OROLAB: 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.
OROLAB
Largest movements
- Tangible fixed assets -€22,504
down €22,504 (-44.2%), from €50,962 to €28,457
of which Furniture and vehicles: -€20,270
- Cash +€16,277
up €16,277 (+9.1%), from €179,288 to €195,565
mainly Other debts (+€27,773) and Depreciation (+€23,343)
- Deferred charges and accrued income -€9,113
down €9,113 (-34.2%), from €26,620 to €17,507
- Receivables within one year -€6,922
down €6,922 (-35.4%), from €19,547 to €12,625
of which Other amounts receivable: -€13,860
- Reserves -€31,750
down €31,750 (-14.6%), from €217,190 to €185,440
- Other debts +€27,773
new in 2025: €27,773
- Debts after one year -€19,769
down €19,769 (-92.3%), from €21,427 to €1,658
- Gross operating margin -€24,185
down €24,185 (-33.0%), from €73,183 to €48,997
- Taxes -€6,648
down €6,648 (-49.5%), from €13,432 to €6,784
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 | €276,442 | €254,180 | -€22,262 | -8.1% |
| Fixed assets | 21/28 | €50,987 | €28,482 | -€22,504 | -44.1% |
| Tangible fixed assets | 22/27 | €50,962 | €28,457 | -€22,504 | -44.2% |
| Plant, machinery and equipment | 23 | €7,106 | €4,872 | -€2,234 | -31.4% |
| Furniture and vehicles | 24 | €43,856 | €23,585 | -€20,270 | -46.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €225,455 | €225,697 | +€242 | +0.1% |
| Amounts receivable within one year | 40/41 | €19,547 | €12,625 | -€6,922 | -35.4% |
| Trade receivables | 40 | €5,472 | €12,410 | +€6,938 | +126.8% |
| Other amounts receivable | 41 | €14,075 | €216 | -€13,860 | -98.5% |
| Cash at bank and in hand | 54/58 | €179,288 | €195,565 | +€16,277 | +9.1% |
| Deferred charges and accrued income | 490/1 | €26,620 | €17,507 | -€9,113 | -34.2% |
| Total equity and liabilities | 10/49 | €276,442 | €254,180 | -€22,262 | -8.1% |
| Equity | 10/15 | €230,469 | €198,720 | -€31,750 | -13.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €217,190 | €185,440 | -€31,750 | -14.6% |
| Non-distributable reserves | 130/1 | €217,190 | €185,440 | -€31,750 | -14.6% |
| Reserves not available under the articles | 1311 | €217,190 | €185,440 | -€31,750 | -14.6% |
| Profit (loss) carried forward | 14 | €879 | €880 | +€0 | +0.1% |
| Amounts payable | 17/49 | €45,972 | €55,460 | +€9,488 | +20.6% |
| Amounts payable after more than one year | 17 | €21,427 | €1,658 | -€19,769 | -92.3% |
| Financial debts | 170/4 | €21,427 | €1,658 | -€19,769 | -92.3% |
| Amounts payable within one year | 42/48 | €24,546 | €53,802 | +€29,256 | +119.2% |
| Current portion of amounts payable after more than one year | 42 | €19,536 | €19,769 | +€233 | +1.2% |
| Trade debts | 44 | €3,359 | €4,611 | +€1,251 | +37.2% |
| Suppliers | 440/4 | €3,359 | €4,611 | +€1,251 | +37.2% |
| Taxes, remuneration and social security | 45 | €1,650 | €1,650 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | - | €27,773 | +€27,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,713 | €23,343 | -€370 | -1.6% |
| Other operating charges | 640/8 | €1,365 | €1,400 | +€36 | +2.6% |
| Gross operating margin | 9900 | €73,183 | €48,997 | -€24,185 | -33.0% |
| Operating profit (loss) | 9901 | €48,105 | €24,254 | -€23,851 | -49.6% |
| Financial income | 75/76B | €423 | - | -€423 | |
| Recurring financial income | 75 | €423 | - | -€423 | |
| Financial charges | 65/66B | €955 | €1,319 | +€364 | +38.2% |
| Recurring financial charges | 65 | €955 | €1,319 | +€364 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €47,573 | €22,935 | -€24,638 | -51.8% |
| Income taxes | 67/77 | €13,432 | €6,784 | -€6,648 | -49.5% |
| Profit (loss) for the period | 9904 | €34,141 | €16,150 | -€17,990 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,141 | €16,150 | -€17,990 | -52.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.