ORYE CONSTRUCT: 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.
ORYE CONSTRUCT
Largest movements
- Receivables within one year -€282,270
down €282,270 (-38.5%), from €732,589 to €450,318
of which Trade receivables: -€178,214
- Cash +€189,839
up €189,839 (+52.2%), from €363,760 to €553,600
mainly Receivables within one year (+€282,270) and Net result for the year (+€121,786)
- Deferred charges and accrued income -€37,554
down €37,554 (-31.1%), from €120,725 to €83,171
- Tangible fixed assets -€23,736
down €23,736 (-3.9%), from €616,262 to €592,526
of which Land and buildings: -€24,007
- Reserves -€115,926
down €115,926 (-9.2%), from €1.3m to €1.1m
- Tax, wage and social debts +€39,290
up €39,290 (+474%), from €8,291 to €47,580
of which Remuneration and social security: +€42,385
- Debts after one year -€34,699
down €34,699 (-12.0%), from €288,338 to €253,639
- Current portion of long-term debt -€20,922
down €20,922 (-37.6%), from €55,621 to €34,699
- Other debts -€19,612
down €19,612 (-11.9%), from €164,673 to €145,062
- Staff costs +€63,041
up €63,041 (+19.4%), from €324,830 to €387,871
- Gross operating margin +€19,348
up €19,348 (+2.9%), from €666,459 to €685,807
- Taxes -€12,815
down €12,815 (-16.3%), from €78,789 to €65,974
- Other operating charges -€9,166
down €9,166 (-85.8%), from €10,681 to €1,515
- Depreciation +€8,792
up €8,792 (+12.1%), from €72,724 to €81,516
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 | €1,892,255 | €1,756,249 | -€136,006 | -7.2% |
| Fixed assets | 21/28 | €623,762 | €603,445 | -€20,317 | -3.3% |
| Intangible fixed assets | 21 | - | €3,419 | +€3,419 | |
| Tangible fixed assets | 22/27 | €616,262 | €592,526 | -€23,736 | -3.9% |
| Land and buildings | 22 | €500,205 | €476,199 | -€24,007 | -4.8% |
| Plant, machinery and equipment | 23 | €21,165 | €3,722 | -€17,443 | -82.4% |
| Furniture and vehicles | 24 | €94,891 | €112,605 | +€17,714 | +18.7% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €1,268,494 | €1,152,805 | -€115,689 | -9.1% |
| Stocks and contracts in progress | 3 | €51,420 | €65,716 | +€14,296 | +27.8% |
| Stocks | 30/36 | €51,420 | €65,716 | +€14,296 | +27.8% |
| Amounts receivable within one year | 40/41 | €732,589 | €450,318 | -€282,270 | -38.5% |
| Trade receivables | 40 | €404,097 | €225,883 | -€178,214 | -44.1% |
| Other amounts receivable | 41 | €328,492 | €224,435 | -€104,056 | -31.7% |
| Cash at bank and in hand | 54/58 | €363,760 | €553,600 | +€189,839 | +52.2% |
| Deferred charges and accrued income | 490/1 | €120,725 | €83,171 | -€37,554 | -31.1% |
| Total equity and liabilities | 10/49 | €1,892,255 | €1,756,249 | -€136,006 | -7.2% |
| Equity | 10/15 | €1,278,100 | €1,162,174 | -€115,926 | -9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,265,700 | €1,149,774 | -€115,926 | -9.2% |
| Distributable reserves | 133 | €1,265,700 | €1,149,774 | -€115,926 | -9.2% |
| Amounts payable | 17/49 | €614,156 | €594,075 | -€20,080 | -3.3% |
| Amounts payable after more than one year | 17 | €288,338 | €253,639 | -€34,699 | -12.0% |
| Financial debts | 170/4 | €288,338 | €253,639 | -€34,699 | -12.0% |
| Amounts payable within one year | 42/48 | €312,290 | €329,366 | +€17,075 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €55,621 | €34,699 | -€20,922 | -37.6% |
| Trade debts | 44 | €83,705 | €102,025 | +€18,319 | +21.9% |
| Suppliers | 440/4 | €83,705 | €102,025 | +€18,319 | +21.9% |
| Taxes, remuneration and social security | 45 | €8,291 | €47,580 | +€39,290 | +474% |
| Taxes | 450/3 | €6,081 | €2,986 | -€3,095 | -50.9% |
| Remuneration and social security | 454/9 | €2,210 | €44,594 | +€42,385 | +1,918% |
| Other amounts payable | 47/48 | €164,673 | €145,062 | -€19,612 | -11.9% |
| Accrued charges and deferred income | 492/3 | €13,528 | €11,071 | -€2,457 | -18.2% |
| Non-recurring operating income | 76A | €24,552 | - | -€24,552 | |
| Remuneration, social security and pensions | 62 | €324,830 | €387,871 | +€63,041 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,724 | €81,516 | +€8,792 | +12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €932 | - | -€932 | |
| Other operating charges | 640/8 | €10,681 | €1,515 | -€9,166 | -85.8% |
| Non-recurring operating charges | 66A | - | €133 | +€133 | |
| Gross operating margin | 9900 | €666,459 | €685,807 | +€19,348 | +2.9% |
| Operating profit (loss) | 9901 | €257,292 | €214,772 | -€42,520 | -16.5% |
| Financial income | 75/76B | €4,265 | €773 | -€3,493 | -81.9% |
| Recurring financial income | 75 | €4,265 | €773 | -€3,493 | -81.9% |
| Financial charges | 65/66B | €34,461 | €27,784 | -€6,677 | -19.4% |
| Recurring financial charges | 65 | €34,461 | €27,784 | -€6,677 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €227,097 | €187,760 | -€39,336 | -17.3% |
| Income taxes | 67/77 | €78,789 | €65,974 | -€12,815 | -16.3% |
| Profit (loss) for the period | 9904 | €148,307 | €121,786 | -€26,521 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €148,307 | €121,786 | -€26,521 | -17.9% |
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 13 October 2026 via checked.be.