ORLUS: 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.
ORLUS
Largest movements
- Receivables within one year +€16,895
up €16,895 (+28.5%), from €59,350 to €76,245
of which Other amounts receivable: +€13,708
- Cash +€4,095
up €4,095 (+60.1%), from €6,815 to €10,910
mainly Net result for the year (+€23,838) and Current portion of long-term debt (+€2,832)
- Reserves +€16,277
up €16,277 (+30.5%), from €53,286 to €69,563
- Current portion of long-term debt +€2,832
up €2,832 (+164%), from €1,723 to €4,554
- Tax, wage and social debts +€1,773
up €1,773 (+30.8%), from €5,764 to €7,537
- Trade debts -€1,249
down €1,249 (-50.0%), from €2,497 to €1,248
- Gross operating margin +€2,036
up €2,036 (+5.8%), from €35,232 to €37,267
- Taxes +€576
up €576 (+5.7%), from €10,194 to €10,770
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 | €77,630 | €97,262 | +€19,633 | +25.3% |
| Fixed assets | 21/28 | €9,738 | €8,862 | -€876 | -9.0% |
| Tangible fixed assets | 22/27 | €7,038 | €6,162 | -€876 | -12.4% |
| Plant, machinery and equipment | 23 | €368 | €458 | +€90 | +24.6% |
| Furniture and vehicles | 24 | €216 | €31 | -€185 | -85.5% |
| Other tangible fixed assets | 26 | €6,454 | €5,673 | -€782 | -12.1% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €67,892 | €88,400 | +€20,509 | +30.2% |
| Amounts receivable within one year | 40/41 | €59,350 | €76,245 | +€16,895 | +28.5% |
| Trade receivables | 40 | €414 | €3,602 | +€3,188 | +770% |
| Other amounts receivable | 41 | €58,936 | €72,644 | +€13,708 | +23.3% |
| Cash at bank and in hand | 54/58 | €6,815 | €10,910 | +€4,095 | +60.1% |
| Deferred charges and accrued income | 490/1 | €1,727 | €1,245 | -€482 | -27.9% |
| Total equity and liabilities | 10/49 | €77,630 | €97,262 | +€19,633 | +25.3% |
| Equity | 10/15 | €67,646 | €83,923 | +€16,277 | +24.1% |
| Contributions | 10/11 | €14,360 | €14,360 | = | 0.0% |
| Reserves | 13 | €53,286 | €69,563 | +€16,277 | +30.5% |
| Distributable reserves | 133 | €53,286 | €69,563 | +€16,277 | +30.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,983 | €13,339 | +€3,356 | +33.6% |
| Amounts payable within one year | 42/48 | €9,983 | €13,339 | +€3,356 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €1,723 | €4,554 | +€2,832 | +164% |
| Trade debts | 44 | €2,497 | €1,248 | -€1,249 | -50.0% |
| Suppliers | 440/4 | €2,497 | €1,248 | -€1,249 | -50.0% |
| Taxes, remuneration and social security | 45 | €5,764 | €7,537 | +€1,773 | +30.8% |
| Taxes | 450/3 | €5,764 | €7,537 | +€1,773 | +30.8% |
| Non-recurring operating income | 76A | €460 | €0 | -€460 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €1,425 | +€23 | +1.6% |
| Other operating charges | 640/8 | €602 | €676 | +€74 | +12.2% |
| Gross operating margin | 9900 | €35,232 | €37,267 | +€2,036 | +5.8% |
| Operating profit (loss) | 9901 | €33,227 | €35,166 | +€1,939 | +5.8% |
| Financial income | 75/76B | €6 | €54 | +€48 | +804% |
| Recurring financial income | 75 | €6 | €54 | +€48 | +804% |
| Financial charges | 65/66B | €391 | €613 | +€222 | +56.9% |
| Recurring financial charges | 65 | €391 | €613 | +€222 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €32,843 | €34,608 | +€1,765 | +5.4% |
| Income taxes | 67/77 | €10,194 | €10,770 | +€576 | +5.7% |
| Profit (loss) for the period | 9904 | €22,649 | €23,838 | +€1,189 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,649 | €23,838 | +€1,189 | +5.2% |
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 14 October 2026 via checked.be.