L'ORCHIDEE: 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.
What changed
L'ORCHIDEE
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€101,039
2024 · €107,231-€6,192
Equity
€202,028
2024 · €100,989+€101,039
Cash
€379
2024 · €93+€285
Balance sheet total
€1.5m
2024 · €1.6m-€15,670
Largest movements
Assets
- Receivables within one year -€233,709
down €233,709 (-18.7%), from €1.3m to €1.0m
of which Trade receivables: -€292,111
- Tangible fixed assets +€202,118
up €202,118 (+80.6%), from €250,633 to €452,752
of which Plant, machinery and equipment: +€199,533
- Deferred charges and accrued income +€18,995
up €18,995 (+84.6%), from €22,455 to €41,450
Equity and liabilities
- Accrued charges and deferred income -€185,021
down €185,021 (-51.5%), from €359,431 to €174,410
- Tax, wage and social debts +€117,669
up €117,669 (+14.7%), from €798,134 to €915,803
of which Remuneration and social security: +€104,263
- Profit (loss) carried forward +€101,039
up €101,039 (+149%), from €67,826 to €168,865
- Trade debts -€49,357
down €49,357 (-18.0%), from €274,802 to €225,445
Income statement
- Turnover +€380,968
up €380,968 (+9.3%), from €4.1m to €4.5m
- Other operating income -€212,651
down €212,651 (-14.4%), from €1.5m to €1.3m
- Staff costs +€200,227
up €200,227 (+5.3%), from €3.8m to €4.0m
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.
Result 2024
€107,231
Turnover
+€380,968
Other operating income
-€212,651
Goods and materials
+€24,457
Services and other goods
+€14,088
Staff costs
-€200,227
Depreciation
-€12,665
Write-downs
-€2,873
Other operating charges
+€203
Other operating items
+€23,414
Financial income
-€1,054
Financial charges
+€3,790
Taxes
-€23,640
Result 2025
€101,039
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€266,709
Investment
-€266,424
Financing
€0
Cash 2024
€93
From operations (derived)
+€266,709
Net result for the year
+€101,039
Depreciation
+€66,755
Stocks and contracts
+€910
Receivables within one year
+€233,709
Deferred charges and accrued income
-€18,995
Trade debts
-€49,357
Tax, wage and social debts
+€117,669
Accrued charges and deferred income
-€185,021
Investment (derived)
-€266,424
Investment in fixed assets (net)
-€266,424
Cash 2025
€379
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,558,692 | €1,543,022 | -€15,670 | -1.0% |
| Formation expenses | 20 | €3,457 | €2,358 | -€1,099 | -31.8% |
| Fixed assets | 21/28 | €262,222 | €462,990 | +€200,768 | +76.6% |
| Intangible fixed assets | 21 | €11,589 | €10,239 | -€1,350 | -11.7% |
| Tangible fixed assets | 22/27 | €250,633 | €452,752 | +€202,118 | +80.6% |
| Plant, machinery and equipment | 23 | €155,218 | €354,751 | +€199,533 | +129% |
| Furniture and vehicles | 24 | €5,911 | €6,499 | +€588 | +10.0% |
| Other tangible fixed assets | 26 | €89,505 | €82,948 | -€6,557 | -7.3% |
| Assets under construction and advance payments | 27 | - | €8,554 | +€8,554 | |
| Current assets | 29/58 | €1,293,013 | €1,077,673 | -€215,340 | -16.7% |
| Stocks and contracts in progress | 3 | €19,738 | €18,827 | -€910 | -4.6% |
| Stocks | 30/36 | €19,738 | €18,827 | -€910 | -4.6% |
| Goods purchased for resale | 34 | €19,738 | €18,827 | -€910 | -4.6% |
| Amounts receivable within one year | 40/41 | €1,250,728 | €1,017,018 | -€233,709 | -18.7% |
| Trade receivables | 40 | €900,151 | €608,041 | -€292,111 | -32.5% |
| Other amounts receivable | 41 | €350,576 | €408,978 | +€58,401 | +16.7% |
