ORIS GROUP: 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.
What changed
ORIS GROUP
NACE 47.750, Retail sale of cosmetics and toilet articles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€854,287
2024 · €867,223-€1.7m
Equity
€2.5m
2024 · €3.4m-€854,287
Cash
€316,638
2024 · €643,725-€327,088
Balance sheet total
€13.2m
2024 · €12.0m+€1.2m
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+244.9%), from €453,407 to €1.6m
of which Trade receivables: +€891,010
- Stocks and contracts +€692,986
up €692,986 (+9.2%), from €7.5m to €8.2m
- Cash -€327,088
down €327,088 (-50.8%), from €643,725 to €316,638
mainly Receivables within one year (-€1.1m) and Net result for the year (-€854,287)
- Deferred charges and accrued income -€191,650
down €191,650 (-22.5%), from €850,310 to €658,660
Equity and liabilities
- Other debts +€1.2m
up €1.2m (+587.9%), from €200,000 to €1.4m
- Profit (loss) carried forward -€854,287
down €854,287 (-27.4%), from €3.1m to €2.3m
- Trade debts +€797,073
up €797,073 (+18.8%), from €4.2m to €5.0m
- Debts after one year +€532,020
up €532,020 (+25.5%), from €2.1m to €2.6m
- Tax, wage and social debts -€431,957
down €431,957 (-38.7%), from €1.1m to €683,093
of which Taxes: -€308,781
Income statement
- Services and other goods +€1.3m
up €1.3m (+28.2%), from €4.6m to €5.9m
- Goods and materials +€520,436
up €520,436 (+4.8%), from €10.9m to €11.4m
of which Change in stocks: decrease (increase): +€648,981
- Staff costs +€454,482
up €454,482 (+13.0%), from €3.5m to €3.9m
- Turnover +€374,702
up €374,702 (+1.8%), from €21.0m to €21.3m
- Taxes -€335,713
down €335,713, from €333,477 to -€2,237
of which Taxes: -€333,477
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.
Result 2024
€867,223
Turnover
+€374,702
Other operating income
+€37,207
Goods and materials
-€520,436
Services and other goods
-€1.3m
Staff costs
-€454,482
Depreciation
-€25,502
Other operating charges
-€4,147
Other operating items
-€65,629
Financial income
-€186
Financial charges
-€103,353
Taxes
+€335,713
Result 2025
-€854,287
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.
From operations
-€310,843
Investment
-€549,947
Financing
+€533,702
Cash 2024
€643,725
From operations (derived)
-€310,843
Net result for the year
-€854,287
Depreciation
+€614,254
Stocks and contracts
-€692,986
Receivables within one year
-€1.1m
Deferred charges and accrued income
+€191,650
Trade debts
+€797,073
Tax, wage and social debts
-€431,957
Other debts
+€1.2m
Investment (derived)
-€549,947
Investment in fixed assets (net)
-€549,947
Financing
+€533,702
Debts after one year
+€532,020
Current portion of long-term debt
+€1,683
Cash 2025
€316,638
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,986,031 | €13,206,340 | +€1.2m | +10.2% |
| Fixed assets | 21/28 | €2,510,491 | €2,446,184 | -€64,307 | -2.6% |
| Intangible fixed assets | 21 | €111,935 | €95,523 | -€16,412 | -14.7% |
| Tangible fixed assets | 22/27 | €2,256,057 | €2,208,162 | -€47,895 | -2.1% |
| Plant, machinery and equipment | 23 | €17,799 | €24,399 | +€6,600 | +37.1% |
| Furniture and vehicles | 24 | - | €7,141 | +€7,141 | |
| Other tangible fixed assets | 26 | €2,238,258 | €2,176,621 | -€61,637 | -2.8% |
| Financial fixed assets | 28 | €142,500 | €142,500 | = | 0.0% |
| Affiliated companies | 280/1 | €131,814 | €131,814 | = | 0.0% |
| Participating interests | 280 | €131,814 | €131,814 | = | 0.0% |
| Other financial fixed assets | 284/8 | €10,685 | €10,685 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €10,685 | €10,685 | = | 0.0% |
| Current assets | 29/58 | €9,475,539 | €10,760,156 | +€1.3m | +13.6% |
| Stocks and contracts in progress | 3 | €7,528,097 | €8,221,082 | +€692,986 | +9.2% |
| Stocks | 30/36 | €7,528,097 | €8,221,082 | +€692,986 | +9.2% |
| Goods purchased for resale | 34 | €7,528,097 | €8,221,082 | +€692,986 | +9.2% |
