ORANGE BLEU: 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.
ORANGE BLEU
Largest movements
- Cash +€41,321
up €41,321 (+486.5%), from €8,494 to €49,815
mainly Tax, wage and social debts (+€20,210) and Receivables within one year (+€8,837)
- Receivables within one year -€8,837
down €8,837 (-55.0%), from €16,071 to €7,234
of which Trade receivables: -€4,723
- Deferred charges and accrued income -€1,798
no longer reported in 2025 (was €1,798)
- Tangible fixed assets +€975
up €975 (+21.1%), from €4,630 to €5,605
of which Furniture and vehicles: +€1,990
- Tax, wage and social debts +€20,210
up €20,210 (+1072.8%), from €1,884 to €22,094
of which Taxes: +€14,984
- Reserves +€6,363
up €6,363 (+37.3%), from €17,047 to €23,410
- Other debts +€5,031
up €5,031 (+388.7%), from €1,294 to €6,325
- Gross operating margin +€32,942
up €32,942 (+227.5%), from €14,477 to €47,419
- Staff costs +€31,697
new in 2025: €31,697
- Taxes +€1,390
up €1,390 (+25.6%), from €5,441 to €6,831
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 | €31,305 | €62,966 | +€31,661 | +101.1% |
| Fixed assets | 21/28 | €4,942 | €5,917 | +€975 | +19.7% |
| Tangible fixed assets | 22/27 | €4,630 | €5,605 | +€975 | +21.1% |
| Plant, machinery and equipment | 23 | €999 | €381 | -€619 | -61.9% |
| Furniture and vehicles | 24 | - | €1,990 | +€1,990 | |
| Other tangible fixed assets | 26 | €3,631 | €3,234 | -€396 | -10.9% |
| Financial fixed assets | 28 | €312 | €312 | = | 0.0% |
| Current assets | 29/58 | €26,363 | €57,049 | +€30,686 | +116.4% |
| Amounts receivable within one year | 40/41 | €16,071 | €7,234 | -€8,837 | -55.0% |
| Trade receivables | 40 | €11,943 | €7,220 | -€4,723 | -39.5% |
| Other amounts receivable | 41 | €4,128 | €14 | -€4,114 | -99.7% |
| Cash at bank and in hand | 54/58 | €8,494 | €49,815 | +€41,321 | +486.5% |
| Deferred charges and accrued income | 490/1 | €1,798 | - | -€1,798 | |
| Total equity and liabilities | 10/49 | €31,305 | €62,966 | +€31,661 | +101.1% |
| Equity | 10/15 | €25,966 | €32,329 | +€6,363 | +24.5% |
| Contributions | 10/11 | €8,919 | €8,919 | = | 0.0% |
| Reserves | 13 | €17,047 | €23,410 | +€6,363 | +37.3% |
| Distributable reserves | 133 | €17,047 | €23,410 | +€6,363 | +37.3% |
| Amounts payable | 17/49 | €5,339 | €30,637 | +€25,298 | +473.8% |
| Amounts payable within one year | 42/48 | €5,339 | €30,637 | +€25,298 | +473.8% |
| Trade debts | 44 | €2,161 | €2,218 | +€57 | +2.6% |
| Suppliers | 440/4 | €2,161 | €2,218 | +€57 | +2.6% |
| Taxes, remuneration and social security | 45 | €1,884 | €22,094 | +€20,210 | +1072.8% |
| Taxes | 450/3 | €1,884 | €16,868 | +€14,984 | +795.4% |
| Remuneration and social security | 454/9 | - | €5,226 | +€5,226 | |
| Other amounts payable | 47/48 | €1,294 | €6,325 | +€5,031 | +388.7% |
| Remuneration, social security and pensions | 62 | - | €31,697 | +€31,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,292 | €1,400 | +€109 | +8.4% |
| Other operating charges | 640/8 | €893 | €901 | +€8 | +0.9% |
| Gross operating margin | 9900 | €14,477 | €47,419 | +€32,942 | +227.5% |
| Operating profit (loss) | 9901 | €12,292 | €13,421 | +€1,128 | +9.2% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €53 | €226 | +€173 | +324.3% |
| Recurring financial charges | 65 | €53 | €226 | +€173 | +324.3% |
| Profit (loss) for the period before taxes | 9903 | €12,260 | €13,194 | +€934 | +7.6% |
| Income taxes | 67/77 | €5,441 | €6,831 | +€1,390 | +25.6% |
| Profit (loss) for the period | 9904 | €6,819 | €6,363 | -€456 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,819 | €6,363 | -€456 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.