ORILLIA: 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.
ORILLIA
Largest movements
- Tangible fixed assets +€584,963
up €584,963 (+888%), from €65,907 to €650,870
of which Assets under construction and advance payments: +€330,840
- Cash +€91,361
up €91,361 (+198%), from €46,087 to €137,448
mainly Debts after one year (+€471,281) and Trade debts (+€87,866)
- Receivables within one year -€63,353
down €63,353 (-48.5%), from €130,752 to €67,399
of which Trade receivables: -€53,162
- Deferred charges and accrued income -€21,518
down €21,518 (-32.9%), from €65,358 to €43,840
- Debts after one year +€471,281
new in 2025: €471,281
- Trade debts +€87,866
up €87,866 (+3,271%), from €2,686 to €90,552
- Reserves +€27,545
up €27,545 (+13.0%), from €212,478 to €240,023
of which Distributable reserves: +€27,000
- Financial income -€21,910
down €21,910 (-47.9%), from €45,763 to €23,854
- Financial charges +€7,866
up €7,866 (+87.6%), from €8,975 to €16,841
- Gross operating margin +€7,578
up €7,578 (+14.9%), from €50,986 to €58,564
- Depreciation +€6,190
up €6,190 (+60.5%), from €10,231 to €16,422
- Taxes -€3,123
down €3,123 (-14.1%), from €22,117 to €18,995
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 | €308,254 | €906,870 | +€598,616 | +194% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €66,057 | €651,020 | +€584,963 | +886% |
| Tangible fixed assets | 22/27 | €65,907 | €650,870 | +€584,963 | +888% |
| Land and buildings | 22 | €27,962 | €264,917 | +€236,955 | +847% |
| Plant, machinery and equipment | 23 | €4,622 | €5,720 | +€1,098 | +23.8% |
| Furniture and vehicles | 24 | €33,322 | €49,392 | +€16,070 | +48.2% |
| Assets under construction and advance payments | 27 | - | €330,840 | +€330,840 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €242,197 | €255,850 | +€13,653 | +5.6% |
| Amounts receivable within one year | 40/41 | €130,752 | €67,399 | -€63,353 | -48.5% |
| Trade receivables | 40 | €99,194 | €46,032 | -€53,162 | -53.6% |
| Other amounts receivable | 41 | €31,558 | €21,366 | -€10,191 | -32.3% |
| Current investments | 50/53 | - | €7,163 | +€7,163 | |
| Cash at bank and in hand | 54/58 | €46,087 | €137,448 | +€91,361 | +198% |
| Deferred charges and accrued income | 490/1 | €65,358 | €43,840 | -€21,518 | -32.9% |
| Total equity and liabilities | 10/49 | €308,254 | €906,870 | +€598,616 | +194% |
| Equity | 10/15 | €294,550 | €322,798 | +€28,247 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €212,478 | €240,023 | +€27,545 | +13.0% |
| Tax-exempt reserves | 132 | €200 | €744 | +€545 | +272% |
| Distributable reserves | 133 | €212,279 | €239,279 | +€27,000 | +12.7% |
| Profit (loss) carried forward | 14 | €63,472 | €64,175 | +€703 | +1.1% |
| Amounts payable | 17/49 | €13,704 | €584,073 | +€570,369 | +4,162% |
| Amounts payable after more than one year | 17 | - | €471,281 | +€471,281 | |
| Financial debts | 170/4 | - | €471,281 | +€471,281 | |
| Amounts payable within one year | 42/48 | €13,321 | €108,032 | +€94,711 | +711% |
| Current portion of amounts payable after more than one year | 42 | €4,328 | €11,464 | +€7,136 | +165% |
| Financial debts | 43 | €1,708 | €1,683 | -€24 | -1.4% |
| Credit institutions | 430/8 | €1,708 | €1,683 | -€24 | -1.4% |
| Trade debts | 44 | €2,686 | €90,552 | +€87,866 | +3,271% |
| Suppliers | 440/4 | €2,686 | €90,552 | +€87,866 | +3,271% |
| Advances received on contracts in progress | 46 | €3,000 | €3,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,599 | €1,156 | -€443 | -27.7% |
| Taxes | 450/3 | €1,599 | €1,156 | -€443 | -27.7% |
| Other amounts payable | 47/48 | - | €177 | +€177 | |
| Accrued charges and deferred income | 492/3 | €383 | €4,760 | +€4,377 | +1,143% |
| Non-recurring operating income | 76A | €119 | €198 | +€79 | +66.5% |
| Remuneration, social security and pensions | 62 | - | €314 | +€314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,231 | €16,422 | +€6,190 | +60.5% |
| Other operating charges | 640/8 | €1,484 | €1,599 | +€114 | +7.7% |
| Non-recurring operating charges | 66A | €3,782 | - | -€3,782 | |
| Gross operating margin | 9900 | €50,986 | €58,564 | +€7,578 | +14.9% |
| Operating profit (loss) | 9901 | €35,488 | €40,230 | +€4,742 | +13.4% |
| Financial income | 75/76B | €45,763 | €23,854 | -€21,910 | -47.9% |
| Recurring financial income | 75 | €45,763 | €23,854 | -€21,910 | -47.9% |
| Financial charges | 65/66B | €8,975 | €16,841 | +€7,866 | +87.6% |
| Recurring financial charges | 65 | €8,975 | €16,841 | +€7,866 | +87.6% |
| Profit (loss) for the period before taxes | 9903 | €72,276 | €47,242 | -€25,034 | -34.6% |
| Income taxes | 67/77 | €22,117 | €18,995 | -€3,123 | -14.1% |
| Profit (loss) for the period | 9904 | €50,159 | €28,247 | -€21,911 | -43.7% |
| Transfer to tax-exempt reserves | 689 | €200 | €545 | +€345 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €49,959 | €27,703 | -€22,256 | -44.5% |
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 13 October 2026 via checked.be.