ORITSU: 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.
ORITSU
Largest movements
- Tangible fixed assets -€14,968
down €14,968 (-4.8%), from €310,085 to €295,117
- Profit (loss) carried forward -€15,597
down €15,597 (-264.9%), from -€5,887 to -€21,484
- Depreciation +€10,681
up €10,681 (+249.1%), from €4,288 to €14,969
- Gross operating margin +€1,559
no longer reported in 2025 (was -€1,559)
- Financial charges +€588
up €588 (+1470.0%), from €40 to €628
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,713 | €295,117 | -€15,596 | -5.0% |
| Fixed assets | 21/28 | €310,085 | €295,117 | -€14,968 | -4.8% |
| Tangible fixed assets | 22/27 | €310,085 | €295,117 | -€14,968 | -4.8% |
| Land and buildings | 22 | €310,085 | €295,117 | -€14,968 | -4.8% |
| Current assets | 29/58 | €628 | - | -€628 | |
| Amounts receivable within one year | 40/41 | €628 | - | -€628 | |
| Trade receivables | 40 | €628 | - | -€628 | |
| Total equity and liabilities | 10/49 | €310,713 | €295,117 | -€15,596 | -5.0% |
| Equity | 10/15 | €55,713 | €40,116 | -€15,597 | -28.0% |
| Contributions | 10/11 | €61,600 | €61,600 | = | 0.0% |
| Capital | 10 | €61,600 | €61,600 | = | 0.0% |
| Issued capital | 100 | €61,600 | €61,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,887 | -€21,484 | -€15,597 | -264.9% |
| Amounts payable | 17/49 | €255,000 | €255,001 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €255,000 | €255,001 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €255,000 | €255,001 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,288 | €14,969 | +€10,681 | +249.1% |
| Gross operating margin | 9900 | -€1,559 | - | +€1,559 | |
| Operating profit (loss) | 9901 | -€5,847 | -€14,969 | -€9,122 | -156.0% |
| Financial charges | 65/66B | €40 | €628 | +€588 | +1470.0% |
| Recurring financial charges | 65 | €40 | €628 | +€588 | +1470.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,887 | -€15,597 | -€9,710 | -164.9% |
| Profit (loss) for the period | 9904 | -€5,887 | -€15,597 | -€9,710 | -164.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,887 | -€15,597 | -€9,710 | -164.9% |
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 8 October 2026 via checked.be.