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OROBEL: 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.

What changed

OROBEL

BE 0460.901.042
NACE 32.123, Manufacture of jewellery
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€658,352
2024 · €74,432+€583,920
Equity
€1.2m
2024 · €797,757+€380,789
Cash
€694,804
2024 · €100,056+€594,748
Balance sheet total
€2.2m
2024 · €1.8m+€336,817

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€1.0m

    down €1.0m (-73.2%), from €1.4m to €383,093

    of which Trade receivables: -€1.0m

  • Stocks and contracts +€770,688

    up €770,688 (+344.8%), from €223,498 to €994,186

  • Cash +€594,748

    up €594,748 (+594.4%), from €100,056 to €694,804

    mainly Receivables within one year (+€1.0m) and Net result for the year (+€658,352)

Equity and liabilities
  • Trade debts -€408,724

    down €408,724 (-48.4%), from €844,438 to €435,714

  • Reserves +€380,789

    up €380,789 (+741.5%), from €51,355 to €432,143

  • Tax, wage and social debts +€191,091

    up €191,091 (+241.8%), from €79,037 to €270,128

    of which Taxes: +€203,641

  • Other debts +€189,487

    up €189,487 (+242.7%), from €78,077 to €267,564

Income statement
  • Turnover -€15.3m

    no longer reported in 2025 (was €15.3m)

  • Goods and materials -€14.9m

    no longer reported in 2025 (was €14.9m)

    of which Purchases: -€14.9m

  • Gross operating margin +€1.2m

    new in 2025: €1.2m

  • Services and other goods -€278,426

    no longer reported in 2025 (was €278,426)

  • Taxes +€188,512

    up €188,512 (+460.3%), from €40,955 to €229,467

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €74,432
Turnover -€15.3m
Other operating income -€164,632
Goods and materials +€14.9m
Services and other goods +€278,426
Staff costs -€46,670
Depreciation -€3,451
Other operating charges -€370
Other operating items +€1.2m
Financial income -€23,604
Financial charges +€8,191
Taxes -€188,512
Result 2025 €658,352

Cash bridge derived

cash 2024 to 2025

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.

From operations +€915,486
Investment -€27,349
Financing -€293,389
Cash 2024 €100,056
Net result for the year +€658,352
Depreciation +€9,303
Stocks and contracts -€770,688
Receivables within one year +€1.0m
Trade debts -€408,724
Tax, wage and social debts +€191,091
Other debts +€189,487
Investment in fixed assets (net) -€27,349
Short-term financial debts -€15,825
Contributions, distributions and other -€277,564
Cash 2025 €694,804
Every line side by side 58 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,815,135 €2,151,952 +€336,817 +18.6%
Fixed assets 21/28 €61,823 €79,869 +€18,046 +29.2%
Tangible fixed assets 22/27 €40,727 €58,773 +€18,046 +44.3%
Plant, machinery and equipment 23 €667 €20,388 +€19,721 +2954.8%
Furniture and vehicles 24 €3,753 €1,853 -€1,901 -50.6%
Other tangible fixed assets 26 €36,306 €36,532 +€226 +0.6%
Financial fixed assets 28 €21,096 €21,096 = 0.0%
Other financial fixed assets 284/8 €21,096 - -€21,096
Amounts receivable and cash guarantees 285/8 €21,096 - -€21,096
Current assets 29/58 €1,753,312 €2,072,083 +€318,771 +18.2%
Stocks and contracts in progress 3 €223,498 €994,186 +€770,688 +344.8%
Stocks 30/36 €223,498 €994,186 +€770,688 +344.8%
Goods purchased for resale 34 €223,498 - -€223,498
Amounts receivable within one year 40/41 €1,429,758 €383,093 -€1.0m -73.2%
Trade receivables 40 €1,297,941 €274,062 -€1.0m -78.9%
Other amounts receivable 41 €131,817 €109,031 -€22,786 -17.3%
Cash at bank and in hand 54/58 €100,056 €694,804 +€594,748 +594.4%
Total equity and liabilities 10/49 €1,815,135 €2,151,952 +€336,817 +18.6%
Equity 10/15 €797,757 €1,178,546 +€380,789 +47.7%
Contributions 10/11 €20,451 €20,451 = 0.0%
Reserves 13 €51,355 €432,143 +€380,789 +741.5%
Distributable reserves 133 €51,355 €432,143 +€380,789 +741.5%
Profit (loss) carried forward 14 €725,951 €725,951 = 0.0%
Amounts payable 17/49 €1,017,378 €973,406 -€43,972 -4.3%
Amounts payable within one year 42/48 €1,017,378 €973,406 -€43,972 -4.3%
Financial debts 43 €15,825 - -€15,825
Credit institutions 430/8 €15,825 - -€15,825
Trade debts 44 €844,438 €435,714 -€408,724 -48.4%
Suppliers 440/4 €844,438 €435,714 -€408,724 -48.4%
Taxes, remuneration and social security 45 €79,037 €270,128 +€191,091 +241.8%
Taxes 450/3 €28,051 €231,692 +€203,641 +726.0%
Remuneration and social security 454/9 €50,987 €38,436 -€12,551 -24.6%
Other amounts payable 47/48 €78,077 €267,564 +€189,487 +242.7%
Operating income 70/76A €15,496,771 - -€15.5m
Turnover 70 €15,332,139 - -€15.3m
Other operating income 74 €164,632 - -€164,632
Operating charges 60/66A €15,378,493 - -€15.4m
Goods for resale, raw materials and consumables 60 €14,886,046 - -€14.9m
Purchases 600/8 €14,907,019 - -€14.9m
Change in stocks: decrease (increase) 609 -€20,973 - +€20,973
Services and other goods 61 €278,426 - -€278,426
Remuneration, social security and pensions 62 €199,455 €246,125 +€46,670 +23.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,852 €9,303 +€3,451 +59.0%
Other operating charges 640/8 €8,714 €9,085 +€370 +4.2%
Gross operating margin 9900 - €1,170,635 +€1.2m
Operating profit (loss) 9901 €118,277 €906,122 +€787,845 +666.1%
Financial income 75/76B €26,420 €2,817 -€23,604 -89.3%
Recurring financial income 75 €26,420 €2,817 -€23,604 -89.3%
Other financial income 752/9 €26,420 - -€26,420
Financial charges 65/66B €29,311 €21,120 -€8,191 -27.9%
Recurring financial charges 65 €29,311 €21,120 -€8,191 -27.9%
Debt charges 650 €2 - -€2
Other financial charges 652/9 €29,309 - -€29,309
Profit (loss) for the period before taxes 9903 €115,387 €887,819 +€772,432 +669.4%
Income taxes 67/77 €40,955 €229,467 +€188,512 +460.3%
Taxes 670/3 €40,955 - -€40,955
Profit (loss) for the period 9904 €74,432 €658,352 +€583,920 +784.5%
Profit (loss) for the period to be appropriated 9905 €74,432 €658,352 +€583,920 +784.5%

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 10 October 2026 via checked.be.