGIN design: 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.
ORIGIN design
Largest movements
- Cash -€4,545
down €4,545 (-75.4%), from €6,030 to €1,485
mainly Net result for the year (-€23,371) and Receivables within one year (-€803)
- Tangible fixed assets -€3,934
down €3,934 (-13.7%), from €28,786 to €24,852
of which Plant, machinery and equipment: -€2,460
- Stocks and contracts -€1,245
down €1,245 (-10.3%), from €12,097 to €10,852
- Receivables within one year +€803
up €803 (+25.4%), from €3,157 to €3,960
of which Other amounts receivable: +€556
- Profit (loss) carried forward -€23,371
down €23,371 (-43.0%), from -€54,367 to -€77,738
- Other debts +€14,000
up €14,000 (+15.6%), from €90,000 to €104,000
- Gross operating margin -€1,408
down €1,408 (-8.0%), from -€17,519 to -€18,927
- Depreciation +€225
up €225 (+5.5%), from €4,073 to €4,298
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 | €50,808 | €41,523 | -€9,285 | -18.3% |
| Formation expenses | 20 | €738 | €374 | -€364 | -49.3% |
| Fixed assets | 21/28 | €28,786 | €24,852 | -€3,934 | -13.7% |
| Tangible fixed assets | 22/27 | €28,786 | €24,852 | -€3,934 | -13.7% |
| Land and buildings | 22 | €18,458 | €17,087 | -€1,371 | -7.4% |
| Plant, machinery and equipment | 23 | €10,075 | €7,615 | -€2,460 | -24.4% |
| Furniture and vehicles | 24 | €253 | €150 | -€103 | -40.7% |
| Current assets | 29/58 | €21,284 | €16,297 | -€4,987 | -23.4% |
| Stocks and contracts in progress | 3 | €12,097 | €10,852 | -€1,245 | -10.3% |
| Stocks | 30/36 | €12,097 | €10,852 | -€1,245 | -10.3% |
| Amounts receivable within one year | 40/41 | €3,157 | €3,960 | +€803 | +25.4% |
| Trade receivables | 40 | - | €247 | +€247 | |
| Other amounts receivable | 41 | €3,157 | €3,713 | +€556 | +17.6% |
| Cash at bank and in hand | 54/58 | €6,030 | €1,485 | -€4,545 | -75.4% |
| Total equity and liabilities | 10/49 | €50,808 | €41,523 | -€9,285 | -18.3% |
| Equity | 10/15 | -€39,367 | -€62,738 | -€23,371 | -59.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,367 | -€77,738 | -€23,371 | -43.0% |
| Amounts payable | 17/49 | €90,175 | €104,261 | +€14,086 | +15.6% |
| Amounts payable within one year | 42/48 | €90,175 | €104,261 | +€14,086 | +15.6% |
| Trade debts | 44 | €175 | €261 | +€86 | +49.1% |
| Suppliers | 440/4 | €175 | €261 | +€86 | +49.1% |
| Other amounts payable | 47/48 | €90,000 | €104,000 | +€14,000 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,073 | €4,298 | +€225 | +5.5% |
| Other operating charges | 640/8 | €34 | - | -€34 | |
| Gross operating margin | 9900 | -€17,519 | -€18,927 | -€1,408 | -8.0% |
| Operating profit (loss) | 9901 | -€21,626 | -€23,225 | -€1,599 | -7.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €183 | €146 | -€37 | -20.2% |
| Recurring financial charges | 65 | €183 | €146 | -€37 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,805 | -€23,371 | -€1,566 | -7.2% |
| Profit (loss) for the period | 9904 | -€21,805 | -€23,371 | -€1,566 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,805 | -€23,371 | -€1,566 | -7.2% |
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 6 October 2026 via checked.be.