ORYS: 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.
ORYS
Largest movements
- Tangible fixed assets +€932,317
new in 2024: €932,317
- Stocks and contracts -€666,257
no longer reported in 2024 (was €666,257)
- Debts after one year +€303,644
up €303,644 (+52.5%), from €577,895 to €881,539
of which Other amounts payable: +€161,539
- Other debts -€121,715
down €121,715 (-99.9%), from €121,864 to €150
- Tax, wage and social debts +€111,337
new in 2024: €111,337
- Profit (loss) carried forward -€67,700
down €67,700 (-130.0%), from -€52,068 to -€119,769
- Trade debts +€38,352
up €38,352 (+4990.7%), from €768 to €39,121
- Gross operating margin +€21,741
up €21,741, from -€2,910 to €18,831
- Depreciation +€12,560
new in 2024: €12,560
- Financial charges +€4,226
up €4,226 (+15.2%), from €27,762 to €31,988
- Financial income +€268
new in 2024: €268
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €671,248 | €934,478 | +€263,230 | +39.2% |
| Fixed assets | 21/28 | €951 | €933,269 | +€932,317 | +97996.3% |
| Tangible fixed assets | 22/27 | - | €932,317 | +€932,317 | |
| Land and buildings | 22 | - | €932,317 | +€932,317 | |
| Financial fixed assets | 28 | €951 | €951 | = | 0.0% |
| Current assets | 29/58 | €670,297 | €1,210 | -€669,087 | -99.8% |
| Stocks and contracts in progress | 3 | €666,257 | - | -€666,257 | |
| Stocks | 30/36 | €666,257 | - | -€666,257 | |
| Amounts receivable within one year | 40/41 | €1,215 | €187 | -€1,029 | -84.6% |
| Trade receivables | 40 | €1,188 | €187 | -€1,001 | -84.3% |
| Other amounts receivable | 41 | €27 | - | -€27 | |
| Cash at bank and in hand | 54/58 | €2,825 | €1,023 | -€1,802 | -63.8% |
| Total equity and liabilities | 10/49 | €671,248 | €934,478 | +€263,230 | +39.2% |
| Equity | 10/15 | -€32,068 | -€99,769 | -€67,700 | -211.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,068 | -€119,769 | -€67,700 | -130.0% |
| Amounts payable | 17/49 | €703,316 | €1,034,247 | +€330,931 | +47.1% |
| Amounts payable after more than one year | 17 | €577,895 | €881,539 | +€303,644 | +52.5% |
| Financial debts | 170/4 | €577,895 | €720,000 | +€142,105 | +24.6% |
| Other amounts payable | 178/9 | - | €161,539 | +€161,539 | |
| Amounts payable within one year | 42/48 | €122,633 | €150,608 | +€27,975 | +22.8% |
| Trade debts | 44 | €768 | €39,121 | +€38,352 | +4990.7% |
| Suppliers | 440/4 | €768 | €39,121 | +€38,352 | +4990.7% |
| Taxes, remuneration and social security | 45 | - | €111,337 | +€111,337 | |
| Taxes | 450/3 | - | €111,337 | +€111,337 | |
| Other amounts payable | 47/48 | €121,864 | €150 | -€121,715 | -99.9% |
| Accrued charges and deferred income | 492/3 | €2,789 | €2,100 | -€689 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,560 | +€12,560 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €41,864 | +€41,864 | |
| Gross operating margin | 9900 | -€2,910 | €18,831 | +€21,741 | |
| Operating profit (loss) | 9901 | -€3,295 | -€35,981 | -€32,686 | -992.0% |
| Financial income | 75/76B | - | €268 | +€268 | |
| Recurring financial income | 75 | - | €268 | +€268 | |
| Financial charges | 65/66B | €27,762 | €31,988 | +€4,226 | +15.2% |
| Recurring financial charges | 65 | €27,762 | €31,988 | +€4,226 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,057 | -€67,700 | -€36,644 | -118.0% |
| Profit (loss) for the period | 9904 | -€31,057 | -€67,700 | -€36,644 | -118.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,057 | -€67,700 | -€36,644 | -118.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.