ORIUS: 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.
ORIUS
Largest movements
- Receivables within one year -€59,380
down €59,380 (-55.8%), from €106,321 to €46,941
of which Trade receivables: -€42,376
- Deferred charges and accrued income -€7,956
no longer reported in 2025 (was €7,956)
- Trade debts -€45,449
down €45,449 (-98.5%), from €46,161 to €711
- Profit (loss) carried forward -€24,455
down €24,455, from €216 to -€24,240
- Gross operating margin -€13,995
down €13,995 (-159.6%), from -€8,769 to -€22,764
- Financial charges -€1,275
down €1,275 (-73.3%), from €1,739 to €464
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 | €120,070 | €51,114 | -€68,956 | -57.4% |
| Fixed assets | 21/28 | €4,973 | €4,159 | -€814 | -16.4% |
| Tangible fixed assets | 22/27 | €4,973 | €4,159 | -€814 | -16.4% |
| Land and buildings | 22 | €1,695 | €1,585 | -€111 | -6.5% |
| Other tangible fixed assets | 26 | €3,278 | €2,574 | -€703 | -21.5% |
| Current assets | 29/58 | €115,097 | €46,955 | -€68,142 | -59.2% |
| Amounts receivable within one year | 40/41 | €106,321 | €46,941 | -€59,380 | -55.8% |
| Trade receivables | 40 | €42,376 | - | -€42,376 | |
| Other amounts receivable | 41 | €63,945 | €46,941 | -€17,004 | -26.6% |
| Cash at bank and in hand | 54/58 | €821 | €14 | -€806 | -98.3% |
| Deferred charges and accrued income | 490/1 | €7,956 | - | -€7,956 | |
| Total equity and liabilities | 10/49 | €120,070 | €51,114 | -€68,956 | -57.4% |
| Equity | 10/15 | €72,876 | €48,420 | -€24,455 | -33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,460 | €66,460 | = | 0.0% |
| Distributable reserves | 133 | €66,460 | €66,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216 | -€24,240 | -€24,455 | |
| Amounts payable | 17/49 | €47,194 | €2,694 | -€44,500 | -94.3% |
| Amounts payable within one year | 42/48 | €47,194 | €2,694 | -€44,500 | -94.3% |
| Trade debts | 44 | €46,161 | €711 | -€45,449 | -98.5% |
| Suppliers | 440/4 | €46,161 | €711 | -€45,449 | -98.5% |
| Other amounts payable | 47/48 | €1,033 | €1,982 | +€949 | +91.8% |
| Non-recurring operating income | 76A | €18,016 | - | -€18,016 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €814 | = | 0.0% |
| Other operating charges | 640/8 | €512 | €403 | -€110 | -21.4% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | -€8,769 | -€22,764 | -€13,995 | -159.6% |
| Operating profit (loss) | 9901 | -€10,095 | -€23,991 | -€13,896 | -137.6% |
| Financial charges | 65/66B | €1,739 | €464 | -€1,275 | -73.3% |
| Recurring financial charges | 65 | €1,739 | €464 | -€1,275 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,835 | -€24,455 | -€12,621 | -106.6% |
| Profit (loss) for the period | 9904 | -€11,835 | -€24,455 | -€12,621 | -106.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,835 | -€24,455 | -€12,621 | -106.6% |
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 28 September 2026 via checked.be.