ORIM: 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.
ORIM
Largest movements
- Intangible fixed assets -€11,700
no longer reported in 2021 (was €11,700)
- Cash -€2,490
no longer reported in 2021 (was €2,490)
mainly Net result for the year (-€14,431)
- Receivables within one year -€187
no longer reported in 2021 (was €187)
- Profit (loss) carried forward -€14,431
down €14,431, from €538 to -€13,893
- Depreciation +€10,400
up €10,400 (+800.0%), from €1,300 to €11,700
- Gross operating margin -€4,437
down €4,437, from €1,893 to -€2,544
- Turnover -€3,839
no longer reported in 2021 (was €3,839)
- Purchases and services +€1,051
up €1,051 (+70.4%), from €1,493 to €2,544
- Other operating charges +€187
new in 2021: €187
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,376 | - | -€14,376 | |
| Fixed assets | 21/28 | €11,700 | - | -€11,700 | |
| Intangible fixed assets | 21 | €11,700 | - | -€11,700 | |
| Current assets | 29/58 | €2,676 | - | -€2,676 | |
| Amounts receivable within one year | 40/41 | €187 | - | -€187 | |
| Other amounts receivable | 41 | €187 | - | -€187 | |
| Cash at bank and in hand | 54/58 | €2,490 | - | -€2,490 | |
| Total equity and liabilities | 10/49 | €14,376 | €0 | -€14,376 | -100.0% |
| Equity | 10/15 | €12,538 | -€1,893 | -€14,431 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538 | -€13,893 | -€14,431 | |
| Amounts payable | 17/49 | €1,839 | €1,893 | +€54 | +2.9% |
| Amounts payable within one year | 42/48 | €1,839 | €1,893 | +€54 | +2.9% |
| Financial debts | 43 | - | €54 | +€54 | |
| Credit institutions | 430/8 | - | €54 | +€54 | |
| Taxes, remuneration and social security | 45 | €231 | €231 | = | 0.0% |
| Taxes | 450/3 | €231 | €231 | = | 0.0% |
| Other amounts payable | 47/48 | €1,608 | €1,608 | = | 0.0% |
| Turnover | 70 | €3,839 | - | -€3,839 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,493 | €2,544 | +€1,051 | +70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €11,700 | +€10,400 | +800.0% |
| Other operating charges | 640/8 | - | €187 | +€187 | |
| Gross operating margin | 9900 | €1,893 | -€2,544 | -€4,437 | |
| Operating profit (loss) | 9901 | €593 | -€14,431 | -€15,024 | |
| Financial charges | 65/66B | €55 | - | -€55 | |
| Recurring financial charges | 65 | €55 | - | -€55 | |
| Profit (loss) for the period before taxes | 9903 | €538 | -€14,431 | -€14,968 | |
| Profit (loss) for the period | 9904 | €538 | -€14,431 | -€14,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €538 | -€14,431 | -€14,968 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.