ORTI: 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.
ORTI
Largest movements
- Receivables within one year +€6,810
up €6,810 (+92.6%), from €7,352 to €14,162
of which Other amounts receivable: +€6,620
- Tangible fixed assets -€1,440
down €1,440 (-24.0%), from €6,000 to €4,560
- Cash -€418
down €418 (-87.7%), from €476 to €59
mainly Receivables within one year (-€6,810) and Trade debts (-€1,163)
- Profit (loss) carried forward +€4,536
up €4,536 (+56.1%), from -€8,085 to -€3,549
- Tax, wage and social debts +€1,809
up €1,809 (+141.4%), from €1,279 to €3,088
of which Taxes: +€1,751
- Trade debts -€1,163
down €1,163 (-29.9%), from €3,886 to €2,723
- Gross operating margin +€13,587
up €13,587, from -€6,259 to €7,328
- Staff costs +€1,114
new in 2025: €1,114
- Other operating charges -€338
down €338 (-65.0%), from €519 to €182
- Depreciation +€240
up €240 (+20.0%), from €1,200 to €1,440
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 | €17,278 | €22,263 | +€4,984 | +28.8% |
| Fixed assets | 21/28 | €9,450 | €8,010 | -€1,440 | -15.2% |
| Tangible fixed assets | 22/27 | €6,000 | €4,560 | -€1,440 | -24.0% |
| Furniture and vehicles | 24 | €6,000 | €4,560 | -€1,440 | -24.0% |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €7,828 | €14,253 | +€6,424 | +82.1% |
| Amounts receivable within one year | 40/41 | €7,352 | €14,162 | +€6,810 | +92.6% |
| Trade receivables | 40 | €7,352 | €7,541 | +€189 | +2.6% |
| Other amounts receivable | 41 | - | €6,620 | +€6,620 | |
| Cash at bank and in hand | 54/58 | €476 | €59 | -€418 | -87.7% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €17,278 | €22,263 | +€4,984 | +28.8% |
| Equity | 10/15 | €11,915 | €16,451 | +€4,536 | +38.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,085 | -€3,549 | +€4,536 | +56.1% |
| Amounts payable | 17/49 | €5,363 | €5,811 | +€448 | +8.4% |
| Amounts payable within one year | 42/48 | €5,363 | €5,811 | +€448 | +8.4% |
| Trade debts | 44 | €3,886 | €2,723 | -€1,163 | -29.9% |
| Suppliers | 440/4 | €3,886 | €2,723 | -€1,163 | -29.9% |
| Taxes, remuneration and social security | 45 | €1,279 | €3,088 | +€1,809 | +141.4% |
| Taxes | 450/3 | €1,279 | €3,031 | +€1,751 | +136.9% |
| Remuneration and social security | 454/9 | - | €57 | +€57 | |
| Other amounts payable | 47/48 | €197 | - | -€197 | |
| Remuneration, social security and pensions | 62 | - | €1,114 | +€1,114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,440 | +€240 | +20.0% |
| Other operating charges | 640/8 | €519 | €182 | -€338 | -65.0% |
| Gross operating margin | 9900 | -€6,259 | €7,328 | +€13,587 | |
| Operating profit (loss) | 9901 | -€7,978 | €4,593 | +€12,570 | |
| Financial charges | 65/66B | €107 | €57 | -€50 | -47.1% |
| Recurring financial charges | 65 | €107 | €57 | -€50 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,085 | €4,536 | +€12,621 | |
| Profit (loss) for the period | 9904 | -€8,085 | €4,536 | +€12,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,085 | €4,536 | +€12,621 |
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 4 October 2026 via checked.be.