ORLP: 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.
ORLP
Largest movements
- Cash +€45,268
up €45,268 (+785.1%), from €5,766 to €51,035
mainly Net result for the year (+€42,490) and Deferred charges and accrued income (+€10,702)
- Deferred charges and accrued income -€10,702
down €10,702 (-91.1%), from €11,754 to €1,051
- Receivables within one year +€6,502
up €6,502, from €0 to €6,502
of which Other amounts receivable: +€6,502
- Tangible fixed assets +€2,602
up €2,602 (+10.2%), from €25,525 to €28,127
of which Furniture and vehicles: +€3,745
- Reserves +€42,490
up €42,490 (+148.4%), from €28,623 to €71,113
- Tax, wage and social debts -€6,473
down €6,473 (-68.3%), from €9,473 to €3,000
- Trade debts +€6,208
up €6,208 (+502.0%), from €1,237 to €7,445
- Other debts +€2,272
up €2,272 (+256.6%), from €885 to €3,157
- Gross operating margin +€45,416
up €45,416 (+307.6%), from €14,765 to €60,182
- Taxes +€8,970
up €8,970 (+354.9%), from €2,528 to €11,498
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 | €43,044 | €86,715 | +€43,670 | +101.5% |
| Fixed assets | 21/28 | €25,525 | €28,127 | +€2,602 | +10.2% |
| Tangible fixed assets | 22/27 | €25,525 | €28,127 | +€2,602 | +10.2% |
| Plant, machinery and equipment | 23 | €3,480 | €2,637 | -€843 | -24.2% |
| Furniture and vehicles | 24 | - | €3,745 | +€3,745 | |
| Other tangible fixed assets | 26 | €22,044 | €21,745 | -€299 | -1.4% |
| Current assets | 29/58 | €17,520 | €58,588 | +€41,068 | +234.4% |
| Amounts receivable within one year | 40/41 | €0 | €6,502 | +€6,502 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €6,502 | +€6,502 | |
| Cash at bank and in hand | 54/58 | €5,766 | €51,035 | +€45,268 | +785.1% |
| Deferred charges and accrued income | 490/1 | €11,754 | €1,051 | -€10,702 | -91.1% |
| Total equity and liabilities | 10/49 | €43,044 | €86,715 | +€43,670 | +101.5% |
| Equity | 10/15 | €30,623 | €73,113 | +€42,490 | +138.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,623 | €71,113 | +€42,490 | +148.4% |
| Distributable reserves | 133 | €28,623 | €71,113 | +€42,490 | +148.4% |
| Amounts payable | 17/49 | €12,421 | €13,602 | +€1,181 | +9.5% |
| Amounts payable within one year | 42/48 | €11,596 | €13,602 | +€2,006 | +17.3% |
| Trade debts | 44 | €1,237 | €7,445 | +€6,208 | +502.0% |
| Suppliers | 440/4 | €1,237 | €7,445 | +€6,208 | +502.0% |
| Taxes, remuneration and social security | 45 | €9,473 | €3,000 | -€6,473 | -68.3% |
| Taxes | 450/3 | €9,473 | €3,000 | -€6,473 | -68.3% |
| Other amounts payable | 47/48 | €885 | €3,157 | +€2,272 | +256.6% |
| Accrued charges and deferred income | 492/3 | €826 | €0 | -€826 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,227 | €3,556 | +€329 | +10.2% |
| Other operating charges | 640/8 | €126 | €706 | +€580 | +461.1% |
| Gross operating margin | 9900 | €14,765 | €60,182 | +€45,416 | +307.6% |
| Operating profit (loss) | 9901 | €11,413 | €55,920 | +€44,507 | +390.0% |
| Financial charges | 65/66B | €2,153 | €1,932 | -€221 | -10.2% |
| Recurring financial charges | 65 | €2,153 | €1,932 | -€221 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €9,260 | €53,988 | +€44,728 | +483.0% |
| Income taxes | 67/77 | €2,528 | €11,498 | +€8,970 | +354.9% |
| Profit (loss) for the period | 9904 | €6,732 | €42,490 | +€35,757 | +531.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,732 | €42,490 | +€35,757 | +531.2% |
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 5 October 2026 via checked.be.