ORMA: 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.
ORMA
Largest movements
- Tangible fixed assets -€197,500
down €197,500 (-100.0%), from €197,500 to €0
of which Land and buildings: -€197,500
- Cash +€55,791
up €55,791 (+1704.1%), from €3,274 to €59,065
mainly Investment in fixed assets (net) (+€197,500) and Net result for the year (+€57,621)
- Debts after one year -€155,957
no longer reported in 2025 (was €155,957)
- Profit (loss) carried forward +€57,621
up €57,621, from -€19,864 to €37,757
- Other debts -€27,126
down €27,126 (-99.9%), from €27,142 to €16
- Current portion of long-term debt -€17,232
no longer reported in 2025 (was €17,232)
- Gross operating margin +€56,106
up €56,106 (+245.5%), from €22,853 to €78,959
- Turnover -€54,693
no longer reported in 2025 (was €54,693)
- Purchases and services -€31,840
no longer reported in 2025 (was €31,840)
- Taxes +€14,000
new in 2025: €14,000
- Depreciation -€9,299
no longer reported in 2025 (was €9,299)
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 | €201,348 | €59,685 | -€141,663 | -70.4% |
| Fixed assets | 21/28 | €197,500 | €0 | -€197,500 | -100.0% |
| Tangible fixed assets | 22/27 | €197,500 | €0 | -€197,500 | -100.0% |
| Land and buildings | 22 | €197,500 | - | -€197,500 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €3,848 | €59,685 | +€55,837 | +1451.1% |
| Amounts receivable within one year | 40/41 | €79 | €620 | +€541 | +682.6% |
| Other amounts receivable | 41 | €79 | €620 | +€541 | +682.6% |
| Cash at bank and in hand | 54/58 | €3,274 | €59,065 | +€55,791 | +1704.1% |
| Deferred charges and accrued income | 490/1 | €495 | - | -€495 | |
| Total equity and liabilities | 10/49 | €201,348 | €59,685 | -€141,663 | -70.4% |
| Equity | 10/15 | -€1,264 | €56,357 | +€57,621 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,864 | €37,757 | +€57,621 | |
| Amounts payable | 17/49 | €202,612 | €3,328 | -€199,284 | -98.4% |
| Amounts payable after more than one year | 17 | €155,957 | - | -€155,957 | |
| Financial debts | 170/4 | €155,957 | - | -€155,957 | |
| Amounts payable within one year | 42/48 | €46,655 | €3,328 | -€43,327 | -92.9% |
| Current portion of amounts payable after more than one year | 42 | €17,232 | - | -€17,232 | |
| Trade debts | 44 | €2,281 | €3,313 | +€1,031 | +45.2% |
| Suppliers | 440/4 | €2,281 | €3,313 | +€1,031 | +45.2% |
| Other amounts payable | 47/48 | €27,142 | €16 | -€27,126 | -99.9% |
| Turnover | 70 | €54,693 | - | -€54,693 | |
| Non-recurring operating income | 76A | - | €82,500 | +€82,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,840 | - | -€31,840 | |
| Remuneration, social security and pensions | 62 | €4,572 | €451 | -€4,121 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,299 | - | -€9,299 | |
| Other operating charges | 640/8 | €605 | €143 | -€462 | -76.4% |
| Gross operating margin | 9900 | €22,853 | €78,959 | +€56,106 | +245.5% |
| Operating profit (loss) | 9901 | €8,377 | €78,365 | +€69,989 | +835.5% |
| Financial income | 75/76B | - | €119 | +€119 | |
| Recurring financial income | 75 | - | €119 | +€119 | |
| Financial charges | 65/66B | €4,285 | €6,863 | +€2,578 | +60.2% |
| Recurring financial charges | 65 | €4,285 | €6,863 | +€2,578 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €4,092 | €71,621 | +€67,530 | +1650.4% |
| Income taxes | 67/77 | - | €14,000 | +€14,000 | |
| Profit (loss) for the period | 9904 | €4,092 | €57,621 | +€53,530 | +1308.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,092 | €57,621 | +€53,530 | +1308.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.