OROLIB: 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.
OROLIB
Largest movements
- Receivables within one year -€46,524
down €46,524 (-35.7%), from €130,322 to €83,798
of which Other amounts receivable: -€49,488
- Tangible fixed assets -€39,135
down €39,135 (-20.1%), from €194,857 to €155,723
of which Furniture and vehicles: -€31,802
- Cash -€34,915
down €34,915 (-58.0%), from €60,149 to €25,234
mainly Net result for the year (-€55,243) and Debts after one year (-€20,439)
- Stocks and contracts +€20,000
new in 2025: €20,000
- Deferred charges and accrued income -€4,248
down €4,248 (-46.7%), from €9,088 to €4,840
- Profit (loss) carried forward -€55,243
down €55,243 (-96.7%), from €57,155 to €1,912
- Debts after one year -€20,439
down €20,439 (-34.4%), from €59,434 to €38,995
- Tax, wage and social debts -€18,550
down €18,550 (-46.7%), from €39,756 to €21,206
of which Taxes: -€21,600
- Short-term financial debts +€17,555
new in 2025: €17,555
- Trade debts -€15,931
no longer reported in 2025 (was €15,931)
- Gross operating margin -€108,803
down €108,803 (-42.4%), from €256,734 to €147,931
- Taxes -€22,532
down €22,532 (-88.8%), from €25,385 to €2,852
- Staff costs +€13,298
up €13,298 (+9.9%), from €134,338 to €147,635
- Depreciation +€2,894
up €2,894 (+6.1%), from €47,352 to €50,247
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 | €394,717 | €289,895 | -€104,822 | -26.6% |
| Fixed assets | 21/28 | €195,157 | €156,023 | -€39,135 | -20.1% |
| Tangible fixed assets | 22/27 | €194,857 | €155,723 | -€39,135 | -20.1% |
| Furniture and vehicles | 24 | €107,254 | €75,453 | -€31,802 | -29.7% |
| Leasing and similar rights | 25 | €38,263 | €27,731 | -€10,532 | -27.5% |
| Other tangible fixed assets | 26 | €41,780 | €44,979 | +€3,198 | +7.7% |
| Assets under construction and advance payments | 27 | €7,560 | €7,560 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €199,560 | €133,873 | -€65,687 | -32.9% |
| Stocks and contracts in progress | 3 | - | €20,000 | +€20,000 | |
| Stocks | 30/36 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €130,322 | €83,798 | -€46,524 | -35.7% |
| Trade receivables | 40 | €1,200 | €4,163 | +€2,963 | +246.9% |
| Other amounts receivable | 41 | €129,122 | €79,635 | -€49,488 | -38.3% |
| Cash at bank and in hand | 54/58 | €60,149 | €25,234 | -€34,915 | -58.0% |
| Deferred charges and accrued income | 490/1 | €9,088 | €4,840 | -€4,248 | -46.7% |
| Total equity and liabilities | 10/49 | €394,717 | €289,895 | -€104,822 | -26.6% |
| Equity | 10/15 | €254,829 | €199,586 | -€55,243 | -21.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,474 | €191,474 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,864 | €59,864 | = | 0.0% |
| Distributable reserves | 133 | €131,610 | €131,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,155 | €1,912 | -€55,243 | -96.7% |
| Amounts payable | 17/49 | €139,888 | €90,309 | -€49,579 | -35.4% |
| Amounts payable after more than one year | 17 | €59,434 | €38,995 | -€20,439 | -34.4% |
| Financial debts | 170/4 | €59,434 | €38,995 | -€20,439 | -34.4% |
| Amounts payable within one year | 42/48 | €80,454 | €51,314 | -€29,140 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €24,767 | €12,553 | -€12,214 | -49.3% |
| Financial debts | 43 | - | €17,555 | +€17,555 | |
| Credit institutions | 430/8 | - | €17,555 | +€17,555 | |
| Trade debts | 44 | €15,931 | - | -€15,931 | |
| Suppliers | 440/4 | €15,931 | - | -€15,931 | |
| Taxes, remuneration and social security | 45 | €39,756 | €21,206 | -€18,550 | -46.7% |
| Taxes | 450/3 | €21,600 | - | -€21,600 | |
| Remuneration and social security | 454/9 | €18,156 | €21,206 | +€3,050 | +16.8% |
| Remuneration, social security and pensions | 62 | €134,338 | €147,635 | +€13,298 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,352 | €50,247 | +€2,894 | +6.1% |
| Other operating charges | 640/8 | €1,126 | €1,672 | +€546 | +48.5% |
| Gross operating margin | 9900 | €256,734 | €147,931 | -€108,803 | -42.4% |
| Operating profit (loss) | 9901 | €73,918 | -€51,623 | -€125,541 | |
| Financial income | 75/76B | €5,912 | €4,408 | -€1,503 | -25.4% |
| Recurring financial income | 75 | €5,912 | €4,408 | -€1,503 | -25.4% |
| Financial charges | 65/66B | €3,297 | €5,176 | +€1,879 | +57.0% |
| Recurring financial charges | 65 | €3,297 | €5,176 | +€1,879 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €76,532 | -€52,391 | -€128,923 | |
| Income taxes | 67/77 | €25,385 | €2,852 | -€22,532 | -88.8% |
| Profit (loss) for the period | 9904 | €51,148 | -€55,243 | -€106,391 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,148 | -€55,243 | -€106,391 |
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 9 October 2026 via checked.be.