ORRACLE INVEST: what changed
What changed
ORRACLE INVEST
filed annual accounts (NBB)
Net result for the year
€22,912
2024 · -€27,886+€50,798
Equity
€361,547
2024 · €338,635+€22,912
Cash
€2,225
2024 · €1,342+€883
Balance sheet total
€2.1m
2024 · €3.2m-€1.1m
Largest movements
Assets
- Financial fixed assets -€940,185
down €940,185 (-45.7%), from €2.1m to €1.1m
- Receivables within one year -€105,849
down €105,849 (-13.6%), from €781,123 to €675,274
- Formation expenses -€39,470
down €39,470 (-100%), from €39,470 to €0
Equity and liabilities
- Debts after one year -€1.3m
down €1.3m (-49.1%), from €2.6m to €1.3m
- Other debts +€249,764
new in 2025: €249,764
- Accrued charges and deferred income -€84,122
down €84,122 (-46.6%), from €180,446 to €96,324
Income statement
- Depreciation -€26,459
down €26,459 (-40.1%), from €65,929 to €39,470
- Gross operating margin +€26,309
up €26,309 (+49.6%), from -€53,080 to -€26,771
- Financial income -€23,738
down €23,738 (-7.9%), from €301,483 to €277,746
- Financial charges -€21,868
down €21,868 (-10.4%), from €210,359 to €188,492
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€27,886
Gross operating margin
+€26,309
Depreciation
+€26,459
Other operating charges
-€101
Financial income
-€23,738
Financial charges
+€21,868
Result 2025
€22,912
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€360,698
Investment
+€940,185
Financing
-€1.3m
Cash 2024
€1,342
From operations (derived)
+€360,698
Net result for the year
+€22,912
Depreciation
+€39,470
Receivables within one year
+€105,849
Deferred charges and accrued income
+€30,615
Trade debts
-€3,789
Other debts
+€249,764
Accrued charges and deferred income
-€84,122
Investment (derived)
+€940,185
Investment in fixed assets (net)
+€940,185
Financing
-€1.3m
Debts after one year
-€1.3m
Cash 2025
€2,225
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,186,022 | €2,070,787 | -€1.1m | -35.0% |
| Formation expenses | 20 | €39,470 | €0 | -€39,470 | -100% |
| Fixed assets | 21/28 | €2,055,727 | €1,115,542 | -€940,185 | -45.7% |
| Financial fixed assets | 28 | €2,055,727 | €1,115,542 | -€940,185 | -45.7% |
| Current assets | 29/58 | €1,090,825 | €955,245 | -€135,580 | -12.4% |
| Amounts receivable within one year | 40/41 | €781,123 | €675,274 | -€105,849 | -13.6% |
| Other amounts receivable | 41 | €781,123 | €675,274 | -€105,849 | -13.6% |
| Cash at bank and in hand | 54/58 | €1,342 | €2,225 | +€883 | +65.8% |
| Deferred charges and accrued income | 490/1 | €308,360 | €277,746 | -€30,615 | -9.9% |
| Total equity and liabilities | 10/49 | €3,186,022 | €2,070,787 | -€1.1m | -35.0% |
| Equity | 10/15 | €338,635 | €361,547 | +€22,912 | +6.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Revaluation surpluses | 12 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,365 | -€38,453 | +€22,912 | +37.3% |
| Amounts payable | 17/49 | €2,847,388 | €1,709,240 | -€1.1m | -40.0% |
| Amounts payable after more than one year | 17 | €2,645,000 | €1,345,000 | -€1.3m | -49.1% |
| Financial debts | 170/4 | €2,645,000 | €1,345,000 | -€1.3m | -49.1% |
| Amounts payable within one year | 42/48 | €21,941 | €267,916 | +€245,975 | +1,121% |
| Trade debts | 44 | €21,941 | €18,152 | -€3,789 | -17.3% |
| Suppliers | 440/4 | €21,941 | €18,152 | -€3,789 | -17.3% |
| Other amounts payable | 47/48 | - | €249,764 | +€249,764 | |
| Accrued charges and deferred income | 492/3 | €180,446 | €96,324 | -€84,122 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,929 | €39,470 | -€26,459 | -40.1% |
| Other operating charges | 640/8 | - | €101 | +€101 | |
| Gross operating margin | 9900 | -€53,080 | -€26,771 | +€26,309 | +49.6% |
| Operating profit (loss) | 9901 | -€119,010 | -€66,342 | +€52,668 | +44.3% |
| Financial income | 75/76B | €301,483 | €277,746 | -€23,738 | -7.9% |
| Recurring financial income | 75 | €301,483 | €277,746 | -€23,738 | -7.9% |
| Financial charges | 65/66B | €210,359 | €188,492 | -€21,868 | -10.4% |
| Recurring financial charges | 65 | €210,359 | €188,492 | -€21,868 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,886 | €22,912 | +€50,798 | |
| Profit (loss) for the period | 9904 | -€27,886 | €22,912 | +€50,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,886 | €22,912 | +€50,798 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.