ORISMA: 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.
ORISMA
Largest movements
- Current investments -€114,309
down €114,309 (-76.3%), from €149,801 to €35,492
- Receivables after one year +€112,481
up €112,481 (+61.8%), from €181,943 to €294,424
- Receivables within one year +€55,973
up €55,973 (+5.9%), from €953,548 to €1.0m
of which Other amounts receivable: +€93,738
- Cash -€31,330
down €31,330 (-41.0%), from €76,388 to €45,058
mainly Receivables after one year (-€112,481) and Net result for the year (-€66,224)
- Trade debts +€129,500
up €129,500 (+25.0%), from €517,754 to €647,255
- Profit (loss) carried forward -€66,224
down €66,224 (-16.1%), from €410,941 to €344,717
- Tax, wage and social debts -€24,460
down €24,460 (-15.4%), from €159,231 to €134,771
of which Taxes: -€20,223
- Staff costs +€149,002
up €149,002 (+16.1%), from €926,632 to €1.1m
- Gross operating margin -€142,309
down €142,309 (-11.6%), from €1.2m to €1.1m
- Taxes -€73,550
down €73,550 (-96.9%), from €75,908 to €2,359
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 | €1,496,849 | €1,534,243 | +€37,394 | +2.5% |
| Fixed assets | 21/28 | €132,975 | €132,742 | -€234 | -0.2% |
| Intangible fixed assets | 21 | €11,846 | €7,679 | -€4,167 | -35.2% |
| Tangible fixed assets | 22/27 | €114,314 | €122,908 | +€8,593 | +7.5% |
| Plant, machinery and equipment | 23 | €64,850 | €81,526 | +€16,675 | +25.7% |
| Furniture and vehicles | 24 | €49,464 | €41,382 | -€8,082 | -16.3% |
| Financial fixed assets | 28 | €6,815 | €2,155 | -€4,660 | -68.4% |
| Current assets | 29/58 | €1,363,873 | €1,401,501 | +€37,628 | +2.8% |
| Amounts receivable after more than one year | 29 | €181,943 | €294,424 | +€112,481 | +61.8% |
| Other amounts receivable | 291 | €181,943 | €294,424 | +€112,481 | +61.8% |
| Amounts receivable within one year | 40/41 | €953,548 | €1,009,521 | +€55,973 | +5.9% |
| Trade receivables | 40 | €831,611 | €793,845 | -€37,766 | -4.5% |
| Other amounts receivable | 41 | €121,938 | €215,676 | +€93,738 | +76.9% |
| Current investments | 50/53 | €149,801 | €35,492 | -€114,309 | -76.3% |
| Cash at bank and in hand | 54/58 | €76,388 | €45,058 | -€31,330 | -41.0% |
| Deferred charges and accrued income | 490/1 | €2,194 | €17,007 | +€14,813 | +675.2% |
| Total equity and liabilities | 10/49 | €1,496,849 | €1,534,243 | +€37,394 | +2.5% |
| Equity | 10/15 | €796,819 | €730,596 | -€66,224 | -8.3% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €348,679 | €348,679 | = | 0.0% |
| Distributable reserves | 133 | €348,679 | €348,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €410,941 | €344,717 | -€66,224 | -16.1% |
| Amounts payable | 17/49 | €700,029 | €803,647 | +€103,618 | +14.8% |
| Amounts payable within one year | 42/48 | €695,668 | €802,244 | +€106,576 | +15.3% |
| Financial debts | 43 | €18,682 | €20,218 | +€1,536 | +8.2% |
| Credit institutions | 430/8 | €18,682 | €20,218 | +€1,536 | +8.2% |
| Trade debts | 44 | €517,754 | €647,255 | +€129,500 | +25.0% |
| Suppliers | 440/4 | €517,754 | €647,255 | +€129,500 | +25.0% |
| Taxes, remuneration and social security | 45 | €159,231 | €134,771 | -€24,460 | -15.4% |
| Taxes | 450/3 | €28,924 | €8,702 | -€20,223 | -69.9% |
| Remuneration and social security | 454/9 | €130,307 | €126,070 | -€4,237 | -3.3% |
| Accrued charges and deferred income | 492/3 | €4,362 | €1,403 | -€2,959 | -67.8% |
| Remuneration, social security and pensions | 62 | €926,632 | €1,075,635 | +€149,002 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,840 | €40,145 | +€10,304 | +34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,390 | -€157 | +€2,233 | +93.4% |
| Other operating charges | 640/8 | €14,985 | €16,272 | +€1,287 | +8.6% |
| Gross operating margin | 9900 | €1,224,334 | €1,082,025 | -€142,309 | -11.6% |
| Operating profit (loss) | 9901 | €255,266 | -€49,869 | -€305,135 | |
| Financial income | 75/76B | €11,600 | €10,938 | -€662 | -5.7% |
| Recurring financial income | 75 | €11,600 | €10,938 | -€662 | -5.7% |
| Financial charges | 65/66B | €15,468 | €24,933 | +€9,465 | +61.2% |
| Recurring financial charges | 65 | €15,468 | €24,933 | +€9,465 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €251,398 | -€63,865 | -€315,263 | |
| Income taxes | 67/77 | €75,908 | €2,359 | -€73,550 | -96.9% |
| Profit (loss) for the period | 9904 | €175,490 | -€66,224 | -€241,714 | |
| Profit (loss) for the period to be appropriated | 9905 | €175,490 | -€66,224 | -€241,714 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.