JACKY ORCHIFLORA: 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.
JACKY ORCHIFLORA
Largest movements
- Stocks and contracts +€2,251
up €2,251 (+3.2%), from €71,051 to €73,302
- Cash +€1,565
up €1,565 (+186%), from €841 to €2,407
mainly Trade debts (+€1,640) and Depreciation (+€1,448)
- Tangible fixed assets -€1,448
down €1,448 (-46.8%), from €3,093 to €1,645
of which Plant, machinery and equipment: -€1,219
- Trade debts +€1,640
up €1,640 (+23.2%), from €7,058 to €8,699
- Other debts +€940
up €940 (+2.8%), from €33,429 to €34,370
- Profit (loss) carried forward -€893
down €893 (-9.4%), from -€9,552 to -€10,446
- Gross operating margin +€2,370
up €2,370 (+142%), from €1,671 to €4,041
- Financial charges -€325
down €325 (-13.1%), from €2,490 to €2,165
- Other operating charges -€147
down €147 (-10.0%), from €1,468 to €1,321
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 | €76,448 | €78,194 | +€1,745 | +2.3% |
| Fixed assets | 21/28 | €3,093 | €1,645 | -€1,448 | -46.8% |
| Tangible fixed assets | 22/27 | €3,093 | €1,645 | -€1,448 | -46.8% |
| Land and buildings | 22 | €258 | €29 | -€229 | -88.9% |
| Plant, machinery and equipment | 23 | €2,835 | €1,616 | -€1,219 | -43.0% |
| Current assets | 29/58 | €73,355 | €76,548 | +€3,193 | +4.4% |
| Stocks and contracts in progress | 3 | €71,051 | €73,302 | +€2,251 | +3.2% |
| Stocks | 30/36 | €71,051 | €73,302 | +€2,251 | +3.2% |
| Amounts receivable within one year | 40/41 | €1,462 | €840 | -€623 | -42.6% |
| Other amounts receivable | 41 | €1,462 | €840 | -€623 | -42.6% |
| Cash at bank and in hand | 54/58 | €841 | €2,407 | +€1,565 | +186% |
| Total equity and liabilities | 10/49 | €76,448 | €78,194 | +€1,745 | +2.3% |
| Equity | 10/15 | €10,899 | €10,006 | -€893 | -8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,552 | -€10,446 | -€893 | -9.4% |
| Amounts payable | 17/49 | €65,549 | €68,188 | +€2,639 | +4.0% |
| Amounts payable within one year | 42/48 | €65,549 | €68,188 | +€2,639 | +4.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €7,058 | €8,699 | +€1,640 | +23.2% |
| Suppliers | 440/4 | €7,058 | €8,699 | +€1,640 | +23.2% |
| Taxes, remuneration and social security | 45 | €61 | €119 | +€58 | +94.2% |
| Taxes | 450/3 | €61 | €119 | +€58 | +94.2% |
| Other amounts payable | 47/48 | €33,429 | €34,370 | +€940 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €1,448 | = | 0.0% |
| Other operating charges | 640/8 | €1,468 | €1,321 | -€147 | -10.0% |
| Gross operating margin | 9900 | €1,671 | €4,041 | +€2,370 | +142% |
| Operating profit (loss) | 9901 | -€1,245 | €1,271 | +€2,517 | |
| Financial charges | 65/66B | €2,490 | €2,165 | -€325 | -13.1% |
| Recurring financial charges | 65 | €2,490 | €2,165 | -€325 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,735 | -€893 | +€2,842 | +76.1% |
| Profit (loss) for the period | 9904 | -€3,735 | -€893 | +€2,842 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,735 | -€893 | +€2,842 | +76.1% |
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 18 October 2026 via checked.be.