ORYANA: 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.
ORYANA
Largest movements
- Receivables within one year -€11,018
down €11,018 (-20.7%), from €53,100 to €42,082
of which Other amounts receivable: -€8,633
- Tangible fixed assets +€8,473
up €8,473 (+34.1%), from €24,818 to €33,291
of which Plant, machinery and equipment: +€5,081
- Stocks and contracts +€6,599
up €6,599 (+21.5%), from €30,649 to €37,248
- Cash -€3,254
down €3,254 (-79.5%), from €4,091 to €837
mainly Investment in fixed assets (net) (-€19,754) and Net result for the year (-€12,515)
- Other debts +€13,440
up €13,440 (+30.2%), from €44,530 to €57,970
- Profit (loss) carried forward -€12,515
down €12,515 (-136%), from -€9,218 to -€21,733
- Trade debts +€2,986
up €2,986 (+9.8%), from €30,428 to €33,415
- Debts after one year -€2,650
down €2,650 (-22.6%), from €11,708 to €9,058
- Gross operating margin -€17,329
down €17,329 (-91.2%), from €19,001 to €1,672
- Depreciation -€14,981
down €14,981 (-57.0%), from €26,262 to €11,281
- Financial charges -€3,216
down €3,216 (-90.7%), from €3,546 to €330
- Other operating charges +€265
up €265 (+37.8%), from €701 to €965
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 | €112,804 | €113,605 | +€801 | +0.7% |
| Fixed assets | 21/28 | €24,818 | €33,291 | +€8,473 | +34.1% |
| Tangible fixed assets | 22/27 | €24,818 | €33,291 | +€8,473 | +34.1% |
| Plant, machinery and equipment | 23 | €23,823 | €28,904 | +€5,081 | +21.3% |
| Furniture and vehicles | 24 | €995 | €4,387 | +€3,392 | +341% |
| Current assets | 29/58 | €87,986 | €80,315 | -€7,672 | -8.7% |
| Stocks and contracts in progress | 3 | €30,649 | €37,248 | +€6,599 | +21.5% |
| Stocks | 30/36 | €30,649 | €37,248 | +€6,599 | +21.5% |
| Amounts receivable within one year | 40/41 | €53,100 | €42,082 | -€11,018 | -20.7% |
| Trade receivables | 40 | €44,343 | €41,958 | -€2,385 | -5.4% |
| Other amounts receivable | 41 | €8,757 | €124 | -€8,633 | -98.6% |
| Cash at bank and in hand | 54/58 | €4,091 | €837 | -€3,254 | -79.5% |
| Deferred charges and accrued income | 490/1 | €146 | €148 | +€2 | +1.1% |
| Total equity and liabilities | 10/49 | €112,804 | €113,605 | +€801 | +0.7% |
| Equity | 10/15 | €25,671 | €13,156 | -€12,515 | -48.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,889 | €14,889 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €12,889 | €12,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,218 | -€21,733 | -€12,515 | -136% |
| Amounts payable | 17/49 | €87,133 | €100,450 | +€13,317 | +15.3% |
| Amounts payable after more than one year | 17 | €11,708 | €9,058 | -€2,650 | -22.6% |
| Other amounts payable | 178/9 | €11,708 | €9,058 | -€2,650 | -22.6% |
| Amounts payable within one year | 42/48 | €75,425 | €91,392 | +€15,967 | +21.2% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €30,428 | €33,415 | +€2,986 | +9.8% |
| Suppliers | 440/4 | €30,428 | €33,415 | +€2,986 | +9.8% |
| Taxes, remuneration and social security | 45 | €467 | - | -€467 | |
| Taxes | 450/3 | €467 | - | -€467 | |
| Other amounts payable | 47/48 | €44,530 | €57,970 | +€13,440 | +30.2% |
| Non-recurring operating income | 76A | - | €11,622 | +€11,622 | |
| Remuneration, social security and pensions | 62 | €825 | €971 | +€146 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,262 | €11,281 | -€14,981 | -57.0% |
| Other operating charges | 640/8 | €701 | €965 | +€265 | +37.8% |
| Non-recurring operating charges | 66A | - | €763 | +€763 | |
| Gross operating margin | 9900 | €19,001 | €1,672 | -€17,329 | -91.2% |
| Operating profit (loss) | 9901 | -€8,786 | -€12,308 | -€3,522 | -40.1% |
| Financial income | 75/76B | €146 | €123 | -€24 | -16.1% |
| Recurring financial income | 75 | €146 | €123 | -€24 | -16.1% |
| Financial charges | 65/66B | €3,546 | €330 | -€3,216 | -90.7% |
| Recurring financial charges | 65 | €3,546 | €330 | -€3,216 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,186 | -€12,515 | -€329 | -2.7% |
| Transfer from deferred taxes | 780 | €1,468 | - | -€1,468 | |
| Profit (loss) for the period | 9904 | -€10,719 | -€12,515 | -€1,797 | -16.8% |
| Transfer from tax-exempt reserves | 789 | €4,403 | - | -€4,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,315 | -€12,515 | -€6,200 | -98.2% |
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 16 October 2026 via checked.be.