ORIS CHAUFFAGE: 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 CHAUFFAGE
Largest movements
- Cash +€24,191
up €24,191 (+85.8%), from €28,182 to €52,373
mainly Other debts (+€26,680) and Depreciation (+€15,613)
- Tangible fixed assets -€15,613
down €15,613 (-33.3%), from €46,909 to €31,296
of which Furniture and vehicles: -€14,634
- Receivables within one year -€13,351
down €13,351 (-62.1%), from €21,498 to €8,146
of which Trade receivables: -€16,775
- Stocks and contracts -€4,276
down €4,276 (-70.4%), from €6,076 to €1,800
- Other debts +€26,680
new in 2025: €26,680
- Profit (loss) carried forward -€16,410
down €16,410 (-35.9%), from €45,709 to €29,299
- Debts after one year -€10,719
down €10,719 (-31.7%), from €33,780 to €23,062
- Trade debts -€6,867
down €6,867 (-86.8%), from €7,913 to €1,046
- Tax, wage and social debts -€2,112
no longer reported in 2025 (was €2,112)
- Gross operating margin -€15,726
down €15,726 (-34.2%), from €46,006 to €30,280
- Taxes -€3,921
down €3,921 (-57.1%), from €6,873 to €2,952
- Other operating charges +€589
up €589 (+81.0%), from €727 to €1,317
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 | €102,726 | €93,805 | -€8,921 | -8.7% |
| Fixed assets | 21/28 | €46,909 | €31,296 | -€15,613 | -33.3% |
| Tangible fixed assets | 22/27 | €46,909 | €31,296 | -€15,613 | -33.3% |
| Plant, machinery and equipment | 23 | €3,533 | €2,554 | -€979 | -27.7% |
| Furniture and vehicles | 24 | €43,376 | €28,742 | -€14,634 | -33.7% |
| Current assets | 29/58 | €55,817 | €62,508 | +€6,692 | +12.0% |
| Stocks and contracts in progress | 3 | €6,076 | €1,800 | -€4,276 | -70.4% |
| Stocks | 30/36 | €6,076 | €1,800 | -€4,276 | -70.4% |
| Amounts receivable within one year | 40/41 | €21,498 | €8,146 | -€13,351 | -62.1% |
| Trade receivables | 40 | €21,105 | €4,330 | -€16,775 | -79.5% |
| Other amounts receivable | 41 | €392 | €3,816 | +€3,424 | +873% |
| Cash at bank and in hand | 54/58 | €28,182 | €52,373 | +€24,191 | +85.8% |
| Deferred charges and accrued income | 490/1 | €62 | €189 | +€128 | +207% |
| Total equity and liabilities | 10/49 | €102,726 | €93,805 | -€8,921 | -8.7% |
| Equity | 10/15 | €48,709 | €32,299 | -€16,410 | -33.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,709 | €29,299 | -€16,410 | -35.9% |
| Amounts payable | 17/49 | €54,016 | €61,506 | +€7,490 | +13.9% |
| Amounts payable after more than one year | 17 | €33,780 | €23,062 | -€10,719 | -31.7% |
| Financial debts | 170/4 | €33,780 | €23,062 | -€10,719 | -31.7% |
| Amounts payable within one year | 42/48 | €20,236 | €38,444 | +€18,208 | +90.0% |
| Current portion of amounts payable after more than one year | 42 | €10,211 | €10,719 | +€507 | +5.0% |
| Trade debts | 44 | €7,913 | €1,046 | -€6,867 | -86.8% |
| Suppliers | 440/4 | €7,913 | €1,046 | -€6,867 | -86.8% |
| Taxes, remuneration and social security | 45 | €2,112 | - | -€2,112 | |
| Taxes | 450/3 | €2,112 | - | -€2,112 | |
| Other amounts payable | 47/48 | - | €26,680 | +€26,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,524 | €15,613 | +€89 | +0.6% |
| Other operating charges | 640/8 | €727 | €1,317 | +€589 | +81.0% |
| Gross operating margin | 9900 | €46,006 | €30,280 | -€15,726 | -34.2% |
| Operating profit (loss) | 9901 | €29,755 | €13,350 | -€16,404 | -55.1% |
| Financial income | 75/76B | €312 | €205 | -€107 | -34.2% |
| Recurring financial income | 75 | €312 | €205 | -€107 | -34.2% |
| Financial charges | 65/66B | €2,465 | €2,014 | -€451 | -18.3% |
| Recurring financial charges | 65 | €2,465 | €2,014 | -€451 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €27,602 | €11,541 | -€16,060 | -58.2% |
| Income taxes | 67/77 | €6,873 | €2,952 | -€3,921 | -57.1% |
| Profit (loss) for the period | 9904 | €20,729 | €8,590 | -€12,139 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,729 | €8,590 | -€12,139 | -58.6% |
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 23 October 2026 via checked.be.