ORIS: 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.
ORIS
Largest movements
- Tangible fixed assets +€264,946
up €264,946 (+34.8%), from €760,871 to €1.0m
of which Plant, machinery and equipment: +€184,046
- Cash +€63,125
up €63,125 (+84.8%), from €74,462 to €137,586
mainly Other debts (+€135,026) and Debts after one year (+€115,883)
- Other debts +€135,026
up €135,026 (+161.6%), from €83,555 to €218,582
- Debts after one year +€115,883
up €115,883 (+19.5%), from €595,497 to €711,380
- Current portion of long-term debt +€29,042
new in 2025: €29,042
- Trade debts +€27,140
up €27,140 (+64.2%), from €42,284 to €69,425
- Tax, wage and social debts +€12,874
new in 2025: €12,874
of which Remuneration and social security: +€11,105
- Gross operating margin +€218,847
up €218,847, from -€39,123 to €179,723
- Staff costs +€70,254
new in 2025: €70,254
- Depreciation +€67,716
up €67,716 (+871.9%), from €7,767 to €75,483
- Financial charges +€19,235
up €19,235 (+256.3%), from €7,506 to €26,741
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 | €842,531 | €1,171,757 | +€329,226 | +39.1% |
| Fixed assets | 21/28 | €760,871 | €1,025,817 | +€264,946 | +34.8% |
| Tangible fixed assets | 22/27 | €760,871 | €1,025,817 | +€264,946 | +34.8% |
| Land and buildings | 22 | €730,473 | €812,020 | +€81,547 | +11.2% |
| Plant, machinery and equipment | 23 | €28,457 | €212,503 | +€184,046 | +646.7% |
| Furniture and vehicles | 24 | €1,941 | €1,294 | -€647 | -33.3% |
| Current assets | 29/58 | €81,660 | €145,940 | +€64,280 | +78.7% |
| Amounts receivable within one year | 40/41 | €6,737 | €6,171 | -€566 | -8.4% |
| Trade receivables | 40 | €6,737 | €6,171 | -€566 | -8.4% |
| Cash at bank and in hand | 54/58 | €74,462 | €137,586 | +€63,125 | +84.8% |
| Deferred charges and accrued income | 490/1 | €462 | €2,183 | +€1,722 | +373.0% |
| Total equity and liabilities | 10/49 | €842,531 | €1,171,757 | +€329,226 | +39.1% |
| Equity | 10/15 | €119,492 | €126,541 | +€7,049 | +5.9% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,508 | -€48,459 | +€7,049 | +12.7% |
| Amounts payable | 17/49 | €723,039 | €1,045,217 | +€322,177 | +44.6% |
| Amounts payable after more than one year | 17 | €595,497 | €711,380 | +€115,883 | +19.5% |
| Financial debts | 170/4 | €595,497 | €711,380 | +€115,883 | +19.5% |
| Amounts payable within one year | 42/48 | €125,840 | €329,922 | +€204,082 | +162.2% |
| Current portion of amounts payable after more than one year | 42 | - | €29,042 | +€29,042 | |
| Trade debts | 44 | €42,284 | €69,425 | +€27,140 | +64.2% |
| Suppliers | 440/4 | €42,284 | €69,425 | +€27,140 | +64.2% |
| Taxes, remuneration and social security | 45 | - | €12,874 | +€12,874 | |
| Taxes | 450/3 | - | €1,769 | +€1,769 | |
| Remuneration and social security | 454/9 | - | €11,105 | +€11,105 | |
| Other amounts payable | 47/48 | €83,555 | €218,582 | +€135,026 | +161.6% |
| Accrued charges and deferred income | 492/3 | €1,703 | €3,915 | +€2,212 | +129.9% |
| Remuneration, social security and pensions | 62 | - | €70,254 | +€70,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,767 | €75,483 | +€67,716 | +871.9% |
| Other operating charges | 640/8 | €1,113 | €197 | -€915 | -82.2% |
| Gross operating margin | 9900 | -€39,123 | €179,723 | +€218,847 | |
| Operating profit (loss) | 9901 | -€48,002 | €33,789 | +€81,791 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -84.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -84.8% |
| Financial charges | 65/66B | €7,506 | €26,741 | +€19,235 | +256.3% |
| Recurring financial charges | 65 | €7,506 | €26,741 | +€19,235 | +256.3% |
| Profit (loss) for the period before taxes | 9903 | -€55,508 | €7,049 | +€62,556 | |
| Profit (loss) for the period | 9904 | -€55,508 | €7,049 | +€62,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,508 | €7,049 | +€62,556 |
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 6 October 2026 via checked.be.