ORII: 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.
ORII
Largest movements
- Cash +€46,865
up €46,865 (+110.8%), from €42,307 to €89,172
mainly Net result for the year (+€65,001) and Tax, wage and social debts (+€6,681)
- Receivables within one year +€15,820
up €15,820 (+97.7%), from €16,194 to €32,014
of which Trade receivables: +€16,055
- Tangible fixed assets +€7,586
up €7,586 (+213.6%), from €3,552 to €11,138
of which Furniture and vehicles: +€5,850
- Profit (loss) carried forward +€65,001
up €65,001 (+185.9%), from €34,956 to €99,957
- Tax, wage and social debts +€6,681
up €6,681 (+29.8%), from €22,393 to €29,074
- Other debts -€2,260
no longer reported in 2025 (was €2,260)
- Gross operating margin +€39,083
up €39,083 (+81.9%), from €47,723 to €86,806
- Taxes +€7,538
up €7,538 (+76.0%), from €9,916 to €17,454
- Depreciation +€967
up €967 (+251.8%), from €384 to €1,351
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 | €62,750 | €132,324 | +€69,574 | +110.9% |
| Fixed assets | 21/28 | €3,552 | €11,138 | +€7,586 | +213.6% |
| Tangible fixed assets | 22/27 | €3,552 | €11,138 | +€7,586 | +213.6% |
| Plant, machinery and equipment | 23 | €3,010 | €4,747 | +€1,737 | +57.7% |
| Furniture and vehicles | 24 | €541 | €6,391 | +€5,850 | +1080.3% |
| Current assets | 29/58 | €59,198 | €121,186 | +€61,988 | +104.7% |
| Amounts receivable within one year | 40/41 | €16,194 | €32,014 | +€15,820 | +97.7% |
| Trade receivables | 40 | €14,195 | €30,250 | +€16,055 | +113.1% |
| Other amounts receivable | 41 | €1,999 | €1,764 | -€235 | -11.8% |
| Cash at bank and in hand | 54/58 | €42,307 | €89,172 | +€46,865 | +110.8% |
| Deferred charges and accrued income | 490/1 | €697 | - | -€697 | |
| Total equity and liabilities | 10/49 | €62,750 | €132,324 | +€69,574 | +110.9% |
| Equity | 10/15 | €36,956 | €101,957 | +€65,001 | +175.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,956 | €99,957 | +€65,001 | +185.9% |
| Amounts payable | 17/49 | €25,794 | €30,367 | +€4,573 | +17.7% |
| Amounts payable within one year | 42/48 | €25,794 | €30,367 | +€4,573 | +17.7% |
| Trade debts | 44 | €1,141 | €1,293 | +€152 | +13.4% |
| Suppliers | 440/4 | €1,141 | €1,293 | +€152 | +13.4% |
| Taxes, remuneration and social security | 45 | €22,393 | €29,074 | +€6,681 | +29.8% |
| Taxes | 450/3 | €22,393 | €29,074 | +€6,681 | +29.8% |
| Other amounts payable | 47/48 | €2,260 | - | -€2,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €1,351 | +€967 | +251.8% |
| Other operating charges | 640/8 | €1,395 | €1,354 | -€41 | -2.9% |
| Gross operating margin | 9900 | €47,723 | €86,806 | +€39,083 | +81.9% |
| Operating profit (loss) | 9901 | €45,944 | €84,101 | +€38,157 | +83.1% |
| Financial charges | 65/66B | €1,072 | €1,646 | +€574 | +53.6% |
| Recurring financial charges | 65 | €1,072 | €1,646 | +€574 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €44,872 | €82,455 | +€37,583 | +83.8% |
| Income taxes | 67/77 | €9,916 | €17,454 | +€7,538 | +76.0% |
| Profit (loss) for the period | 9904 | €34,956 | €65,001 | +€30,045 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,956 | €65,001 | +€30,045 | +85.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.