ORIOLUS: 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.
ORIOLUS
Largest movements
- Receivables after one year +€61,975
up €61,975 (+32.3%), from €192,072 to €254,047
- Receivables within one year -€40,000
down €40,000 (-66.7%), from €60,000 to €20,000
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,753
up €3,753 (+148%), from €2,542 to €6,295
- Other operating charges -€944
down €944 (-48.6%), from €1,942 to €998
- Financial charges -€185
down €185 (-46.8%), from €395 to €210
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 | €2,363,599 | €2,387,876 | +€24,277 | +1.0% |
| Fixed assets | 21/28 | €2,111,419 | €2,111,419 | = | 0.0% |
| Financial fixed assets | 28 | €2,111,419 | €2,111,419 | = | 0.0% |
| Current assets | 29/58 | €252,181 | €276,458 | +€24,277 | +9.6% |
| Amounts receivable after more than one year | 29 | €192,072 | €254,047 | +€61,975 | +32.3% |
| Trade receivables | 290 | €192,072 | €254,047 | +€61,975 | +32.3% |
| Amounts receivable within one year | 40/41 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Trade receivables | 40 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €23 | €2,410 | +€2,388 | +10,566% |
| Deferred charges and accrued income | 490/1 | €86 | - | -€86 | |
| Total equity and liabilities | 10/49 | €2,363,599 | €2,387,876 | +€24,277 | +1.0% |
| Equity | 10/15 | €1,447,409 | €1,452,496 | +€5,087 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,428,809 | €1,433,896 | +€5,087 | +0.4% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €1,408,809 | €1,413,896 | +€5,087 | +0.4% |
| Amounts payable | 17/49 | €916,190 | €935,381 | +€19,190 | +2.1% |
| Amounts payable after more than one year | 17 | €866,399 | €858,608 | -€7,791 | -0.9% |
| Other amounts payable | 178/9 | €866,399 | €858,608 | -€7,791 | -0.9% |
| Amounts payable within one year | 42/48 | €49,791 | €76,772 | +€26,981 | +54.2% |
| Trade debts | 44 | €38,310 | €56,199 | +€17,889 | +46.7% |
| Suppliers | 440/4 | €38,310 | €56,199 | +€17,889 | +46.7% |
| Taxes, remuneration and social security | 45 | €11,481 | €20,573 | +€9,092 | +79.2% |
| Taxes | 450/3 | €11,481 | €20,573 | +€9,092 | +79.2% |
| Other operating charges | 640/8 | €1,942 | €998 | -€944 | -48.6% |
| Gross operating margin | 9900 | €2,542 | €6,295 | +€3,753 | +148% |
| Operating profit (loss) | 9901 | €600 | €5,297 | +€4,697 | +783% |
| Financial charges | 65/66B | €395 | €210 | -€185 | -46.8% |
| Recurring financial charges | 65 | €395 | €210 | -€185 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €205 | €5,087 | +€4,882 | +2,377% |
| Profit (loss) for the period | 9904 | €205 | €5,087 | +€4,882 | +2,377% |
| Profit (loss) for the period to be appropriated | 9905 | €205 | €5,087 | +€4,882 | +2,377% |
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 26 October 2026 via checked.be.