ORNINA PLUS: 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.
ORNINA PLUS
Largest movements
- Receivables within one year +€37,842
up €37,842 (+86.9%), from €43,560 to €81,402
- Intangible fixed assets -€4,500
down €4,500 (-13.6%), from €33,000 to €28,500
- Stocks and contracts +€4,300
new in 2025: €4,300
- Trade debts +€34,723
up €34,723 (+433%), from €8,012 to €42,734
- Other debts -€14,484
down €14,484 (-20.7%), from €69,846 to €55,363
- Accrued charges and deferred income +€12,844
new in 2025: €12,844
- Tax, wage and social debts +€9,114
up €9,114 (+615%), from €1,482 to €10,596
- Debts after one year -€5,216
no longer reported in 2025 (was €5,216)
- Turnover +€24,021
up €24,021 (+46.8%), from €51,347 to €75,368
- Purchases and services +€23,250
up €23,250 (+57.2%), from €40,619 to €63,868
- Financial income +€2,275
up €2,275 (+12,446%), from €18 to €2,293
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 | €97,526 | €132,924 | +€35,398 | +36.3% |
| Fixed assets | 21/28 | €49,843 | €44,078 | -€5,765 | -11.6% |
| Intangible fixed assets | 21 | €33,000 | €28,500 | -€4,500 | -13.6% |
| Tangible fixed assets | 22/27 | €13,543 | €12,278 | -€1,265 | -9.3% |
| Plant, machinery and equipment | 23 | - | €1,093 | +€1,093 | |
| Furniture and vehicles | 24 | €1,447 | €994 | -€453 | -31.3% |
| Other tangible fixed assets | 26 | €12,096 | €10,190 | -€1,906 | -15.8% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €47,683 | €88,846 | +€41,162 | +86.3% |
| Stocks and contracts in progress | 3 | - | €4,300 | +€4,300 | |
| Stocks | 30/36 | - | €4,300 | +€4,300 | |
| Amounts receivable within one year | 40/41 | €43,560 | €81,402 | +€37,842 | +86.9% |
| Other amounts receivable | 41 | €43,560 | €81,402 | +€37,842 | +86.9% |
| Cash at bank and in hand | 54/58 | €4,123 | €3,144 | -€979 | -23.8% |
| Total equity and liabilities | 10/49 | €97,526 | €132,924 | +€35,398 | +36.3% |
| Equity | 10/15 | €2,866 | €5,749 | +€2,883 | +101% |
| Profit (loss) carried forward | 14 | €2,866 | €5,749 | +€2,883 | +101% |
| Amounts payable | 17/49 | €94,660 | €127,175 | +€32,515 | +34.3% |
| Amounts payable after more than one year | 17 | €5,216 | - | -€5,216 | |
| Financial debts | 170/4 | €5,216 | - | -€5,216 | |
| Amounts payable within one year | 42/48 | €89,444 | €114,331 | +€24,886 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €10,104 | €5,638 | -€4,466 | -44.2% |
| Trade debts | 44 | €8,012 | €42,734 | +€34,723 | +433% |
| Suppliers | 440/4 | €8,012 | €42,734 | +€34,723 | +433% |
| Taxes, remuneration and social security | 45 | €1,482 | €10,596 | +€9,114 | +615% |
| Taxes | 450/3 | €1,482 | €10,596 | +€9,114 | +615% |
| Other amounts payable | 47/48 | €69,846 | €55,363 | -€14,484 | -20.7% |
| Accrued charges and deferred income | 492/3 | - | €12,844 | +€12,844 | |
| Turnover | 70 | €51,347 | €75,368 | +€24,021 | +46.8% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,619 | €63,868 | +€23,250 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €6,934 | +€644 | +10.2% |
| Other operating charges | 640/8 | €940 | €1,419 | +€479 | +51.0% |
| Gross operating margin | 9900 | €12,228 | €11,500 | -€728 | -6.0% |
| Operating profit (loss) | 9901 | €4,998 | €3,146 | -€1,852 | -37.1% |
| Financial income | 75/76B | €18 | €2,293 | +€2,275 | +12,446% |
| Recurring financial income | 75 | €18 | €2,293 | +€2,275 | +12,446% |
| Financial charges | 65/66B | €1,400 | €1,789 | +€388 | +27.7% |
| Recurring financial charges | 65 | €1,400 | €1,789 | +€388 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €3,616 | €3,651 | +€35 | +1.0% |
| Income taxes | 67/77 | €820 | €768 | -€52 | -6.3% |
| Profit (loss) for the period | 9904 | €2,797 | €2,883 | +€86 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,797 | €2,883 | +€86 | +3.1% |
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 19 October 2026 via checked.be.