ORNALYS: 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.
ORNALYS
Largest movements
- Cash +€38,759
up €38,759 (+849.6%), from €4,562 to €43,321
mainly Net result for the year (+€23,533) and Investment in fixed assets (net) (+€14,775)
- Financial fixed assets -€14,775
down €14,775 (-11.5%), from €128,635 to €113,860
- Receivables within one year -€5,128
down €5,128 (-94.5%), from €5,425 to €297
of which Trade receivables: -€3,200
- Profit (loss) carried forward +€23,533
up €23,533 (+75.3%), from €31,262 to €54,795
- Other debts -€6,847
down €6,847 (-40.6%), from €16,847 to €10,000
- Tax, wage and social debts +€2,574
up €2,574 (+36.0%), from €7,157 to €9,731
- Gross operating margin -€11,475
down €11,475, from €5,324 to -€6,151
- Taxes +€917
up €917 (+12.8%), from €7,157 to €8,074
- Financial income +€410
up €410 (+1.1%), from €37,875 to €38,285
of which Financial income: +€410
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 | €138,622 | €157,478 | +€18,856 | +13.6% |
| Fixed assets | 21/28 | €128,635 | €113,860 | -€14,775 | -11.5% |
| Financial fixed assets | 28 | €128,635 | €113,860 | -€14,775 | -11.5% |
| Current assets | 29/58 | €9,987 | €43,618 | +€33,631 | +336.8% |
| Amounts receivable within one year | 40/41 | €5,425 | €297 | -€5,128 | -94.5% |
| Trade receivables | 40 | €3,200 | - | -€3,200 | |
| Other amounts receivable | 41 | €2,225 | €297 | -€1,928 | -86.7% |
| Cash at bank and in hand | 54/58 | €4,562 | €43,321 | +€38,759 | +849.6% |
| Total equity and liabilities | 10/49 | €138,622 | €157,478 | +€18,856 | +13.6% |
| Equity | 10/15 | €111,262 | €134,795 | +€23,533 | +21.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,262 | €54,795 | +€23,533 | +75.3% |
| Amounts payable | 17/49 | €27,360 | €22,683 | -€4,678 | -17.1% |
| Amounts payable within one year | 42/48 | €27,360 | €22,683 | -€4,678 | -17.1% |
| Trade debts | 44 | €3,357 | €2,952 | -€405 | -12.1% |
| Suppliers | 440/4 | €2,532 | €2,952 | +€420 | +16.6% |
| Bills of exchange payable | 441 | €825 | - | -€825 | |
| Taxes, remuneration and social security | 45 | €7,157 | €9,731 | +€2,574 | +36.0% |
| Taxes | 450/3 | €7,157 | €9,731 | +€2,574 | +36.0% |
| Other amounts payable | 47/48 | €16,847 | €10,000 | -€6,847 | -40.6% |
| Other operating charges | 640/8 | €403 | €400 | -€3 | -0.9% |
| Gross operating margin | 9900 | €5,324 | -€6,151 | -€11,475 | |
| Operating profit (loss) | 9901 | €4,921 | -€6,551 | -€11,472 | |
| Financial income | 75/76B | €37,875 | €38,285 | +€410 | +1.1% |
| Recurring financial income | 75 | €37,875 | €38,285 | +€410 | +1.1% |
| Non-recurring financial income | 76B | €37,875 | €38,285 | +€410 | +1.1% |
| Financial charges | 65/66B | €71 | €127 | +€56 | +78.4% |
| Recurring financial charges | 65 | €71 | €104 | +€33 | +45.9% |
| Non-recurring financial charges | 66B | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €42,725 | €31,607 | -€11,118 | -26.0% |
| Income taxes | 67/77 | €7,157 | €8,074 | +€917 | +12.8% |
| Profit (loss) for the period | 9904 | €35,568 | €23,533 | -€12,035 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,568 | €23,533 | -€12,035 | -33.8% |
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 7 October 2026 via checked.be.