ORISUN: 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.
ORISUN
Largest movements
- Cash +€23,350
up €23,350 (+58.5%), from €39,924 to €63,274
mainly Net result for the year (+€29,090) and Receivables within one year (+€8,775)
- Receivables within one year -€8,775
down €8,775 (-48.8%), from €17,990 to €9,215
- Deferred charges and accrued income +€3,297
up €3,297 (+134.5%), from €2,452 to €5,750
- Reserves +€29,090
up €29,090 (+86.1%), from €33,794 to €62,883
- Tax, wage and social debts -€12,484
down €12,484 (-64.6%), from €19,335 to €6,851
of which Remuneration and social security: -€13,200
- Trade debts +€1,113
up €1,113 (+38.7%), from €2,875 to €3,988
- Gross operating margin +€17,158
up €17,158 (+69.9%), from €24,545 to €41,703
- Taxes +€4,206
up €4,206 (+64.8%), from €6,492 to €10,698
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,720 | €81,714 | +€17,994 | +28.2% |
| Fixed assets | 21/28 | €3,354 | €3,476 | +€122 | +3.6% |
| Tangible fixed assets | 22/27 | €3,249 | €3,371 | +€122 | +3.8% |
| Plant, machinery and equipment | 23 | €1,514 | €1,203 | -€311 | -20.6% |
| Furniture and vehicles | 24 | €1,735 | €2,168 | +€433 | +25.0% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €60,366 | €78,239 | +€17,872 | +29.6% |
| Amounts receivable within one year | 40/41 | €17,990 | €9,215 | -€8,775 | -48.8% |
| Trade receivables | 40 | €17,990 | €9,215 | -€8,775 | -48.8% |
| Cash at bank and in hand | 54/58 | €39,924 | €63,274 | +€23,350 | +58.5% |
| Deferred charges and accrued income | 490/1 | €2,452 | €5,750 | +€3,297 | +134.5% |
| Total equity and liabilities | 10/49 | €63,720 | €81,714 | +€17,994 | +28.2% |
| Equity | 10/15 | €36,794 | €65,883 | +€29,090 | +79.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,794 | €62,883 | +€29,090 | +86.1% |
| Distributable reserves | 133 | €33,794 | €62,883 | +€29,090 | +86.1% |
| Amounts payable | 17/49 | €26,926 | €15,831 | -€11,095 | -41.2% |
| Amounts payable within one year | 42/48 | €26,926 | €15,831 | -€11,095 | -41.2% |
| Trade debts | 44 | €2,875 | €3,988 | +€1,113 | +38.7% |
| Suppliers | 440/4 | €2,875 | €3,988 | +€1,113 | +38.7% |
| Taxes, remuneration and social security | 45 | €19,335 | €6,851 | -€12,484 | -64.6% |
| Taxes | 450/3 | €6,135 | €6,851 | +€716 | +11.7% |
| Remuneration and social security | 454/9 | €13,200 | - | -€13,200 | |
| Other amounts payable | 47/48 | €4,717 | €4,992 | +€276 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,503 | €1,469 | -€34 | -2.2% |
| Other operating charges | 640/8 | €712 | €487 | -€225 | -31.6% |
| Gross operating margin | 9900 | €24,545 | €41,703 | +€17,158 | +69.9% |
| Operating profit (loss) | 9901 | €22,330 | €39,747 | +€17,416 | +78.0% |
| Financial income | 75/76B | €92 | €397 | +€305 | +332.2% |
| Recurring financial income | 75 | €92 | €397 | +€305 | +332.2% |
| Financial charges | 65/66B | €475 | €356 | -€119 | -25.0% |
| Recurring financial charges | 65 | €475 | €356 | -€119 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €21,947 | €39,788 | +€17,841 | +81.3% |
| Income taxes | 67/77 | €6,492 | €10,698 | +€4,206 | +64.8% |
| Profit (loss) for the period | 9904 | €15,455 | €29,090 | +€13,635 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,455 | €29,090 | +€13,635 | +88.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.