ORIVAL: 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.
ORIVAL
Largest movements
- Tangible fixed assets -€41,345
down €41,345 (-8.3%), from €499,538 to €458,193
of which Land and buildings: -€29,419
- Receivables within one year +€6,739
up €6,739 (+405%), from €1,663 to €8,402
- Profit (loss) carried forward -€46,941
down €46,941 (-20.9%), from -€224,624 to -€271,565
- Other debts +€12,262
up €12,262 (+2.0%), from €625,697 to €637,959
- Gross operating margin +€7,058
up €7,058 (+84.5%), from -€8,355 to -€1,298
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 | €501,235 | €466,912 | -€34,323 | -6.8% |
| Fixed assets | 21/28 | €499,538 | €458,193 | -€41,345 | -8.3% |
| Tangible fixed assets | 22/27 | €499,538 | €458,193 | -€41,345 | -8.3% |
| Land and buildings | 22 | €406,486 | €377,066 | -€29,419 | -7.2% |
| Plant, machinery and equipment | 23 | €18,654 | €15,755 | -€2,899 | -15.5% |
| Furniture and vehicles | 24 | €11,151 | €9,691 | -€1,460 | -13.1% |
| Other tangible fixed assets | 26 | €63,247 | €55,680 | -€7,567 | -12.0% |
| Current assets | 29/58 | €1,696 | €8,718 | +€7,022 | +414% |
| Amounts receivable within one year | 40/41 | €1,663 | €8,402 | +€6,739 | +405% |
| Trade receivables | 40 | €1,663 | €8,402 | +€6,739 | +405% |
| Cash at bank and in hand | 54/58 | €33 | €316 | +€283 | +855% |
| Total equity and liabilities | 10/49 | €501,235 | €466,912 | -€34,323 | -6.8% |
| Equity | 10/15 | -€124,936 | -€171,877 | -€46,941 | -37.6% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €530 | €530 | = | 0.0% |
| Non-distributable reserves | 130/1 | €530 | €530 | = | 0.0% |
| Legal reserve | 130 | €530 | €530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,624 | -€271,565 | -€46,941 | -20.9% |
| Amounts payable | 17/49 | €626,171 | €638,789 | +€12,618 | +2.0% |
| Amounts payable within one year | 42/48 | €626,171 | €638,789 | +€12,618 | +2.0% |
| Trade debts | 44 | €396 | €767 | +€372 | +93.9% |
| Suppliers | 440/4 | €396 | €767 | +€372 | +93.9% |
| Taxes, remuneration and social security | 45 | €78 | €62 | -€17 | -21.1% |
| Taxes | 450/3 | €78 | €62 | -€17 | -21.1% |
| Other amounts payable | 47/48 | €625,697 | €637,959 | +€12,262 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,796 | €44,788 | -€8 | 0.0% |
| Other operating charges | 640/8 | €851 | €809 | -€42 | -4.9% |
| Gross operating margin | 9900 | -€8,355 | -€1,298 | +€7,058 | +84.5% |
| Operating profit (loss) | 9901 | -€54,002 | -€46,895 | +€7,107 | +13.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €41 | €46 | +€4 | +10.7% |
| Recurring financial charges | 65 | €41 | €46 | +€4 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€54,043 | -€46,941 | +€7,102 | +13.1% |
| Profit (loss) for the period | 9904 | -€54,043 | -€46,941 | +€7,102 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,043 | -€46,941 | +€7,102 | +13.1% |
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 23 October 2026 via checked.be.