ORIS-WUYTS: 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-WUYTS
Largest movements
- Stocks and contracts +€203,441
up €203,441 (+21.0%), from €967,748 to €1.2m
- Receivables within one year -€71,376
down €71,376 (-31.0%), from €230,208 to €158,832
of which Trade receivables: -€88,113
- Cash +€68,832
up €68,832 (+25.2%), from €273,141 to €341,973
mainly Net result for the year (+€137,855) and Trade debts (+€101,483)
- Tangible fixed assets -€49,436
down €49,436 (-5.6%), from €890,663 to €841,227
of which Land and buildings: -€54,923
- Reserves +€137,855
up €137,855 (+16.1%), from €857,147 to €995,002
- Trade debts +€101,483
up €101,483 (+53.9%), from €188,305 to €289,789
- Debts after one year -€49,604
down €49,604 (-7.5%), from €658,324 to €608,720
- Tax, wage and social debts -€28,992
down €28,992 (-37.5%), from €77,214 to €48,222
of which Taxes: -€23,956
- Staff costs -€55,863
down €55,863 (-13.2%), from €423,343 to €367,480
- Gross operating margin -€46,035
down €46,035 (-6.5%), from €710,444 to €664,408
- Financial income +€16,529
up €16,529 (+248%), from €6,678 to €23,207
- Taxes +€12,115
up €12,115 (+25.5%), from €47,445 to €59,560
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 | €2,372,509 | €2,534,183 | +€161,674 | +6.8% |
| Fixed assets | 21/28 | €890,663 | €841,227 | -€49,436 | -5.6% |
| Tangible fixed assets | 22/27 | €890,663 | €841,227 | -€49,436 | -5.6% |
| Land and buildings | 22 | €844,029 | €789,107 | -€54,923 | -6.5% |
| Plant, machinery and equipment | 23 | €41,152 | €43,421 | +€2,269 | +5.5% |
| Furniture and vehicles | 24 | €5,481 | €8,699 | +€3,218 | +58.7% |
| Current assets | 29/58 | €1,481,845 | €1,692,956 | +€211,111 | +14.2% |
| Stocks and contracts in progress | 3 | €967,748 | €1,171,190 | +€203,441 | +21.0% |
| Stocks | 30/36 | €967,748 | €1,171,190 | +€203,441 | +21.0% |
| Amounts receivable within one year | 40/41 | €230,208 | €158,832 | -€71,376 | -31.0% |
| Trade receivables | 40 | €230,208 | €142,096 | -€88,113 | -38.3% |
| Other amounts receivable | 41 | - | €16,737 | +€16,737 | |
| Cash at bank and in hand | 54/58 | €273,141 | €341,973 | +€68,832 | +25.2% |
| Deferred charges and accrued income | 490/1 | €10,748 | €20,961 | +€10,213 | +95.0% |
| Total equity and liabilities | 10/49 | €2,372,509 | €2,534,183 | +€161,674 | +6.8% |
| Equity | 10/15 | €1,227,747 | €1,365,602 | +€137,855 | +11.2% |
| Contributions | 10/11 | €370,600 | €370,600 | = | 0.0% |
| Reserves | 13 | €857,147 | €995,002 | +€137,855 | +16.1% |
| Distributable reserves | 133 | €857,147 | €995,002 | +€137,855 | +16.1% |
| Amounts payable | 17/49 | €1,144,762 | €1,168,581 | +€23,820 | +2.1% |
| Amounts payable after more than one year | 17 | €658,324 | €608,720 | -€49,604 | -7.5% |
| Financial debts | 170/4 | €658,324 | €608,720 | -€49,604 | -7.5% |
| Amounts payable within one year | 42/48 | €486,437 | €559,861 | +€73,424 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €48,921 | €49,604 | +€683 | +1.4% |
| Trade debts | 44 | €188,305 | €289,789 | +€101,483 | +53.9% |
| Suppliers | 440/4 | €188,305 | €289,789 | +€101,483 | +53.9% |
| Taxes, remuneration and social security | 45 | €77,214 | €48,222 | -€28,992 | -37.5% |
| Taxes | 450/3 | €43,516 | €19,560 | -€23,956 | -55.1% |
| Remuneration and social security | 454/9 | €33,698 | €28,662 | -€5,036 | -14.9% |
| Other amounts payable | 47/48 | €171,997 | €172,247 | +€249 | +0.1% |
| Remuneration, social security and pensions | 62 | €423,343 | €367,480 | -€55,863 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,121 | €81,145 | -€3,976 | -4.7% |
| Other operating charges | 640/8 | €25,670 | €27,646 | +€1,976 | +7.7% |
| Gross operating margin | 9900 | €710,444 | €664,408 | -€46,035 | -6.5% |
| Operating profit (loss) | 9901 | €176,310 | €188,137 | +€11,828 | +6.7% |
| Financial income | 75/76B | €6,678 | €23,207 | +€16,529 | +248% |
| Recurring financial income | 75 | €6,678 | €23,207 | +€16,529 | +248% |
| Financial charges | 65/66B | €17,046 | €13,930 | -€3,116 | -18.3% |
| Recurring financial charges | 65 | €17,046 | €13,930 | -€3,116 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €165,941 | €197,415 | +€31,473 | +19.0% |
| Income taxes | 67/77 | €47,445 | €59,560 | +€12,115 | +25.5% |
| Profit (loss) for the period | 9904 | €118,497 | €137,855 | +€19,358 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €118,497 | €137,855 | +€19,358 | +16.3% |
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 20 October 2026 via checked.be.