ORILBA: 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.
ORILBA
Largest movements
- Cash -€1.1m
down €1.1m (-61.4%), from €1.8m to €690,134
mainly Contributions, distributions and other (-€1.5m) and Receivables within one year (-€98,557)
- Receivables within one year +€98,557
up €98,557 (+5615.8%), from €1,755 to €100,312
of which Trade receivables: +€64,142
- Tangible fixed assets -€72,767
down €72,767 (-6.1%), from €1.2m to €1.1m
of which Land and buildings: -€76,765
- Reserves -€946,930
down €946,930 (-14.7%), from €6.4m to €5.5m
of which Distributable reserves: -€934,630
- Tax, wage and social debts -€75,203
down €75,203 (-80.9%), from €92,987 to €17,784
of which Taxes: -€75,313
- Gross operating margin -€142,397
down €142,397 (-15.8%), from €903,744 to €761,347
- Financial income -€137,973
down €137,973 (-39.0%), from €354,167 to €216,194
of which Financial income: -€126,132
- Taxes -€58,314
down €58,314 (-20.3%), from €286,832 to €228,518
- Financial charges -€19,853
down €19,853 (-71.4%), from €27,808 to €7,955
- Depreciation +€10,895
up €10,895 (+10.7%), from €101,410 to €112,305
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 | €7,015,099 | €5,941,076 | -€1.1m | -15.3% |
| Fixed assets | 21/28 | €1,184,494 | €1,111,726 | -€72,767 | -6.1% |
| Tangible fixed assets | 22/27 | €1,184,494 | €1,111,726 | -€72,767 | -6.1% |
| Land and buildings | 22 | €1,117,216 | €1,040,450 | -€76,765 | -6.9% |
| Plant, machinery and equipment | 23 | €31,707 | €58,734 | +€27,028 | +85.2% |
| Furniture and vehicles | 24 | €20,088 | €5,630 | -€14,458 | -72.0% |
| Other tangible fixed assets | 26 | €15,483 | €6,911 | -€8,571 | -55.4% |
| Current assets | 29/58 | €5,830,606 | €4,829,350 | -€1.0m | -17.2% |
| Amounts receivable within one year | 40/41 | €1,755 | €100,312 | +€98,557 | +5615.8% |
| Trade receivables | 40 | - | €64,142 | +€64,142 | |
| Other amounts receivable | 41 | €1,755 | €36,170 | +€34,415 | +1961.0% |
| Current investments | 50/53 | €4,035,409 | €4,035,409 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,789,477 | €690,134 | -€1.1m | -61.4% |
| Deferred charges and accrued income | 490/1 | €3,965 | €3,495 | -€470 | -11.9% |
| Total equity and liabilities | 10/49 | €7,015,099 | €5,941,076 | -€1.1m | -15.3% |
| Equity | 10/15 | €6,479,583 | €5,532,654 | -€946,930 | -14.6% |
| Contributions | 10/11 | €58,833 | €58,833 | = | 0.0% |
| Reserves | 13 | €6,420,750 | €5,473,820 | -€946,930 | -14.7% |
| Tax-exempt reserves | 132 | €286,991 | €274,691 | -€12,300 | -4.3% |
| Distributable reserves | 133 | €6,133,759 | €5,199,129 | -€934,630 | -15.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €95,664 | €91,564 | -€4,100 | -4.3% |
| Deferred taxes | 168 | €95,664 | €91,564 | -€4,100 | -4.3% |
| Amounts payable | 17/49 | €439,852 | €316,859 | -€122,994 | -28.0% |
| Amounts payable after more than one year | 17 | €231,529 | €186,861 | -€44,669 | -19.3% |
| Financial debts | 170/4 | €231,529 | €186,861 | -€44,669 | -19.3% |
| Amounts payable within one year | 42/48 | €207,175 | €129,998 | -€77,177 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €43,879 | €44,669 | +€790 | +1.8% |
| Trade debts | 44 | €20,923 | €4,281 | -€16,641 | -79.5% |
| Suppliers | 440/4 | €20,923 | €4,281 | -€16,641 | -79.5% |
| Taxes, remuneration and social security | 45 | €92,987 | €17,784 | -€75,203 | -80.9% |
| Taxes | 450/3 | €87,720 | €12,407 | -€75,313 | -85.9% |
| Remuneration and social security | 454/9 | €5,267 | €5,378 | +€110 | +2.1% |
| Other amounts payable | 47/48 | €49,386 | €63,264 | +€13,877 | +28.1% |
| Accrued charges and deferred income | 492/3 | €1,148 | €0 | -€1,148 | -100.0% |
| Non-recurring operating income | 76A | €77,702 | €0 | -€77,702 | -100.0% |
| Remuneration, social security and pensions | 62 | €23,578 | €23,865 | +€287 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,410 | €112,305 | +€10,895 | +10.7% |
| Other operating charges | 640/8 | €9,873 | €10,303 | +€430 | +4.4% |
| Gross operating margin | 9900 | €903,744 | €761,347 | -€142,397 | -15.8% |
| Operating profit (loss) | 9901 | €768,883 | €614,874 | -€154,010 | -20.0% |
| Financial income | 75/76B | €354,167 | €216,194 | -€137,973 | -39.0% |
| Recurring financial income | 75 | €342,326 | €216,194 | -€126,132 | -36.8% |
| Non-recurring financial income | 76B | €11,841 | €0 | -€11,841 | -100.0% |
| Financial charges | 65/66B | €27,808 | €7,955 | -€19,853 | -71.4% |
| Recurring financial charges | 65 | €27,808 | €7,955 | -€19,853 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €1,095,243 | €823,113 | -€272,130 | -24.8% |
| Transfer from deferred taxes | 780 | €4,100 | €4,100 | = | 0.0% |
| Income taxes | 67/77 | €286,832 | €228,518 | -€58,314 | -20.3% |
| Profit (loss) for the period | 9904 | €812,510 | €598,694 | -€213,816 | -26.3% |
| Transfer from tax-exempt reserves | 789 | €12,300 | €12,300 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €824,810 | €610,994 | -€213,816 | -25.9% |
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 12 October 2026 via checked.be.