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OROGI: 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.

What changed

OROGI

BE 0889.171.878
NACE 47.770, Retail sale of watches and jewellery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,131
2024 · €122,135-€119,004
Equity
€548,463
2024 · €545,332+€3,131
Cash
€137,393
2024 · €59,885+€77,508
Balance sheet total
€2.0m
2024 · €1.7m+€238,258

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€173,399

    up €173,399 (+15.4%), from €1.1m to €1.3m

  • Cash +€77,508

    up €77,508 (+129.4%), from €59,885 to €137,393

    mainly Trade debts (+€192,289) and Tax, wage and social debts (+€55,123)

Equity and liabilities
  • Trade debts +€192,289

    up €192,289 (+16.8%), from €1.1m to €1.3m

  • Tax, wage and social debts +€55,123

    up €55,123 (+200.4%), from €27,510 to €82,633

    of which Taxes: +€51,123

Income statement
  • Gross operating margin -€164,591

    down €164,591 (-79.1%), from €208,155 to €43,564

  • Taxes -€48,969

    down €48,969 (-92.0%), from €53,203 to €4,234

  • Financial income -€26,679

    down €26,679 (-92.9%), from €28,704 to €2,026

  • Financial charges -€26,583

    down €26,583 (-79.8%), from €33,312 to €6,730

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 €122,135
Gross operating margin -€164,591
Depreciation -€1,984
Other operating charges -€1,301
Financial income -€26,679
Financial charges +€26,583
Taxes +€48,969
Result 2025 €3,131

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 +€109,028
Investment -€19,235
Financing -€12,285
Cash 2024 €59,885
Net result for the year +€3,131
Depreciation +€27,151
Stocks and contracts -€173,399
Receivables within one year +€19,719
Deferred charges and accrued income -€14,986
Trade debts +€192,289
Tax, wage and social debts +€55,123
Investment in fixed assets (net) -€19,235
Debts after one year -€11,573
Current portion of long-term debt -€712
Cash 2025 €137,393
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,749,088 €1,987,347 +€238,258 +13.6%
Fixed assets 21/28 €100,793 €92,877 -€7,916 -7.9%
Tangible fixed assets 22/27 €65,793 €57,877 -€7,916 -12.0%
Plant, machinery and equipment 23 €6,584 €3,866 -€2,718 -41.3%
Furniture and vehicles 24 €31,567 €16,152 -€15,415 -48.8%
Other tangible fixed assets 26 €27,641 €37,859 +€10,218 +37.0%
Financial fixed assets 28 €35,000 €35,000 = 0.0%
Current assets 29/58 €1,648,296 €1,894,470 +€246,174 +14.9%
Stocks and contracts in progress 3 €1,126,856 €1,300,255 +€173,399 +15.4%
Stocks 30/36 €1,126,856 €1,300,255 +€173,399 +15.4%
Amounts receivable within one year 40/41 €456,320 €436,601 -€19,719 -4.3%
Trade receivables 40 €24,291 €5,000 -€19,291 -79.4%
Other amounts receivable 41 €432,029 €431,601 -€428 -0.1%
Cash at bank and in hand 54/58 €59,885 €137,393 +€77,508 +129.4%
Deferred charges and accrued income 490/1 €5,235 €20,221 +€14,986 +286.3%
Total equity and liabilities 10/49 €1,749,088 €1,987,347 +€238,258 +13.6%
Equity 10/15 €545,332 €548,463 +€3,131 +0.6%
Contributions 10/11 €80,573 €80,573 = 0.0%
Reserves 13 €464,319 €467,419 +€3,100 +0.7%
Tax-exempt reserves 132 €15,127 €15,127 = 0.0%
Distributable reserves 133 €449,192 €452,292 +€3,100 +0.7%
Profit (loss) carried forward 14 €439 €471 +€31 +7.2%
Amounts payable 17/49 €1,203,757 €1,438,883 +€235,127 +19.5%
Amounts payable after more than one year 17 €16,463 €4,889 -€11,573 -70.3%
Financial debts 170/4 €16,463 €4,889 -€11,573 -70.3%
Amounts payable within one year 42/48 €1,187,294 €1,433,994 +€246,700 +20.8%
Current portion of amounts payable after more than one year 42 €12,285 €11,573 -€712 -5.8%
Trade debts 44 €1,147,498 €1,339,787 +€192,289 +16.8%
Suppliers 440/4 €1,147,498 €1,339,787 +€192,289 +16.8%
Taxes, remuneration and social security 45 €27,510 €82,633 +€55,123 +200.4%
Taxes 450/3 €27,510 €78,633 +€51,123 +185.8%
Remuneration and social security 454/9 - €4,000 +€4,000
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €25,167 €27,151 +€1,984 +7.9%
Other operating charges 640/8 €3,042 €4,343 +€1,301 +42.8%
Gross operating margin 9900 €208,155 €43,564 -€164,591 -79.1%
Operating profit (loss) 9901 €179,946 €12,070 -€167,876 -93.3%
Financial income 75/76B €28,704 €2,026 -€26,679 -92.9%
Recurring financial income 75 €28,704 €2,026 -€26,679 -92.9%
Financial charges 65/66B €33,312 €6,730 -€26,583 -79.8%
Recurring financial charges 65 €33,312 €6,730 -€26,583 -79.8%
Profit (loss) for the period before taxes 9903 €175,338 €7,366 -€167,972 -95.8%
Income taxes 67/77 €53,203 €4,234 -€48,969 -92.0%
Profit (loss) for the period 9904 €122,135 €3,131 -€119,004 -97.4%
Profit (loss) for the period to be appropriated 9905 €122,135 €3,131 -€119,004 -97.4%

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 30 September 2026 via checked.be.