Oris: 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.
Oris
Largest movements
- Receivables within one year +€20,844
up €20,844 (+28.7%), from €72,676 to €93,519
of which Other amounts receivable: +€22,074
- Cash -€1,292
down €1,292 (-51.5%), from €2,510 to €1,218
mainly Receivables within one year (-€20,844)
- Trade debts +€16,165
up €16,165 (+39.8%), from €40,659 to €56,824
- Tax, wage and social debts +€3,002
up €3,002 (+90.9%), from €3,303 to €6,305
of which Remuneration and social security: +€6,305
- Gross operating margin +€6,573
up €6,573, from -€3,905 to €2,668
- Taxes +€1,859
new in 2025: €1,859
- Financial charges +€124
up €124 (+169.7%), from €73 to €197
- Other operating charges -€64
down €64 (-22.0%), from €291 to €227
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 | €75,186 | €94,738 | +€19,552 | +26.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €75,186 | €94,738 | +€19,552 | +26.0% |
| Amounts receivable within one year | 40/41 | €72,676 | €93,519 | +€20,844 | +28.7% |
| Trade receivables | 40 | €21,206 | €19,976 | -€1,230 | -5.8% |
| Other amounts receivable | 41 | €51,470 | €73,544 | +€22,074 | +42.9% |
| Cash at bank and in hand | 54/58 | €2,510 | €1,218 | -€1,292 | -51.5% |
| Total equity and liabilities | 10/49 | €75,186 | €94,738 | +€19,552 | +26.0% |
| Equity | 10/15 | €31,223 | €31,609 | +€385 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,023 | €25,409 | +€385 | +1.5% |
| Amounts payable | 17/49 | €43,962 | €63,129 | +€19,167 | +43.6% |
| Amounts payable within one year | 42/48 | €43,962 | €63,129 | +€19,167 | +43.6% |
| Trade debts | 44 | €40,659 | €56,824 | +€16,165 | +39.8% |
| Suppliers | 440/4 | €40,659 | €56,824 | +€16,165 | +39.8% |
| Taxes, remuneration and social security | 45 | €3,303 | €6,305 | +€3,002 | +90.9% |
| Taxes | 450/3 | €3,303 | €0 | -€3,303 | -100.0% |
| Remuneration and social security | 454/9 | - | €6,305 | +€6,305 | |
| Other operating charges | 640/8 | €291 | €227 | -€64 | -22.0% |
| Gross operating margin | 9900 | -€3,905 | €2,668 | +€6,573 | |
| Operating profit (loss) | 9901 | -€4,195 | €2,442 | +€6,637 | |
| Financial charges | 65/66B | €73 | €197 | +€124 | +169.7% |
| Recurring financial charges | 65 | €73 | €197 | +€124 | +169.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,268 | €2,244 | +€6,512 | |
| Income taxes | 67/77 | - | €1,859 | +€1,859 | |
| Profit (loss) for the period | 9904 | -€4,268 | €385 | +€4,653 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,268 | €385 | +€4,653 |
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 10 October 2026 via checked.be.