ORIMAR: 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.
ORIMAR
Largest movements
- Receivables within one year +€22,666
up €22,666 (+67.0%), from €33,807 to €56,473
of which Trade receivables: +€19,046
- Tangible fixed assets -€9,017
down €9,017 (-26.2%), from €34,479 to €25,462
of which Plant, machinery and equipment: -€34,479
- Stocks and contracts -€6,750
down €6,750 (-6.6%), from €102,789 to €96,039
- Cash +€5,676
up €5,676 (+101.6%), from €5,587 to €11,263
mainly Net result for the year (+€54,751) and Current portion of long-term debt (+€13,128)
- Reserves +€50,000
new in 2025: €50,000
- Short-term financial debts -€21,297
no longer reported in 2025 (was €21,297)
- Trade debts -€19,490
down €19,490 (-31.6%), from €61,688 to €42,198
- Debts after one year -€14,516
down €14,516 (-32.9%), from €44,067 to €29,551
- Current portion of long-term debt +€13,128
new in 2025: €13,128
- Turnover +€69,991
up €69,991 (+15.1%), from €462,360 to €532,351
- Gross operating margin +€37,309
up €37,309 (+72.1%), from €51,781 to €89,090
- Purchases and services +€32,682
up €32,682 (+8.0%), from €410,579 to €443,261
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 | €177,868 | €190,443 | +€12,575 | +7.1% |
| Formation expenses | 20 | €1,206 | €1,206 | -€0 | 0.0% |
| Fixed assets | 21/28 | €34,479 | €25,462 | -€9,017 | -26.2% |
| Tangible fixed assets | 22/27 | €34,479 | €25,462 | -€9,017 | -26.2% |
| Land and buildings | 22 | - | €25,462 | +€25,462 | |
| Plant, machinery and equipment | 23 | €34,479 | - | -€34,479 | |
| Current assets | 29/58 | €142,183 | €163,776 | +€21,593 | +15.2% |
| Stocks and contracts in progress | 3 | €102,789 | €96,039 | -€6,750 | -6.6% |
| Stocks | 30/36 | €102,789 | €96,039 | -€6,750 | -6.6% |
| Amounts receivable within one year | 40/41 | €33,807 | €56,473 | +€22,666 | +67.0% |
| Trade receivables | 40 | €33,807 | €52,853 | +€19,046 | +56.3% |
| Other amounts receivable | 41 | - | €3,620 | +€3,620 | |
| Cash at bank and in hand | 54/58 | €5,587 | €11,263 | +€5,676 | +101.6% |
| Total equity and liabilities | 10/49 | €177,868 | €190,443 | +€12,575 | +7.1% |
| Equity | 10/15 | €50,816 | €105,567 | +€54,751 | +107.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €35,816 | €40,567 | +€4,751 | +13.3% |
| Amounts payable | 17/49 | €127,052 | €84,877 | -€42,175 | -33.2% |
| Amounts payable after more than one year | 17 | €44,067 | €29,551 | -€14,516 | -32.9% |
| Financial debts | 170/4 | €44,067 | €29,551 | -€14,516 | -32.9% |
| Amounts payable within one year | 42/48 | €82,985 | €55,325 | -€27,660 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | - | €13,128 | +€13,128 | |
| Financial debts | 43 | €21,297 | - | -€21,297 | |
| Other loans | 439 | €21,297 | - | -€21,297 | |
| Trade debts | 44 | €61,688 | €42,198 | -€19,490 | -31.6% |
| Suppliers | 440/4 | €61,688 | €42,198 | -€19,490 | -31.6% |
| Turnover | 70 | €462,360 | €532,351 | +€69,991 | +15.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €410,579 | €443,261 | +€32,682 | +8.0% |
| Remuneration, social security and pensions | 62 | €20,503 | €19,988 | -€515 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,937 | €12,937 | +€1,000 | +8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,763 | - | -€1,763 | |
| Other operating charges | 640/8 | €130 | €702 | +€572 | +439.7% |
| Gross operating margin | 9900 | €51,781 | €89,090 | +€37,309 | +72.1% |
| Operating profit (loss) | 9901 | €17,448 | €55,463 | +€38,015 | +217.9% |
| Financial income | 75/76B | - | €355 | +€355 | |
| Recurring financial income | 75 | - | €355 | +€355 | |
| Financial charges | 65/66B | €1,184 | €1,067 | -€117 | -9.9% |
| Recurring financial charges | 65 | €1,184 | €1,067 | -€117 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €16,264 | €54,751 | +€38,487 | +236.6% |
| Profit (loss) for the period | 9904 | €16,264 | €54,751 | +€38,487 | +236.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,264 | €54,751 | +€38,487 | +236.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.