ORANGE HILLS: 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 HILLS
Largest movements
- Cash +€68,163
up €68,163 (+39.4%), from €173,067 to €241,231
mainly Net result for the year (+€30,964) and Depreciation (+€13,256)
- Tangible fixed assets -€11,463
down €11,463 (-49.6%), from €23,105 to €11,642
of which Furniture and vehicles: -€11,850
- Receivables within one year -€3,096
down €3,096 (-13.2%), from €23,415 to €20,319
of which Other amounts receivable: -€10,484
- Reserves +€30,000
up €30,000 (+31.6%), from €94,860 to €124,860
- Tax, wage and social debts +€12,959
up €12,959 (+249%), from €5,198 to €18,156
- Other debts +€10,010
up €10,010 (+168%), from €5,949 to €15,958
- Gross operating margin +€61,084
up €61,084, from -€4,689 to €56,395
- Turnover +€58,354
up €58,354 (+87.3%), from €66,872 to €125,225
- Taxes +€12,038
new in 2025: €12,038
- Purchases and services +€5,616
up €5,616 (+7.3%), from €76,709 to €82,325
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 | €225,838 | €279,880 | +€54,042 | +23.9% |
| Fixed assets | 21/28 | €29,355 | €17,892 | -€11,463 | -39.0% |
| Tangible fixed assets | 22/27 | €23,105 | €11,642 | -€11,463 | -49.6% |
| Plant, machinery and equipment | 23 | €220 | €1,303 | +€1,083 | +493% |
| Furniture and vehicles | 24 | €16,501 | €4,651 | -€11,850 | -71.8% |
| Other tangible fixed assets | 26 | €6,385 | €5,688 | -€697 | -10.9% |
| Financial fixed assets | 28 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €196,483 | €261,987 | +€65,505 | +33.3% |
| Amounts receivable within one year | 40/41 | €23,415 | €20,319 | -€3,096 | -13.2% |
| Trade receivables | 40 | €12,931 | €20,319 | +€7,389 | +57.1% |
| Other amounts receivable | 41 | €10,484 | - | -€10,484 | |
| Cash at bank and in hand | 54/58 | €173,067 | €241,231 | +€68,163 | +39.4% |
| Deferred charges and accrued income | 490/1 | - | €438 | +€438 | |
| Total equity and liabilities | 10/49 | €225,838 | €279,880 | +€54,042 | +23.9% |
| Equity | 10/15 | €213,992 | €244,956 | +€30,964 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,860 | €124,860 | +€30,000 | +31.6% |
| Non-distributable reserves | 130/1 | €94,860 | €124,860 | +€30,000 | +31.6% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €93,000 | €123,000 | +€30,000 | +32.3% |
| Profit (loss) carried forward | 14 | €112,932 | €113,896 | +€964 | +0.9% |
| Amounts payable | 17/49 | €11,846 | €34,924 | +€23,078 | +195% |
| Amounts payable within one year | 42/48 | €11,846 | €34,924 | +€23,078 | +195% |
| Trade debts | 44 | €700 | €809 | +€109 | +15.6% |
| Suppliers | 440/4 | €700 | €809 | +€109 | +15.6% |
| Taxes, remuneration and social security | 45 | €5,198 | €18,156 | +€12,959 | +249% |
| Taxes | 450/3 | €5,198 | €18,156 | +€12,959 | +249% |
| Other amounts payable | 47/48 | €5,949 | €15,958 | +€10,010 | +168% |
| Turnover | 70 | €66,872 | €125,225 | +€58,354 | +87.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,709 | €82,325 | +€5,616 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,750 | €13,256 | +€505 | +4.0% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | -€4,689 | €56,395 | +€61,084 | |
| Operating profit (loss) | 9901 | -€17,951 | €42,611 | +€60,562 | |
| Financial income | 75/76B | €1,403 | €561 | -€842 | -60.0% |
| Recurring financial income | 75 | €1,403 | €561 | -€842 | -60.0% |
| Financial charges | 65/66B | €165 | €169 | +€4 | +2.3% |
| Recurring financial charges | 65 | €165 | €169 | +€4 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,713 | €43,002 | +€59,715 | |
| Income taxes | 67/77 | - | €12,038 | +€12,038 | |
| Profit (loss) for the period | 9904 | -€16,713 | €30,964 | +€47,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,713 | €30,964 | +€47,677 |
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 25 October 2026 via checked.be.