L'Oranger: 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.
L'Oranger
Largest movements
- Cash +€22,672
up €22,672 (+2,445%), from €927 to €23,599
mainly Receivables within one year (+€12,018) and Debts within one year (+€9,726)
- Receivables within one year -€12,018
down €12,018 (-93.8%), from €12,817 to €799
of which Other amounts receivable: -€11,490
- Tangible fixed assets -€4,941
down €4,941 (-20.0%), from €24,733 to €19,792
of which Land and buildings: -€3,157
- Deferred charges and accrued income -€804
down €804 (-46.6%), from €1,724 to €921
- Debts within one year +€9,726
up €9,726 (+6.8%), from €142,971 to €152,697
of which Trade debts: +€11,327
- Accrued charges and deferred income -€7,121
down €7,121 (-77.2%), from €9,221 to €2,100
- Profit (loss) carried forward +€3,563
up €3,563 (+3.1%), from -€116,248 to -€112,685
- Investment grants -€1,258
down €1,258 (-20.8%), from €6,047 to €4,789
- Staff costs -€154,655
down €154,655 (-20.4%), from €757,719 to €603,064
- Gross operating margin -€146,161
down €146,161 (-19.3%), from €757,461 to €611,300
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.
Derived cash bridge
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 | €44,402 | €49,311 | +€4,909 | +11.1% |
| Fixed assets | 21/28 | €28,933 | €23,992 | -€4,941 | -17.1% |
| Tangible fixed assets | 22/27 | €24,733 | €19,792 | -€4,941 | -20.0% |
| Land and buildings | 22 | €21,907 | €18,751 | -€3,157 | -14.4% |
| Plant, machinery and equipment | 23 | €2,826 | €1,042 | -€1,784 | -63.1% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €15,468 | €25,319 | +€9,850 | +63.7% |
| Amounts receivable within one year | 40/41 | €12,817 | €799 | -€12,018 | -93.8% |
| Trade receivables | 40 | €528 | - | -€528 | |
| Other amounts receivable | 41 | €12,289 | €799 | -€11,490 | -93.5% |
| Cash at bank and in hand | 54/58 | €927 | €23,599 | +€22,672 | +2,445% |
| Deferred charges and accrued income | 490/1 | €1,724 | €921 | -€804 | -46.6% |
| Total equity and liabilities | 10/49 | €44,402 | €49,311 | +€4,909 | +11.1% |
| Equity | 10/15 | -€110,200 | -€107,896 | +€2,305 | +2.1% |
| Profit (loss) carried forward | 14 | -€116,248 | -€112,685 | +€3,563 | +3.1% |
| Investment grants | 15 | €6,047 | €4,789 | -€1,258 | -20.8% |
| Amounts payable | 17/49 | €154,602 | €157,207 | +€2,605 | +1.7% |
| Amounts payable after more than one year | 17 | €2,410 | €2,410 | = | 0.0% |
| Financial debts | 170/4 | €2,410 | €2,410 | = | 0.0% |
| Amounts payable within one year | 42/48 | €142,971 | €152,697 | +€9,726 | +6.8% |
| Financial debts | 43 | €3,282 | - | -€3,282 | |
| Credit institutions | 430/8 | €3,282 | - | -€3,282 | |
| Trade debts | 44 | €3,718 | €15,045 | +€11,327 | +305% |
| Suppliers | 440/4 | €3,718 | €15,045 | +€11,327 | +305% |
| Taxes, remuneration and social security | 45 | €125,702 | €112,076 | -€13,626 | -10.8% |
| Taxes | 450/3 | €16,905 | €5,026 | -€11,879 | -70.3% |
| Remuneration and social security | 454/9 | €108,797 | €107,050 | -€1,747 | -1.6% |
| Accrued charges and deferred income | 492/3 | €9,221 | €2,100 | -€7,121 | -77.2% |
| Remuneration, social security and pensions | 62 | €757,719 | €603,064 | -€154,655 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,140 | €4,941 | -€1,199 | -19.5% |
| Other operating charges | 640/8 | €1,031 | - | -€1,031 | |
| Gross operating margin | 9900 | €757,461 | €611,300 | -€146,161 | -19.3% |
| Operating profit (loss) | 9901 | -€7,429 | €3,295 | +€10,724 | |
| Financial income | 75/76B | €1,695 | €1,376 | -€318 | -18.8% |
| Recurring financial income | 75 | €1,695 | €1,376 | -€318 | -18.8% |
| Financial charges | 65/66B | €788 | €1,108 | +€320 | +40.7% |
| Recurring financial charges | 65 | €788 | €1,108 | +€320 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,522 | €3,563 | +€10,085 | |
| Profit (loss) for the period | 9904 | -€6,522 | €3,563 | +€10,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,522 | €3,563 | +€10,085 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.