ORIL MANAGEMENT: 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.
ORIL MANAGEMENT
Largest movements
- Cash +€26,049
up €26,049 (+33.1%), from €78,771 to €104,820
mainly Net result for the year (+€43,033) and Receivables within one year (+€452)
- Reserves +€43,033
up €43,033 (+53.3%), from €80,694 to €123,727
of which Distributable reserves: +€42,695
- Tax, wage and social debts -€13,946
down €13,946 (-41.0%), from €34,026 to €20,079
- Trade debts -€2,399
down €2,399 (-94.4%), from €2,543 to €144
- Gross operating margin +€2,557
up €2,557 (+4.4%), from €57,560 to €60,117
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 | €117,262 | €143,949 | +€26,687 | +22.8% |
| Fixed assets | 21/28 | - | €1,093 | +€1,093 | |
| Tangible fixed assets | 22/27 | - | €1,093 | +€1,093 | |
| Plant, machinery and equipment | 23 | - | €1,093 | +€1,093 | |
| Current assets | 29/58 | €117,262 | €142,857 | +€25,594 | +21.8% |
| Amounts receivable within one year | 40/41 | €38,473 | €38,021 | -€452 | -1.2% |
| Trade receivables | 40 | €33,075 | €32,066 | -€1,010 | -3.1% |
| Other amounts receivable | 41 | €5,398 | €5,956 | +€558 | +10.3% |
| Cash at bank and in hand | 54/58 | €78,771 | €104,820 | +€26,049 | +33.1% |
| Deferred charges and accrued income | 490/1 | €18 | €15 | -€3 | -17.9% |
| Total equity and liabilities | 10/49 | €117,262 | €143,949 | +€26,687 | +22.8% |
| Equity | 10/15 | €80,694 | €123,727 | +€43,033 | +53.3% |
| Reserves | 13 | €80,694 | €123,727 | +€43,033 | +53.3% |
| Tax-exempt reserves | 132 | €563 | €901 | +€338 | +60.0% |
| Distributable reserves | 133 | €80,131 | €122,826 | +€42,695 | +53.3% |
| Amounts payable | 17/49 | €36,568 | €20,223 | -€16,346 | -44.7% |
| Amounts payable within one year | 42/48 | €36,568 | €20,223 | -€16,346 | -44.7% |
| Trade debts | 44 | €2,543 | €144 | -€2,399 | -94.4% |
| Suppliers | 440/4 | €2,543 | €144 | -€2,399 | -94.4% |
| Taxes, remuneration and social security | 45 | €34,026 | €20,079 | -€13,946 | -41.0% |
| Taxes | 450/3 | €34,026 | €20,079 | -€13,946 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €164 | +€164 | |
| Other operating charges | 640/8 | €426 | €520 | +€94 | +21.9% |
| Gross operating margin | 9900 | €57,560 | €60,117 | +€2,557 | +4.4% |
| Operating profit (loss) | 9901 | €57,134 | €59,433 | +€2,299 | +4.0% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €57,095 | €59,393 | +€2,298 | +4.0% |
| Income taxes | 67/77 | €15,883 | €16,360 | +€477 | +3.0% |
| Profit (loss) for the period | 9904 | €41,212 | €43,033 | +€1,821 | +4.4% |
| Transfer to tax-exempt reserves | 689 | €338 | €338 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,874 | €42,695 | +€1,821 | +4.5% |
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 16 October 2026 via checked.be.