| Cash at bank and in hand | 54/58 | €93 | €379 | +€285 | +305% |
| Deferred charges and accrued income | 490/1 | €22,455 | €41,450 | +€18,995 | +84.6% |
| Total equity and liabilities | 10/49 | €1,558,692 | €1,543,022 | -€15,670 | -1.0% |
| Equity | 10/15 | €100,989 | €202,028 | +€101,039 | +100% |
| Reserves | 13 | €33,163 | €33,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,826 | €168,865 | +€101,039 | +149% |
| Provisions and deferred taxes | 16 | €25,336 | €25,336 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,336 | €25,336 | = | 0.0% |
| Other liabilities and charges | 164/5 | €25,336 | €25,336 | = | 0.0% |
| Amounts payable | 17/49 | €1,432,367 | €1,315,658 | -€116,710 | -8.1% |
| Amounts payable within one year | 42/48 | €1,072,936 | €1,141,248 | +€68,312 | +6.4% |
| Trade debts | 44 | €274,802 | €225,445 | -€49,357 | -18.0% |
| Suppliers | 440/4 | €274,802 | €225,445 | -€49,357 | -18.0% |
| Taxes, remuneration and social security | 45 | €798,134 | €915,803 | +€117,669 | +14.7% |
| Taxes | 450/3 | €107,069 | €120,475 | +€13,406 | +12.5% |
| Remuneration and social security | 454/9 | €691,066 | €795,328 | +€104,263 | +15.1% |
| Accrued charges and deferred income | 492/3 | €359,431 | €174,410 | -€185,021 | -51.5% |
| Operating income | 70/76A | €5,574,828 | €5,730,684 | +€155,856 | +2.8% |
| Turnover | 70 | €4,087,776 | €4,468,744 | +€380,968 | +9.3% |
| Other operating income | 74 | €1,474,591 | €1,261,941 | -€212,651 | -14.4% |
| Non-recurring operating income | 76A | €12,461 | - | -€12,461 | |
| Operating charges | 60/66A | €5,432,461 | €5,573,604 | +€141,143 | +2.6% |
| Goods for resale, raw materials and consumables | 60 | €246,578 | €222,121 | -€24,457 | -9.9% |
| Purchases | 600/8 | €253,003 | €221,211 | -€31,792 | -12.6% |
| Change in stocks: decrease (increase) | 609 | -€6,425 | €910 | +€7,336 | |
| Services and other goods | 61 | €1,321,487 | €1,307,399 | -€14,088 | -1.1% |
| Remuneration, social security and pensions | 62 | €3,776,148 | €3,976,375 | +€200,227 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,090 | €66,755 | +€12,665 | +23.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,241 | €632 | +€2,873 | |
| Other operating charges | 640/8 | €525 | €322 | -€203 | -38.7% |
| Non-recurring operating charges | 66A | €10,538 | - | -€10,538 | |
| Operating profit (loss) | 9901 | €142,367 | €157,080 | +€14,713 | +10.3% |
| Financial income | 75/76B | €12,656 | €11,601 | -€1,054 | -8.3% |
| Recurring financial income | 75 | €12,656 | €11,601 | -€1,054 | -8.3% |
| Income from current assets | 751 | €12,653 | €11,569 | -€1,084 | -8.6% |
| Other financial income | 752/9 | €2 | €32 | +€30 | +1,386% |
| Financial charges | 65/66B | €7,330 | €3,540 | -€3,790 | -51.7% |
| Recurring financial charges | 65 | €7,330 | €3,540 | -€3,790 | -51.7% |
| Debt charges | 650 | €6,045 | €2,497 | -€3,548 | -58.7% |
| Other financial charges | 652/9 | €1,285 | €1,044 | -€241 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €147,692 | €165,141 | +€17,448 | +11.8% |
| Income taxes | 67/77 | €40,461 | €64,101 | +€23,640 | +58.4% |
| Taxes | 670/3 | €40,461 | €64,101 | +€23,640 | +58.4% |
| Profit (loss) for the period | 9904 | €107,231 | €101,039 | -€6,192 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,231 | €101,039 | -€6,192 | -5.8% |
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 19 October 2026 via checked.be.