ORVILLE: 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.
ORVILLE
Largest movements
- Receivables within one year -€15,130
down €15,130 (-72.3%), from €20,923 to €5,792
of which Trade receivables: -€15,702
- Deferred charges and accrued income +€8,077
up €8,077 (+6,326%), from €128 to €8,204
- Cash +€4,318
up €4,318 (+14.8%), from €29,169 to €33,487
mainly Receivables within one year (+€15,130) and Net result for the year (+€4,628)
- Tangible fixed assets +€3,851
up €3,851 (+64.5%), from €5,972 to €9,823
of which Land and buildings: +€3,589
- Stocks and contracts -€1,998
down €1,998 (-39.9%), from €5,009 to €3,011
- Profit (loss) carried forward +€4,091
up €4,091, from -€4,091 to €0
- Tax, wage and social debts -€3,678
down €3,678 (-53.3%), from €6,903 to €3,225
of which Remuneration and social security: -€3,000
- Trade debts -€1,855
down €1,855 (-46.5%), from €3,986 to €2,131
- Gross operating margin -€20,321
down €20,321 (-70.8%), from €28,711 to €8,390
- Other operating charges +€392
up €392 (+76.3%), from €513 to €905
- Depreciation -€290
down €290 (-10.8%), from €2,694 to €2,404
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 | €61,200 | €60,317 | -€883 | -1.4% |
| Fixed assets | 21/28 | €5,972 | €9,823 | +€3,851 | +64.5% |
| Tangible fixed assets | 22/27 | €5,972 | €9,823 | +€3,851 | +64.5% |
| Land and buildings | 22 | €1,635 | €5,224 | +€3,589 | +220% |
| Plant, machinery and equipment | 23 | €4,037 | €4,599 | +€562 | +13.9% |
| Furniture and vehicles | 24 | €300 | €0 | -€300 | -100% |
| Current assets | 29/58 | €55,228 | €50,494 | -€4,734 | -8.6% |
| Stocks and contracts in progress | 3 | €5,009 | €3,011 | -€1,998 | -39.9% |
| Stocks | 30/36 | €5,009 | €3,011 | -€1,998 | -39.9% |
| Amounts receivable within one year | 40/41 | €20,923 | €5,792 | -€15,130 | -72.3% |
| Trade receivables | 40 | €20,773 | €5,071 | -€15,702 | -75.6% |
| Other amounts receivable | 41 | €150 | €721 | +€571 | +381% |
| Cash at bank and in hand | 54/58 | €29,169 | €33,487 | +€4,318 | +14.8% |
| Deferred charges and accrued income | 490/1 | €128 | €8,204 | +€8,077 | +6,326% |
| Total equity and liabilities | 10/49 | €61,200 | €60,317 | -€883 | -1.4% |
| Equity | 10/15 | €2,294 | €6,922 | +€4,628 | +202% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,385 | €4,922 | +€538 | +12.3% |
| Distributable reserves | 133 | €4,385 | €4,922 | +€538 | +12.3% |
| Profit (loss) carried forward | 14 | -€4,091 | €0 | +€4,091 | |
| Amounts payable | 17/49 | €58,906 | €53,394 | -€5,511 | -9.4% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,889 | €43,356 | -€5,533 | -11.3% |
| Trade debts | 44 | €3,986 | €2,131 | -€1,855 | -46.5% |
| Suppliers | 440/4 | €3,986 | €2,131 | -€1,855 | -46.5% |
| Taxes, remuneration and social security | 45 | €6,903 | €3,225 | -€3,678 | -53.3% |
| Taxes | 450/3 | €3,903 | €3,225 | -€678 | -17.4% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €38,000 | €38,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €17 | €38 | +€22 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,694 | €2,404 | -€290 | -10.8% |
| Other operating charges | 640/8 | €513 | €905 | +€392 | +76.3% |
| Gross operating margin | 9900 | €28,711 | €8,390 | -€20,321 | -70.8% |
| Operating profit (loss) | 9901 | €25,504 | €5,082 | -€20,422 | -80.1% |
| Financial income | 75/76B | €0 | €7 | +€7 | +36,150% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +36,150% |
| Financial charges | 65/66B | €459 | €432 | -€27 | -5.9% |
| Recurring financial charges | 65 | €459 | €432 | -€27 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €25,045 | €4,657 | -€20,388 | -81.4% |
| Income taxes | 67/77 | - | €29 | +€29 | |
| Profit (loss) for the period | 9904 | €25,045 | €4,628 | -€20,417 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,045 | €4,628 | -€20,417 | -81.5% |
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 29 October 2026 via checked.be.