2.ORANGE: 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.
2.ORANGE
Largest movements
- Cash -€7,500
down €7,500 (-24.7%), from €30,313 to €22,813
mainly Trade debts (-€9,057) and Deferred charges and accrued income (-€1,000)
- Receivables within one year -€1,052
down €1,052 (-52.6%), from €2,000 to €948
of which Other amounts receivable: -€1,052
- Deferred charges and accrued income +€1,000
new in 2025: €1,000
- Trade debts -€9,057
down €9,057 (-94.8%), from €9,552 to €494
- Reserves +€1,283
up €1,283 (+7.6%), from €16,825 to €18,109
- Gross operating margin +€4,784
up €4,784, from -€2,405 to €2,379
- Taxes +€428
up €428, from €0 to €428
- Other operating charges +€122
up €122 (+24.2%), from €505 to €628
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 | €32,607 | €25,055 | -€7,552 | -23.2% |
| Fixed assets | 21/28 | €294 | €294 | = | 0.0% |
| Financial fixed assets | 28 | €294 | €294 | = | 0.0% |
| Current assets | 29/58 | €32,313 | €24,761 | -€7,552 | -23.4% |
| Amounts receivable within one year | 40/41 | €2,000 | €948 | -€1,052 | -52.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,000 | €948 | -€1,052 | -52.6% |
| Cash at bank and in hand | 54/58 | €30,313 | €22,813 | -€7,500 | -24.7% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €32,607 | €25,055 | -€7,552 | -23.2% |
| Equity | 10/15 | €23,025 | €24,309 | +€1,283 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,825 | €18,109 | +€1,283 | +7.6% |
| Distributable reserves | 133 | €16,825 | €18,109 | +€1,283 | +7.6% |
| Amounts payable | 17/49 | €9,581 | €746 | -€8,835 | -92.2% |
| Amounts payable within one year | 42/48 | €9,581 | €746 | -€8,835 | -92.2% |
| Trade debts | 44 | €9,552 | €494 | -€9,057 | -94.8% |
| Suppliers | 440/4 | €9,552 | €494 | -€9,057 | -94.8% |
| Taxes, remuneration and social security | 45 | €30 | €252 | +€222 | +745.1% |
| Taxes | 450/3 | €30 | €252 | +€222 | +745.1% |
| Other operating charges | 640/8 | €505 | €628 | +€122 | +24.2% |
| Gross operating margin | 9900 | -€2,405 | €2,379 | +€4,784 | |
| Operating profit (loss) | 9901 | -€2,910 | €1,752 | +€4,662 | |
| Financial charges | 65/66B | €48 | €40 | -€7 | -15.0% |
| Recurring financial charges | 65 | €48 | €40 | -€7 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,958 | €1,711 | +€4,669 | |
| Income taxes | 67/77 | €0 | €428 | +€428 | |
| Profit (loss) for the period | 9904 | -€2,958 | €1,283 | +€4,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,958 | €1,283 | +€4,241 |
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 12 October 2026 via checked.be.