ORIO: 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.
ORIO
Largest movements
- Cash +€12,104
up €12,104 (+67.7%), from €17,869 to €29,972
mainly Other debts (+€58,977) and Net result for the year (+€14,274)
- Receivables within one year -€1,259
down €1,259 (-3.0%), from €42,217 to €40,958
of which Other amounts receivable: -€2,742
- Tangible fixed assets -€1,071
down €1,071 (-16.5%), from €6,494 to €5,423
- Other debts +€58,977
up €58,977 (+6865.7%), from €859 to €59,836
- Profit (loss) carried forward -€52,056
down €52,056 (-94.1%), from €55,330 to €3,274
- Tax, wage and social debts +€2,668
up €2,668 (+38.9%), from €6,861 to €9,528
- Financial charges +€1,566
up €1,566 (+482.2%), from €325 to €1,891
- Taxes +€841
up €841 (+16.0%), from €5,254 to €6,095
- Gross operating margin -€813
down €813 (-3.2%), from €25,167 to €24,355
- Depreciation -€702
down €702 (-27.2%), from €2,577 to €1,875
- Financial income -€289
no longer reported in 2025 (was €289)
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 | €66,580 | €76,353 | +€9,773 | +14.7% |
| Fixed assets | 21/28 | €6,494 | €5,423 | -€1,071 | -16.5% |
| Tangible fixed assets | 22/27 | €6,494 | €5,423 | -€1,071 | -16.5% |
| Furniture and vehicles | 24 | €6,494 | €5,423 | -€1,071 | -16.5% |
| Current assets | 29/58 | €60,085 | €70,930 | +€10,845 | +18.0% |
| Amounts receivable within one year | 40/41 | €42,217 | €40,958 | -€1,259 | -3.0% |
| Trade receivables | 40 | €39,475 | €40,958 | +€1,483 | +3.8% |
| Other amounts receivable | 41 | €2,742 | - | -€2,742 | |
| Cash at bank and in hand | 54/58 | €17,869 | €29,972 | +€12,104 | +67.7% |
| Total equity and liabilities | 10/49 | €66,580 | €76,353 | +€9,773 | +14.7% |
| Equity | 10/15 | €57,330 | €5,274 | -€52,056 | -90.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,330 | €3,274 | -€52,056 | -94.1% |
| Amounts payable | 17/49 | €9,250 | €71,079 | +€61,829 | +668.4% |
| Amounts payable within one year | 42/48 | €9,250 | €71,079 | +€61,829 | +668.4% |
| Trade debts | 44 | €1,530 | €1,715 | +€185 | +12.1% |
| Suppliers | 440/4 | €1,530 | €1,715 | +€185 | +12.1% |
| Taxes, remuneration and social security | 45 | €6,861 | €9,528 | +€2,668 | +38.9% |
| Taxes | 450/3 | €6,861 | €9,528 | +€2,668 | +38.9% |
| Other amounts payable | 47/48 | €859 | €59,836 | +€58,977 | +6865.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,577 | €1,875 | -€702 | -27.2% |
| Other operating charges | 640/8 | €220 | €220 | = | 0.0% |
| Gross operating margin | 9900 | €25,167 | €24,355 | -€813 | -3.2% |
| Operating profit (loss) | 9901 | €22,370 | €22,260 | -€111 | -0.5% |
| Financial income | 75/76B | €289 | - | -€289 | |
| Recurring financial income | 75 | €289 | - | -€289 | |
| Financial charges | 65/66B | €325 | €1,891 | +€1,566 | +482.2% |
| Recurring financial charges | 65 | €325 | €1,891 | +€1,566 | +482.2% |
| Profit (loss) for the period before taxes | 9903 | €22,335 | €20,369 | -€1,966 | -8.8% |
| Income taxes | 67/77 | €5,254 | €6,095 | +€841 | +16.0% |
| Profit (loss) for the period | 9904 | €17,081 | €14,274 | -€2,807 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,081 | €14,274 | -€2,807 | -16.4% |
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 9 October 2026 via checked.be.