OrinO: 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.
OrinO
Largest movements
- Tangible fixed assets -€20,051
down €20,051 (-37.0%), from €54,265 to €34,213
of which Furniture and vehicles: -€27,187
- Cash -€10,843
down €10,843 (-87.0%), from €12,459 to €1,616
- Receivables within one year -€1,966
down €1,966 (-20.9%), from €9,419 to €7,453
of which Trade receivables: -€2,165
- Debts after one year -€27,855
down €27,855 (-57.6%), from €48,356 to €20,501
- Current portion of long-term debt -€8,238
no longer reported in 2025 (was €8,238)
- Other debts +€4,472
up €4,472 (+151.4%), from €2,954 to €7,427
- Tax, wage and social debts -€2,922
down €2,922 (-57.0%), from €5,127 to €2,205
of which Taxes: -€2,922
- Profit (loss) carried forward +€1,887
up €1,887 (+20.5%), from €9,181 to €11,067
- Gross operating margin -€10,534
down €10,534 (-33.1%), from €31,812 to €21,278
- Taxes -€2,385
down €2,385 (-64.7%), from €3,686 to €1,301
- Depreciation -€2,322
down €2,322 (-14.2%), from €16,357 to €14,035
- Staff costs +€2,177
new in 2025: €2,177
- Financial charges -€1,338
down €1,338 (-60.8%), from €2,200 to €862
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,373 | €44,076 | -€32,297 | -42.3% |
| Fixed assets | 21/28 | €54,265 | €34,213 | -€20,051 | -37.0% |
| Tangible fixed assets | 22/27 | €54,265 | €34,213 | -€20,051 | -37.0% |
| Land and buildings | 22 | - | €742 | +€742 | |
| Plant, machinery and equipment | 23 | - | €6,393 | +€6,393 | |
| Furniture and vehicles | 24 | €54,265 | €27,078 | -€27,187 | -50.1% |
| Current assets | 29/58 | €22,108 | €9,863 | -€12,245 | -55.4% |
| Amounts receivable within one year | 40/41 | €9,419 | €7,453 | -€1,966 | -20.9% |
| Trade receivables | 40 | €9,419 | €7,254 | -€2,165 | -23.0% |
| Other amounts receivable | 41 | €0 | €199 | +€199 | |
| Cash at bank and in hand | 54/58 | €12,459 | €1,616 | -€10,843 | -87.0% |
| Deferred charges and accrued income | 490/1 | €230 | €793 | +€563 | +245.3% |
| Total equity and liabilities | 10/49 | €76,373 | €44,076 | -€32,297 | -42.3% |
| Equity | 10/15 | €11,581 | €13,467 | +€1,887 | +16.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,181 | €11,067 | +€1,887 | +20.5% |
| Amounts payable | 17/49 | €64,792 | €30,609 | -€34,183 | -52.8% |
| Amounts payable after more than one year | 17 | €48,356 | €20,501 | -€27,855 | -57.6% |
| Financial debts | 170/4 | €48,356 | €20,501 | -€27,855 | -57.6% |
| Amounts payable within one year | 42/48 | €16,436 | €10,108 | -€6,328 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €8,238 | - | -€8,238 | |
| Trade debts | 44 | €117 | €477 | +€359 | +307.0% |
| Suppliers | 440/4 | €117 | €477 | +€359 | +307.0% |
| Taxes, remuneration and social security | 45 | €5,127 | €2,205 | -€2,922 | -57.0% |
| Taxes | 450/3 | €5,127 | €2,205 | -€2,922 | -57.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,954 | €7,427 | +€4,472 | +151.4% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €2,177 | +€2,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,357 | €14,035 | -€2,322 | -14.2% |
| Other operating charges | 640/8 | €0 | €1,158 | +€1,158 | |
| Non-recurring operating charges | 66A | €388 | - | -€388 | |
| Gross operating margin | 9900 | €31,812 | €21,278 | -€10,534 | -33.1% |
| Operating profit (loss) | 9901 | €15,067 | €3,908 | -€11,159 | -74.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,200 | €862 | -€1,338 | -60.8% |
| Recurring financial charges | 65 | €2,200 | €862 | -€1,338 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €12,867 | €3,046 | -€9,821 | -76.3% |
| Income taxes | 67/77 | €3,686 | €1,301 | -€2,385 | -64.7% |
| Profit (loss) for the period | 9904 | €9,181 | €1,745 | -€7,435 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,181 | €1,745 | -€7,435 | -81.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.