ORANGE BEHEER: 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.
ORANGE BEHEER
Largest movements
- Cash -€415,751
down €415,751 (-89.6%), from €464,249 to €48,498
mainly Contributions, distributions and other (-€390,000) and Other debts (-€63,000)
- Receivables within one year -€15,568
down €15,568 (-66.4%), from €23,436 to €7,868
of which Trade receivables: -€10,415
- Reserves -€319,927
down €319,927 (-88.0%), from €363,743 to €43,816
- Other debts -€63,000
down €63,000 (-93.7%), from €67,262 to €4,262
- Tax, wage and social debts -€34,865
down €34,865 (-79.9%), from €43,647 to €8,782
of which Taxes: -€26,623
- Contributions -€11,296
down €11,296 (-91.1%), from €12,400 to €1,104
- Gross operating margin -€16,855
down €16,855 (-9.8%), from €172,557 to €155,702
- Staff costs -€16,146
down €16,146 (-17.7%), from €91,356 to €75,210
- Financial income -€8,375
down €8,375 (-99.0%), from €8,460 to €85
- Taxes -€2,859
down €2,859 (-12.2%), from €23,409 to €20,550
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 | €488,519 | €59,167 | -€429,352 | -87.9% |
| Fixed assets | 21/28 | - | €837 | +€837 | |
| Tangible fixed assets | 22/27 | - | €837 | +€837 | |
| Furniture and vehicles | 24 | - | €837 | +€837 | |
| Current assets | 29/58 | €488,519 | €58,330 | -€430,189 | -88.1% |
| Amounts receivable within one year | 40/41 | €23,436 | €7,868 | -€15,568 | -66.4% |
| Trade receivables | 40 | €15,646 | €5,231 | -€10,415 | -66.6% |
| Other amounts receivable | 41 | €7,790 | €2,637 | -€5,153 | -66.1% |
| Cash at bank and in hand | 54/58 | €464,249 | €48,498 | -€415,751 | -89.6% |
| Deferred charges and accrued income | 490/1 | €834 | €1,964 | +€1,130 | +135% |
| Total equity and liabilities | 10/49 | €488,519 | €59,167 | -€429,352 | -87.9% |
| Equity | 10/15 | €376,143 | €44,920 | -€331,223 | -88.1% |
| Contributions | 10/11 | €12,400 | €1,104 | -€11,296 | -91.1% |
| Contributions outside capital | 11 | €12,400 | €1,104 | -€11,296 | -91.1% |
| Other | 1109/19 | €12,400 | €1,104 | -€11,296 | -91.1% |
| Reserves | 13 | €363,743 | €43,816 | -€319,927 | -88.0% |
| Distributable reserves | 133 | €363,743 | €43,816 | -€319,927 | -88.0% |
| Amounts payable | 17/49 | €112,376 | €14,247 | -€98,129 | -87.3% |
| Amounts payable within one year | 42/48 | €112,376 | €14,247 | -€98,129 | -87.3% |
| Trade debts | 44 | €1,467 | €1,203 | -€264 | -18.0% |
| Suppliers | 440/4 | €1,467 | €1,203 | -€264 | -18.0% |
| Taxes, remuneration and social security | 45 | €43,647 | €8,782 | -€34,865 | -79.9% |
| Taxes | 450/3 | €32,877 | €6,254 | -€26,623 | -81.0% |
| Remuneration and social security | 454/9 | €10,770 | €2,528 | -€8,242 | -76.5% |
| Other amounts payable | 47/48 | €67,262 | €4,262 | -€63,000 | -93.7% |
| Remuneration, social security and pensions | 62 | €91,356 | €75,210 | -€16,146 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €419 | +€419 | |
| Other operating charges | 640/8 | €513 | €731 | +€218 | +42.5% |
| Gross operating margin | 9900 | €172,557 | €155,702 | -€16,855 | -9.8% |
| Operating profit (loss) | 9901 | €80,688 | €79,342 | -€1,346 | -1.7% |
| Financial income | 75/76B | €8,460 | €85 | -€8,375 | -99.0% |
| Recurring financial income | 75 | €8,460 | €85 | -€8,375 | -99.0% |
| Financial charges | 65/66B | €56 | €100 | +€44 | +78.6% |
| Recurring financial charges | 65 | €56 | €100 | +€44 | +78.6% |
| Profit (loss) for the period before taxes | 9903 | €89,092 | €79,327 | -€9,765 | -11.0% |
| Income taxes | 67/77 | €23,409 | €20,550 | -€2,859 | -12.2% |
| Profit (loss) for the period | 9904 | €65,683 | €58,777 | -€6,906 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,683 | €58,777 | -€6,906 | -10.5% |
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 17 October 2026 via checked.be.