LORCHIDEE.BE: 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.
LORCHIDEE.BE
Largest movements
- Receivables within one year +€35,245
up €35,245 (+198.0%), from €17,805 to €53,051
of which Trade receivables: +€35,341
- Cash +€25,082
up €25,082 (+29.0%), from €86,390 to €111,471
mainly Trade debts (+€40,011) and Net result for the year (+€17,743)
- Trade debts +€40,011
up €40,011 (+250.0%), from €16,003 to €56,014
- Profit (loss) carried forward +€17,743
up €17,743 (+29.1%), from €61,011 to €78,754
- Advances received -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts +€4,103
up €4,103 (+17.5%), from €23,477 to €27,580
of which Remuneration and social security: +€2,734
- Other debts +€3,934
up €3,934 (+22.7%), from €17,337 to €21,271
- Purchases and services +€245,586
new in 2025: €245,586
- Gross operating margin -€9,133
down €9,133 (-6.6%), from €137,950 to €128,817
- Write-downs +€2,207
new in 2025: €2,207
- Taxes -€2,070
down €2,070 (-25.7%), from €8,058 to €5,988
- Depreciation -€1,735
down €1,735 (-12.1%), from €14,384 to €12,649
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 | €143,288 | €204,079 | +€60,790 | +42.4% |
| Fixed assets | 21/28 | €35,840 | €36,613 | +€772 | +2.2% |
| Tangible fixed assets | 22/27 | €35,646 | €36,419 | +€772 | +2.2% |
| Plant, machinery and equipment | 23 | €33,788 | €35,714 | +€1,926 | +5.7% |
| Furniture and vehicles | 24 | €1,859 | €704 | -€1,154 | -62.1% |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €107,448 | €167,466 | +€60,018 | +55.9% |
| Stocks and contracts in progress | 3 | €2,048 | €2,944 | +€896 | +43.8% |
| Stocks | 30/36 | €2,048 | €2,944 | +€896 | +43.8% |
| Amounts receivable within one year | 40/41 | €17,805 | €53,051 | +€35,245 | +198.0% |
| Trade receivables | 40 | €17,709 | €53,051 | +€35,341 | +199.6% |
| Other amounts receivable | 41 | €96 | - | -€96 | |
| Cash at bank and in hand | 54/58 | €86,390 | €111,471 | +€25,082 | +29.0% |
| Deferred charges and accrued income | 490/1 | €1,205 | - | -€1,205 | |
| Total equity and liabilities | 10/49 | €143,288 | €204,079 | +€60,790 | +42.4% |
| Equity | 10/15 | €81,471 | €99,214 | +€17,743 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,011 | €78,754 | +€17,743 | +29.1% |
| Amounts payable | 17/49 | €61,818 | €104,865 | +€43,047 | +69.6% |
| Amounts payable within one year | 42/48 | €61,818 | €104,865 | +€43,047 | +69.6% |
| Trade debts | 44 | €16,003 | €56,014 | +€40,011 | +250.0% |
| Suppliers | 440/4 | €16,003 | €56,014 | +€40,011 | +250.0% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €23,477 | €27,580 | +€4,103 | +17.5% |
| Taxes | 450/3 | €17,976 | €19,345 | +€1,369 | +7.6% |
| Remuneration and social security | 454/9 | €5,501 | €8,235 | +€2,734 | +49.7% |
| Other amounts payable | 47/48 | €17,337 | €21,271 | +€3,934 | +22.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €245,586 | +€245,586 | |
| Remuneration, social security and pensions | 62 | €90,200 | €88,496 | -€1,704 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,384 | €12,649 | -€1,735 | -12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,207 | +€2,207 | |
| Other operating charges | 640/8 | €1,606 | €1,021 | -€585 | -36.4% |
| Non-recurring operating charges | 66A | €1,930 | - | -€1,930 | |
| Gross operating margin | 9900 | €137,950 | €128,817 | -€9,133 | -6.6% |
| Operating profit (loss) | 9901 | €29,830 | €24,444 | -€5,387 | -18.1% |
| Financial income | 75/76B | €105 | €0 | -€105 | -99.9% |
| Recurring financial income | 75 | €105 | €0 | -€105 | -99.9% |
| Financial charges | 65/66B | €500 | €712 | +€213 | +42.5% |
| Recurring financial charges | 65 | €500 | €712 | +€213 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €29,436 | €23,731 | -€5,704 | -19.4% |
| Income taxes | 67/77 | €8,058 | €5,988 | -€2,070 | -25.7% |
| Profit (loss) for the period | 9904 | €21,378 | €17,743 | -€3,635 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,378 | €17,743 | -€3,635 | -17.0% |
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 10 October 2026 via checked.be.