ORYVAN: 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.
ORYVAN
Largest movements
- Receivables within one year -€11,579
down €11,579 (-42.5%), from €27,264 to €15,685
- Tangible fixed assets -€10,904
down €10,904 (-40.3%), from €27,085 to €16,181
of which Furniture and vehicles: -€12,529
- Profit (loss) carried forward -€18,256
down €18,256 (-52.4%), from -€34,851 to -€53,106
- Tax, wage and social debts -€8,000
down €8,000 (-57.1%), from €14,017 to €6,017
- Trade debts +€5,761
up €5,761 (+592.7%), from €972 to €6,734
- Short-term financial debts +€4,097
up €4,097 (+68.1%), from €6,015 to €10,112
- Debts after one year -€3,823
down €3,823 (-46.3%), from €8,250 to €4,426
- Gross operating margin -€16,867
down €16,867, from €2,755 to -€14,112
- Financial charges +€964
up €964 (+59.5%), from €1,619 to €2,583
- Other operating charges -€902
down €902 (-70.0%), from €1,290 to €387
- Depreciation +€747
up €747 (+161.4%), from €463 to €1,209
- Taxes -€286
down €286, from €250 to -€36
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 | €54,692 | €31,885 | -€22,807 | -41.7% |
| Fixed assets | 21/28 | €27,085 | €16,181 | -€10,904 | -40.3% |
| Tangible fixed assets | 22/27 | €27,085 | €16,181 | -€10,904 | -40.3% |
| Plant, machinery and equipment | 23 | - | €1,625 | +€1,625 | |
| Furniture and vehicles | 24 | €27,085 | €14,556 | -€12,529 | -46.3% |
| Current assets | 29/58 | €27,607 | €15,705 | -€11,902 | -43.1% |
| Amounts receivable within one year | 40/41 | €27,264 | €15,685 | -€11,579 | -42.5% |
| Trade receivables | 40 | €27,264 | €15,685 | -€11,579 | -42.5% |
| Cash at bank and in hand | 54/58 | €3 | €20 | +€17 | +625.7% |
| Deferred charges and accrued income | 490/1 | €340 | - | -€340 | |
| Total equity and liabilities | 10/49 | €54,692 | €31,885 | -€22,807 | -41.7% |
| Equity | 10/15 | -€22,451 | -€40,706 | -€18,256 | -81.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,851 | -€53,106 | -€18,256 | -52.4% |
| Amounts payable | 17/49 | €77,143 | €72,592 | -€4,551 | -5.9% |
| Amounts payable after more than one year | 17 | €8,250 | €4,426 | -€3,823 | -46.3% |
| Financial debts | 170/4 | €8,250 | €4,426 | -€3,823 | -46.3% |
| Amounts payable within one year | 42/48 | €68,893 | €68,150 | -€742 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €3,575 | €3,763 | +€188 | +5.3% |
| Financial debts | 43 | €6,015 | €10,112 | +€4,097 | +68.1% |
| Credit institutions | 430/8 | €6,015 | €10,112 | +€4,097 | +68.1% |
| Trade debts | 44 | €972 | €6,734 | +€5,761 | +592.7% |
| Suppliers | 440/4 | €972 | €6,734 | +€5,761 | +592.7% |
| Taxes, remuneration and social security | 45 | €14,017 | €6,017 | -€8,000 | -57.1% |
| Taxes | 450/3 | €14,017 | €6,017 | -€8,000 | -57.1% |
| Other amounts payable | 47/48 | €44,313 | €41,525 | -€2,788 | -6.3% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €1,209 | +€747 | +161.4% |
| Other operating charges | 640/8 | €1,290 | €387 | -€902 | -70.0% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €2,755 | -€14,112 | -€16,867 | |
| Operating profit (loss) | 9901 | €1,003 | -€15,709 | -€16,711 | |
| Financial charges | 65/66B | €1,619 | €2,583 | +€964 | +59.5% |
| Recurring financial charges | 65 | €1,619 | €2,583 | +€964 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | -€616 | -€18,292 | -€17,675 | -2867.5% |
| Income taxes | 67/77 | €250 | -€36 | -€286 | |
| Profit (loss) for the period | 9904 | -€866 | -€18,256 | -€17,389 | -2007.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€866 | -€18,256 | -€17,389 | -2007.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.