OROS CONSULT: 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.
OROS CONSULT
Largest movements
- Cash -€144,395
down €144,395 (-92.5%), from €156,018 to €11,624
mainly Contributions, distributions and other (-€135,709) and Current investments (-€70,000)
- Current investments +€70,000
new in 2025: €70,000
- Receivables within one year +€25,158
up €25,158 (+124.8%), from €20,157 to €45,315
of which Trade receivables: +€17,085
- Reserves -€70,448
down €70,448 (-46.6%), from €151,075 to €80,628
- Other debts +€37,116
up €37,116 (+76.5%), from €48,494 to €85,610
- Tax, wage and social debts -€21,758
down €21,758 (-74.1%), from €29,370 to €7,611
- Debts after one year +€5,275
new in 2025: €5,275
- Gross operating margin -€6,272
down €6,272 (-6.5%), from €96,554 to €90,282
- Taxes -€1,307
down €1,307 (-7.0%), from €18,691 to €17,383
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 | €235,831 | €187,825 | -€48,006 | -20.4% |
| Fixed assets | 21/28 | €57,572 | €58,014 | +€442 | +0.8% |
| Tangible fixed assets | 22/27 | €57,572 | €58,014 | +€442 | +0.8% |
| Land and buildings | 22 | €2,667 | €2,378 | -€290 | -10.9% |
| Plant, machinery and equipment | 23 | €5,081 | €3,515 | -€1,566 | -30.8% |
| Furniture and vehicles | 24 | €4,517 | €8,716 | +€4,199 | +93.0% |
| Other tangible fixed assets | 26 | €45,307 | €43,406 | -€1,901 | -4.2% |
| Current assets | 29/58 | €178,259 | €129,811 | -€48,448 | -27.2% |
| Amounts receivable within one year | 40/41 | €20,157 | €45,315 | +€25,158 | +124.8% |
| Trade receivables | 40 | €13,661 | €30,746 | +€17,085 | +125.1% |
| Other amounts receivable | 41 | €6,496 | €14,569 | +€8,073 | +124.3% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €156,018 | €11,624 | -€144,395 | -92.5% |
| Deferred charges and accrued income | 490/1 | €2,083 | €2,872 | +€788 | +37.8% |
| Total equity and liabilities | 10/49 | €235,831 | €187,825 | -€48,006 | -20.4% |
| Equity | 10/15 | €154,075 | €83,628 | -€70,448 | -45.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €151,075 | €80,628 | -€70,448 | -46.6% |
| Distributable reserves | 133 | €151,075 | €80,628 | -€70,448 | -46.6% |
| Amounts payable | 17/49 | €81,755 | €104,197 | +€22,442 | +27.5% |
| Amounts payable after more than one year | 17 | - | €5,275 | +€5,275 | |
| Advances received on contracts in progress | 176 | - | €5,275 | +€5,275 | |
| Amounts payable within one year | 42/48 | €80,576 | €98,923 | +€18,347 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,208 | +€2,208 | |
| Trade debts | 44 | €2,712 | €3,493 | +€781 | +28.8% |
| Suppliers | 440/4 | €2,712 | €3,493 | +€781 | +28.8% |
| Taxes, remuneration and social security | 45 | €29,370 | €7,611 | -€21,758 | -74.1% |
| Taxes | 450/3 | €29,370 | €7,611 | -€21,758 | -74.1% |
| Other amounts payable | 47/48 | €48,494 | €85,610 | +€37,116 | +76.5% |
| Accrued charges and deferred income | 492/3 | €1,180 | - | -€1,180 | |
| Remuneration, social security and pensions | 62 | €747 | €747 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,711 | €5,142 | +€431 | +9.1% |
| Other operating charges | 640/8 | €519 | €1,073 | +€554 | +106.9% |
| Non-recurring operating charges | 66A | - | €421 | +€421 | |
| Gross operating margin | 9900 | €96,554 | €90,282 | -€6,272 | -6.5% |
| Operating profit (loss) | 9901 | €90,577 | €82,899 | -€7,678 | -8.5% |
| Financial income | 75/76B | €622 | €1,521 | +€899 | +144.4% |
| Recurring financial income | 75 | €622 | €1,521 | +€899 | +144.4% |
| Financial charges | 65/66B | €2,062 | €1,776 | -€286 | -13.9% |
| Recurring financial charges | 65 | €2,062 | €1,776 | -€286 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €89,138 | €82,644 | -€6,494 | -7.3% |
| Income taxes | 67/77 | €18,691 | €17,383 | -€1,307 | -7.0% |
| Profit (loss) for the period | 9904 | €70,448 | €65,261 | -€5,187 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,448 | €65,261 | -€5,187 | -7.4% |
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 8 October 2026 via checked.be.