LE PETIT ORME: what changed
Two fiscal 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.
LE PETIT ORME
Largest movements
- Receivables within one year -€4,602
down €4,602 (-19.8%), from €23,226 to €18,624
of which Trade receivables: -€4,602
- Tangible fixed assets -€1,192
down €1,192 (-43.1%), from €2,766 to €1,574
of which Plant, machinery and equipment: -€684
- Stocks and contracts -€1,125
down €1,125 (-7.2%), from €15,706 to €14,581
- Deferred charges and accrued income +€1,094
up €1,094 (+48.1%), from €2,275 to €3,369
- Cash +€858
up €858 (+10.5%), from €8,185 to €9,043
mainly Other debts (+€40,476) and Trade debts (+€26,869)
- Profit (loss) carried forward -€84,482
down €84,482 (-18.0%), from -€470,576 to -€555,058
- Other debts +€40,476
up €40,476 (+67.7%), from €59,798 to €100,273
- Trade debts +€26,869
up €26,869 (+25.1%), from €106,900 to €133,769
- Tax, wage and social debts +€12,170
up €12,170 (+51.7%), from €23,528 to €35,698
of which Remuneration and social security: +€14,461
- Staff costs +€86,789
up €86,789 (+83.2%), from €104,317 to €191,105
- Gross operating margin +€60,529
up €60,529 (+120.3%), from €50,297 to €110,826
- Financial charges +€1,271
up €1,271 (+63.2%), from €2,011 to €3,283
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 | €53,249 | €48,282 | -€4,967 | -9.3% |
| Fixed assets | 21/28 | €3,856 | €2,664 | -€1,192 | -30.9% |
| Tangible fixed assets | 22/27 | €2,766 | €1,574 | -€1,192 | -43.1% |
| Plant, machinery and equipment | 23 | €2,145 | €1,461 | -€684 | -31.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €621 | €113 | -€508 | -81.8% |
| Financial fixed assets | 28 | €1,090 | €1,090 | = | 0.0% |
| Current assets | 29/58 | €49,393 | €45,618 | -€3,775 | -7.6% |
| Stocks and contracts in progress | 3 | €15,706 | €14,581 | -€1,125 | -7.2% |
| Stocks | 30/36 | €15,706 | €14,581 | -€1,125 | -7.2% |
| Amounts receivable within one year | 40/41 | €23,226 | €18,624 | -€4,602 | -19.8% |
| Trade receivables | 40 | €23,226 | €18,624 | -€4,602 | -19.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €8,185 | €9,043 | +€858 | +10.5% |
| Deferred charges and accrued income | 490/1 | €2,275 | €3,369 | +€1,094 | +48.1% |
| Total equity and liabilities | 10/49 | €53,249 | €48,282 | -€4,967 | -9.3% |
| Equity | 10/15 | -€451,976 | -€536,458 | -€84,482 | -18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€470,576 | -€555,058 | -€84,482 | -18.0% |
| Amounts payable | 17/49 | €505,225 | €584,740 | +€79,515 | +15.7% |
| Amounts payable after more than one year | 17 | €315,000 | €315,000 | = | 0.0% |
| Trade debts | 175 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €215,000 | €215,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €190,225 | €269,740 | +€79,515 | +41.8% |
| Trade debts | 44 | €106,900 | €133,769 | +€26,869 | +25.1% |
| Suppliers | 440/4 | €106,900 | €133,769 | +€26,869 | +25.1% |
| Taxes, remuneration and social security | 45 | €23,528 | €35,698 | +€12,170 | +51.7% |
| Taxes | 450/3 | €8,299 | €6,008 | -€2,291 | -27.6% |
| Remuneration and social security | 454/9 | €15,229 | €29,689 | +€14,461 | +95.0% |
| Other amounts payable | 47/48 | €59,798 | €100,273 | +€40,476 | +67.7% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €104,317 | €191,105 | +€86,789 | +83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,303 | €1,192 | -€111 | -8.5% |
| Other operating charges | 640/8 | €312 | - | -€312 | |
| Gross operating margin | 9900 | €50,297 | €110,826 | +€60,529 | +120.3% |
| Operating profit (loss) | 9901 | -€55,635 | -€81,471 | -€25,836 | -46.4% |
| Financial income | 75/76B | €3 | €272 | +€269 | +9893.0% |
| Recurring financial income | 75 | €3 | €272 | +€269 | +9893.0% |
| Financial charges | 65/66B | €2,011 | €3,283 | +€1,271 | +63.2% |
| Recurring financial charges | 65 | €2,011 | €3,283 | +€1,271 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,644 | -€84,482 | -€26,838 | -46.6% |
| Profit (loss) for the period | 9904 | -€57,644 | -€84,482 | -€26,838 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,644 | -€84,482 | -€26,838 | -46.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.