| Amounts receivable within one year | 40/41 | €453,407 | €1,563,776 | +€1.1m | +244.9% |
| Trade receivables | 40 | €453,407 | €1,344,417 | +€891,010 | +196.5% |
| Other amounts receivable | 41 | - | €219,360 | +€219,360 | |
| Cash at bank and in hand | 54/58 | €643,725 | €316,638 | -€327,088 | -50.8% |
| Deferred charges and accrued income | 490/1 | €850,310 | €658,660 | -€191,650 | -22.5% |
| Total equity and liabilities | 10/49 | €11,986,031 | €13,206,340 | +€1.2m | +10.2% |
| Equity | 10/15 | €3,387,963 | €2,533,676 | -€854,287 | -25.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,112,963 | €2,258,676 | -€854,287 | -27.4% |
| Amounts payable | 17/49 | €8,598,068 | €10,672,665 | +€2.1m | +24.1% |
| Amounts payable after more than one year | 17 | €2,089,526 | €2,621,546 | +€532,020 | +25.5% |
| Financial debts | 170/4 | €2,089,526 | €2,621,546 | +€532,020 | +25.5% |
| Credit institutions | 173 | €1,664,526 | €2,621,546 | +€957,020 | +57.5% |
| Other loans | 174 | €425,000 | - | -€425,000 | |
| Amounts payable within one year | 42/48 | €6,508,542 | €8,051,119 | +€1.5m | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €955,819 | €957,502 | +€1,683 | +0.2% |
| Trade debts | 44 | €4,237,673 | €5,034,746 | +€797,073 | +18.8% |
| Suppliers | 440/4 | €4,237,673 | €5,034,746 | +€797,073 | +18.8% |
| Taxes, remuneration and social security | 45 | €1,115,050 | €683,093 | -€431,957 | -38.7% |
| Taxes | 450/3 | €483,647 | €174,867 | -€308,781 | -63.8% |
| Remuneration and social security | 454/9 | €631,403 | €508,226 | -€123,176 | -19.5% |
| Other amounts payable | 47/48 | €200,000 | €1,375,778 | +€1.2m | +587.9% |
| Operating income | 70/76A | €20,982,657 | €21,432,150 | +€449,493 | +2.1% |
| Turnover | 70 | €20,964,422 | €21,339,125 | +€374,702 | +1.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €12,535 | - | -€12,535 | |
| Other operating income | 74 | - | €37,207 | +€37,207 | |
| Non-recurring operating income | 76A | €5,700 | €55,818 | +€50,118 | +879.3% |
| Operating charges | 60/66A | €19,561,899 | €21,965,076 | +€2.4m | +12.3% |
| Goods for resale, raw materials and consumables | 60 | €10,873,446 | €11,393,882 | +€520,436 | +4.8% |
| Purchases | 600/8 | €12,215,412 | €12,086,868 | -€128,545 | -1.1% |
| Change in stocks: decrease (increase) | 609 | -€1,341,966 | -€692,986 | +€648,981 | +48.4% |
| Services and other goods | 61 | €4,587,558 | €5,882,956 | +€1.3m | +28.2% |
| Remuneration, social security and pensions | 62 | €3,488,098 | €3,942,581 | +€454,482 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588,752 | €614,254 | +€25,502 | +4.3% |
| Other operating charges | 640/8 | €23,507 | €27,654 | +€4,147 | +17.6% |
| Non-recurring operating charges | 66A | €538 | €103,750 | +€103,212 | +19200.5% |
| Operating profit (loss) | 9901 | €1,420,758 | -€532,926 | -€2.0m | |
| Financial income | 75/76B | €186 | - | -€186 | |
| Recurring financial income | 75 | €186 | - | -€186 | |
| Other financial income | 752/9 | €186 | - | -€186 | |
| Financial charges | 65/66B | €220,244 | €323,597 | +€103,353 | +46.9% |
| Recurring financial charges | 65 | €220,244 | €323,597 | +€103,353 | +46.9% |
| Debt charges | 650 | €115,145 | - | -€115,145 | |
| Other financial charges | 652/9 | €105,099 | €323,597 | +€218,499 | +207.9% |
| Profit (loss) for the period before taxes | 9903 | €1,200,700 | -€856,524 | -€2.1m | |
| Income taxes | 67/77 | €333,477 | -€2,237 | -€335,713 | |
| Taxes | 670/3 | €333,477 | - | -€333,477 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €2,237 | +€2,237 | |
| Profit (loss) for the period | 9904 | €867,223 | -€854,287 | -€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €867,223 | -€854,287 | -€1.7m |
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 7 October 2026 via checked.be.