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.
L'ORCHIDEE
Largest movements
- Cash +€185,352
up €185,352 (+20.1%), from €922,988 to €1.1m
mainly Receivables within one year (+€76,999) and Net result for the year (+€66,942)
- Receivables within one year -€76,999
down €76,999 (-33.1%), from €232,883 to €155,884
of which Other amounts receivable: -€101,791
- Tangible fixed assets -€17,394
down €17,394 (-32.5%), from €53,461 to €36,067
of which Furniture and vehicles: -€15,583
- Profit (loss) carried forward +€66,942
up €66,942 (+1,104%), from €6,061 to €73,003
- Trade debts +€25,626
up €25,626 (+3.2%), from €805,632 to €831,258
No income-statement line moved by more than 1% of the activity.
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 | €1,238,285 | €1,322,828 | +€84,544 | +6.8% |
| Fixed assets | 21/28 | €53,521 | €36,127 | -€17,394 | -32.5% |
| Tangible fixed assets | 22/27 | €53,461 | €36,067 | -€17,394 | -32.5% |
| Plant, machinery and equipment | 23 | €121 | - | -€121 | |
| Furniture and vehicles | 24 | €48,914 | €33,331 | -€15,583 | -31.9% |
| Other tangible fixed assets | 26 | €4,426 | €2,736 | -€1,691 | -38.2% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €1,184,763 | €1,286,701 | +€101,938 | +8.6% |
| Amounts receivable within one year | 40/41 | €232,883 | €155,884 | -€76,999 | -33.1% |
| Trade receivables | 40 | €30,365 | €55,157 | +€24,791 | +81.6% |
| Other amounts receivable | 41 | €202,518 | €100,727 | -€101,791 | -50.3% |
| Cash at bank and in hand | 54/58 | €922,988 | €1,108,340 | +€185,352 | +20.1% |
| Deferred charges and accrued income | 490/1 | €28,892 | €22,478 | -€6,414 | -22.2% |
| Total equity and liabilities | 10/49 | €1,238,285 | €1,322,828 | +€84,544 | +6.8% |
| Equity | 10/15 | €288,003 | €354,945 | +€66,942 | +23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,342 | €263,342 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €261,482 | €261,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,061 | €73,003 | +€66,942 | +1,104% |
| Amounts payable | 17/49 | €950,282 | €967,883 | +€17,601 | +1.9% |
| Amounts payable after more than one year | 17 | €32,690 | €23,711 | -€8,978 | -27.5% |
| Financial debts | 170/4 | €32,690 | €23,711 | -€8,978 | -27.5% |
| Amounts payable within one year | 42/48 | €917,592 | €944,172 | +€26,580 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €12,795 | €8,978 | -€3,817 | -29.8% |
| Trade debts | 44 | €805,632 | €831,258 | +€25,626 | +3.2% |
| Suppliers | 440/4 | €805,632 | €831,258 | +€25,626 | +3.2% |
| Taxes, remuneration and social security | 45 | €98,737 | €103,887 | +€5,150 | +5.2% |
| Taxes | 450/3 | €37,217 | €25,949 | -€11,268 | -30.3% |
| Remuneration and social security | 454/9 | €61,520 | €77,939 | +€16,419 | +26.7% |
| Other amounts payable | 47/48 | €428 | €49 | -€380 | -88.7% |
| Remuneration, social security and pensions | 62 | €375,495 | €376,219 | +€724 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,724 | €17,394 | -€330 | -1.9% |
| Other operating charges | 640/8 | €3,432 | €4,159 | +€727 | +21.2% |
| Gross operating margin | 9900 | €483,116 | €487,232 | +€4,116 | +0.9% |
| Operating profit (loss) | 9901 | €86,466 | €89,460 | +€2,994 | +3.5% |
| Financial income | 75/76B | €5,779 | €6,528 | +€749 | +13.0% |
| Recurring financial income | 75 | €5,779 | €6,528 | +€749 | +13.0% |
| Financial charges | 65/66B | €3,809 | €4,064 | +€255 | +6.7% |
| Recurring financial charges | 65 | €3,809 | €4,064 | +€255 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €88,435 | €91,924 | +€3,489 | +3.9% |
| Income taxes | 67/77 | €24,753 | €24,982 | +€229 | +0.9% |
| Profit (loss) for the period | 9904 | €63,682 | €66,942 | +€3,261 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,682 | €66,942 | +€3,261 | +5.1% |
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 15 October 2026 via checked.be.