ORVI: 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.
ORVI
Largest movements
- Cash -€16,589
down €16,589 (-71.9%), from €23,086 to €6,497
mainly Debts after one year (-€15,172) and Other debts (-€9,140)
- Receivables within one year +€2,843
up €2,843 (+6755.5%), from €42 to €2,885
of which Other amounts receivable: +€2,735
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Tangible fixed assets -€740
down €740 (-10.7%), from €6,911 to €6,171
- Debts after one year -€15,172
no longer reported in 2025 (was €15,172)
of which Other amounts payable: -€15,000
- Profit (loss) carried forward +€10,011
up €10,011 (+26.1%), from -€38,404 to -€28,392
- Other debts -€9,140
no longer reported in 2025 (was €9,140)
- Tax, wage and social debts -€2,012
down €2,012 (-28.5%), from €7,058 to €5,046
of which Remuneration and social security: -€2,581
- Staff costs -€1,767
down €1,767 (-38.3%), from €4,610 to €2,842
- Gross operating margin +€1,261
up €1,261 (+9.3%), from €13,549 to €14,810
- Financial charges +€282
up €282 (+38.1%), from €740 to €1,022
- Other operating charges -€251
down €251 (-56.4%), from €445 to €194
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 | €36,648 | €20,661 | -€15,987 | -43.6% |
| Fixed assets | 21/28 | €8,411 | €6,171 | -€2,240 | -26.6% |
| Tangible fixed assets | 22/27 | €6,911 | €6,171 | -€740 | -10.7% |
| Leasing and similar rights | 25 | €6,911 | €6,171 | -€740 | -10.7% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €28,237 | €14,490 | -€13,746 | -48.7% |
| Stocks and contracts in progress | 3 | €5,109 | €5,109 | = | 0.0% |
| Stocks | 30/36 | €5,109 | €5,109 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42 | €2,885 | +€2,843 | +6755.5% |
| Trade receivables | 40 | - | €108 | +€108 | |
| Other amounts receivable | 41 | €42 | €2,777 | +€2,735 | +6498.9% |
| Cash at bank and in hand | 54/58 | €23,086 | €6,497 | -€16,589 | -71.9% |
| Total equity and liabilities | 10/49 | €36,648 | €20,661 | -€15,987 | -43.6% |
| Equity | 10/15 | €3,573 | €13,584 | +€10,011 | +280.2% |
| Contributions | 10/11 | €41,398 | €41,398 | = | 0.0% |
| Reserves | 13 | €579 | €579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €579 | €579 | = | 0.0% |
| Reserves not available under the articles | 1311 | €579 | €579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,404 | -€28,392 | +€10,011 | +26.1% |
| Amounts payable | 17/49 | €33,075 | €7,077 | -€25,998 | -78.6% |
| Amounts payable after more than one year | 17 | €15,172 | - | -€15,172 | |
| Trade debts | 175 | €172 | - | -€172 | |
| Other amounts payable | 178/9 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €17,903 | €7,077 | -€10,826 | -60.5% |
| Trade debts | 44 | €1,705 | €2,031 | +€326 | +19.1% |
| Suppliers | 440/4 | €1,705 | €2,031 | +€326 | +19.1% |
| Taxes, remuneration and social security | 45 | €7,058 | €5,046 | -€2,012 | -28.5% |
| Taxes | 450/3 | €3,325 | €3,894 | +€570 | +17.1% |
| Remuneration and social security | 454/9 | €3,733 | €1,152 | -€2,581 | -69.1% |
| Other amounts payable | 47/48 | €9,140 | - | -€9,140 | |
| Remuneration, social security and pensions | 62 | €4,610 | €2,842 | -€1,767 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €740 | = | 0.0% |
| Other operating charges | 640/8 | €445 | €194 | -€251 | -56.4% |
| Gross operating margin | 9900 | €13,549 | €14,810 | +€1,261 | +9.3% |
| Operating profit (loss) | 9901 | €7,754 | €11,033 | +€3,280 | +42.3% |
| Financial income | 75/76B | €68 | €0 | -€68 | -99.8% |
| Recurring financial income | 75 | €68 | €0 | -€68 | -99.8% |
| Financial charges | 65/66B | €740 | €1,022 | +€282 | +38.1% |
| Recurring financial charges | 65 | €740 | €1,022 | +€282 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €7,081 | €10,011 | +€2,930 | +41.4% |
| Income taxes | 67/77 | €17 | €0 | -€16 | -99.8% |
| Profit (loss) for the period | 9904 | €7,065 | €10,011 | +€2,946 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,065 | €10,011 | +€2,946 | +41.7% |
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 6 October 2026 via checked.be.