ORISHIN: 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.
ORISHIN
Largest movements
- Tangible fixed assets -€22,905
down €22,905 (-8.7%), from €262,743 to €239,838
of which Land and buildings: -€22,531
- Debts after one year -€22,299
no longer reported in 2025 (was €22,299)
- Tax, wage and social debts -€10,834
down €10,834 (-89.2%), from €12,142 to €1,307
- Other debts +€7,802
up €7,802 (+6.5%), from €120,854 to €128,656
- Turnover -€19,998
down €19,998 (-50.0%), from €39,996 to €19,998
- Gross operating margin -€13,827
down €13,827 (-31.7%), from €43,621 to €29,793
- Taxes -€9,352
down €9,352, from €7,724 to -€1,628
- Purchases and services -€1,665
down €1,665 (-24.7%), from €6,735 to €5,069
- Financial charges -€617
down €617 (-27.9%), from €2,214 to €1,596
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 | €510,900 | €485,868 | -€25,032 | -4.9% |
| Fixed assets | 21/28 | €502,743 | €479,838 | -€22,905 | -4.6% |
| Tangible fixed assets | 22/27 | €262,743 | €239,838 | -€22,905 | -8.7% |
| Land and buildings | 22 | €260,866 | €238,335 | -€22,531 | -8.6% |
| Plant, machinery and equipment | 23 | €1,220 | €1,187 | -€33 | -2.7% |
| Furniture and vehicles | 24 | €658 | €316 | -€341 | -51.9% |
| Financial fixed assets | 28 | €240,000 | €240,000 | = | 0.0% |
| Current assets | 29/58 | €8,156 | €6,030 | -€2,127 | -26.1% |
| Amounts receivable within one year | 40/41 | €7,030 | €4,526 | -€2,504 | -35.6% |
| Trade receivables | 40 | €6,666 | - | -€6,666 | |
| Other amounts receivable | 41 | €364 | €4,526 | +€4,162 | +1,144% |
| Cash at bank and in hand | 54/58 | €263 | €628 | +€365 | +139% |
| Deferred charges and accrued income | 490/1 | €864 | €876 | +€12 | +1.4% |
| Total equity and liabilities | 10/49 | €510,900 | €485,868 | -€25,032 | -4.9% |
| Equity | 10/15 | €325,742 | €330,504 | +€4,762 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €313,342 | €318,104 | +€4,762 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €311,482 | €316,244 | +€4,762 | +1.5% |
| Amounts payable | 17/49 | €185,158 | €155,364 | -€29,794 | -16.1% |
| Amounts payable after more than one year | 17 | €22,299 | - | -€22,299 | |
| Financial debts | 170/4 | €22,299 | - | -€22,299 | |
| Amounts payable within one year | 42/48 | €162,859 | €155,364 | -€7,495 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €28,075 | €24,495 | -€3,580 | -12.8% |
| Trade debts | 44 | €1,788 | €905 | -€883 | -49.4% |
| Suppliers | 440/4 | €1,788 | €905 | -€883 | -49.4% |
| Taxes, remuneration and social security | 45 | €12,142 | €1,307 | -€10,834 | -89.2% |
| Taxes | 450/3 | €12,142 | €1,307 | -€10,834 | -89.2% |
| Other amounts payable | 47/48 | €120,854 | €128,656 | +€7,802 | +6.5% |
| Turnover | 70 | €39,996 | €19,998 | -€19,998 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,735 | €5,069 | -€1,665 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,030 | €23,681 | -€349 | -1.5% |
| Other operating charges | 640/8 | €1,340 | €1,382 | +€42 | +3.1% |
| Gross operating margin | 9900 | €43,621 | €29,793 | -€13,827 | -31.7% |
| Operating profit (loss) | 9901 | €18,250 | €4,730 | -€13,520 | -74.1% |
| Financial charges | 65/66B | €2,214 | €1,596 | -€617 | -27.9% |
| Recurring financial charges | 65 | €2,214 | €1,596 | -€617 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €16,037 | €3,134 | -€12,903 | -80.5% |
| Income taxes | 67/77 | €7,724 | -€1,628 | -€9,352 | |
| Profit (loss) for the period | 9904 | €8,313 | €4,762 | -€3,551 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,313 | €4,762 | -€3,551 | -42.7% |
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 21 October 2026 via checked.be.