ORUC BOUW: 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.
ORUC BOUW
Largest movements
- Tangible fixed assets -€9,901
down €9,901 (-20.7%), from €47,854 to €37,953
- Cash +€5,331
up €5,331 (+2,565%), from €208 to €5,539
mainly Net result for the year (+€28,291) and Tax, wage and social debts (+€10,174)
- Receivables within one year +€5,009
up €5,009 (+14.9%), from €33,528 to €38,537
of which Trade receivables: +€8,383
- Tax, wage and social debts +€10,174
up €10,174 (+188%), from €5,424 to €15,597
- Profit (loss) carried forward -€7,003
down €7,003 (-15.8%), from €44,443 to €37,440
- Debts after one year -€6,046
down €6,046 (-31.3%), from €19,320 to €13,275
- Trade debts +€1,572
up €1,572 (+28.5%), from €5,522 to €7,094
- Other debts +€1,378
new in 2025: €1,378
- Gross operating margin +€29,720
up €29,720 (+138%), from €21,474 to €51,194
- Taxes +€8,968
up €8,968 (+539%), from €1,665 to €10,633
- Depreciation +€8,251
up €8,251 (+500%), from €1,650 to €9,901
- Financial charges -€1,511
down €1,511 (-48.3%), from €3,130 to €1,619
- Staff costs +€945
up €945 (+1,920%), from €49 to €995
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.
Derived cash bridge
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 | €81,590 | €82,029 | +€440 | +0.5% |
| Fixed assets | 21/28 | €47,854 | €37,953 | -€9,901 | -20.7% |
| Tangible fixed assets | 22/27 | €47,854 | €37,953 | -€9,901 | -20.7% |
| Furniture and vehicles | 24 | €47,854 | €37,953 | -€9,901 | -20.7% |
| Current assets | 29/58 | €33,736 | €44,076 | +€10,341 | +30.7% |
| Amounts receivable within one year | 40/41 | €33,528 | €38,537 | +€5,009 | +14.9% |
| Trade receivables | 40 | €18,427 | €26,810 | +€8,383 | +45.5% |
| Other amounts receivable | 41 | €15,100 | €11,727 | -€3,374 | -22.3% |
| Cash at bank and in hand | 54/58 | €208 | €5,539 | +€5,331 | +2,565% |
| Total equity and liabilities | 10/49 | €81,590 | €82,029 | +€440 | +0.5% |
| Equity | 10/15 | €45,643 | €38,640 | -€7,003 | -15.3% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,443 | €37,440 | -€7,003 | -15.8% |
| Amounts payable | 17/49 | €35,947 | €43,390 | +€7,443 | +20.7% |
| Amounts payable after more than one year | 17 | €19,320 | €13,275 | -€6,046 | -31.3% |
| Financial debts | 170/4 | €19,320 | €13,275 | -€6,046 | -31.3% |
| Amounts payable within one year | 42/48 | €16,627 | €30,115 | +€13,489 | +81.1% |
| Current portion of amounts payable after more than one year | 42 | €5,681 | €6,046 | +€365 | +6.4% |
| Trade debts | 44 | €5,522 | €7,094 | +€1,572 | +28.5% |
| Suppliers | 440/4 | €5,522 | €7,094 | +€1,572 | +28.5% |
| Taxes, remuneration and social security | 45 | €5,424 | €15,597 | +€10,174 | +188% |
| Taxes | 450/3 | €5,424 | €15,597 | +€10,174 | +188% |
| Other amounts payable | 47/48 | - | €1,378 | +€1,378 | |
| Non-recurring operating income | 76A | €2,314 | - | -€2,314 | |
| Remuneration, social security and pensions | 62 | €49 | €995 | +€945 | +1,920% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,650 | €9,901 | +€8,251 | +500% |
| Other operating charges | 640/8 | €674 | €388 | -€287 | -42.5% |
| Gross operating margin | 9900 | €21,474 | €51,194 | +€29,720 | +138% |
| Operating profit (loss) | 9901 | €19,101 | €39,911 | +€20,810 | +109% |
| Financial income | 75/76B | €0 | €632 | +€631 | +210,490% |
| Recurring financial income | 75 | €0 | €632 | +€631 | +210,490% |
| Financial charges | 65/66B | €3,130 | €1,619 | -€1,511 | -48.3% |
| Recurring financial charges | 65 | €3,130 | €1,619 | -€1,511 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €15,971 | €38,924 | +€22,953 | +144% |
| Income taxes | 67/77 | €1,665 | €10,633 | +€8,968 | +539% |
| Profit (loss) for the period | 9904 | €14,306 | €28,291 | +€13,985 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,306 | €28,291 | +€13,985 | +97.8% |
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 30 October 2026 via checked.be.