ORIGIN2U.EU: 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.
ORIGIN2U.EU
Largest movements
- Stocks and contracts +€19,847
up €19,847 (+18.2%), from €108,773 to €128,619
- Cash +€6,772
up €6,772 (+25.8%), from €26,203 to €32,976
mainly Net result for the year (+€52,407) and Accrued charges and deferred income (+€3,334)
- Receivables within one year +€3,754
up €3,754 (+56.9%), from €6,602 to €10,356
- Tangible fixed assets -€2,408
down €2,408 (-58.5%), from €4,115 to €1,707
of which Furniture and vehicles: -€1,625
- Profit (loss) carried forward +€52,407
up €52,407 (+89.9%), from -€58,277 to -€5,870
- Trade debts -€16,230
down €16,230 (-11.1%), from €146,272 to €130,043
- Other debts -€12,435
down €12,435 (-23.6%), from €52,758 to €40,323
- Accrued charges and deferred income +€3,334
new in 2025: €3,334
- Gross operating margin -€18,913
down €18,913 (-24.1%), from €78,550 to €59,637
- Financial charges +€3,102
up €3,102 (+353%), from €880 to €3,982
- Other operating charges -€1,515
down €1,515 (-75.6%), from €2,005 to €490
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 | €146,182 | €174,070 | +€27,888 | +19.1% |
| Fixed assets | 21/28 | €4,115 | €1,707 | -€2,408 | -58.5% |
| Tangible fixed assets | 22/27 | €4,115 | €1,707 | -€2,408 | -58.5% |
| Plant, machinery and equipment | 23 | €1,582 | €799 | -€784 | -49.5% |
| Furniture and vehicles | 24 | €2,533 | €908 | -€1,625 | -64.1% |
| Current assets | 29/58 | €142,067 | €172,363 | +€30,296 | +21.3% |
| Stocks and contracts in progress | 3 | €108,773 | €128,619 | +€19,847 | +18.2% |
| Stocks | 30/36 | €108,773 | €128,619 | +€19,847 | +18.2% |
| Amounts receivable within one year | 40/41 | €6,602 | €10,356 | +€3,754 | +56.9% |
| Trade receivables | 40 | €6,602 | €10,356 | +€3,754 | +56.9% |
| Cash at bank and in hand | 54/58 | €26,203 | €32,976 | +€6,772 | +25.8% |
| Deferred charges and accrued income | 490/1 | €489 | €412 | -€77 | -15.8% |
| Total equity and liabilities | 10/49 | €146,182 | €174,070 | +€27,888 | +19.1% |
| Equity | 10/15 | -€53,277 | -€870 | +€52,407 | +98.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,277 | -€5,870 | +€52,407 | +89.9% |
| Amounts payable | 17/49 | €199,459 | €174,940 | -€24,520 | -12.3% |
| Amounts payable within one year | 42/48 | €199,459 | €171,606 | -€27,853 | -14.0% |
| Trade debts | 44 | €146,272 | €130,043 | -€16,230 | -11.1% |
| Suppliers | 440/4 | €146,272 | €130,043 | -€16,230 | -11.1% |
| Taxes, remuneration and social security | 45 | €429 | €1,240 | +€811 | +189% |
| Taxes | 450/3 | €429 | €240 | -€189 | -44.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €52,758 | €40,323 | -€12,435 | -23.6% |
| Accrued charges and deferred income | 492/3 | - | €3,334 | +€3,334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,685 | €2,408 | -€277 | -10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €350 | +€350 | |
| Other operating charges | 640/8 | €2,005 | €490 | -€1,515 | -75.6% |
| Gross operating margin | 9900 | €78,550 | €59,637 | -€18,913 | -24.1% |
| Operating profit (loss) | 9901 | €73,860 | €56,389 | -€17,471 | -23.7% |
| Financial income | 75/76B | €28 | €0 | -€28 | -99.4% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -99.4% |
| Financial charges | 65/66B | €880 | €3,982 | +€3,102 | +353% |
| Recurring financial charges | 65 | €880 | €3,982 | +€3,102 | +353% |
| Profit (loss) for the period before taxes | 9903 | €73,009 | €52,407 | -€20,602 | -28.2% |
| Income taxes | 67/77 | €233 | €0 | -€233 | -100.0% |
| Profit (loss) for the period | 9904 | €72,776 | €52,407 | -€20,368 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,776 | €52,407 | -€20,368 | -28.0% |
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 20 October 2026 via checked.be.