Orangeraie: 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.
Orangeraie
Largest movements
- Receivables within one year -€8,925
down €8,925 (-41.7%), from €21,412 to €12,487
of which Trade receivables: -€8,925
- Tangible fixed assets -€6,112
down €6,112 (-16.7%), from €36,504 to €30,392
of which Plant, machinery and equipment: -€3,673
- Cash +€5,107
up €5,107 (+26.6%), from €19,173 to €24,280
mainly Receivables within one year (+€8,925) and Depreciation (+€6,112)
- Stocks and contracts -€1,520
down €1,520 (-12.5%), from €12,111 to €10,591
- Short-term financial debts -€10,409
down €10,409 (-69.4%), from €15,000 to €4,591
- Trade debts -€4,434
down €4,434 (-21.5%), from €20,578 to €16,144
- Current portion of long-term debt +€2,134
up €2,134 (+18.0%), from €11,874 to €14,008
- Other debts +€1,248
up €1,248 (+2.3%), from €54,838 to €56,086
- Staff costs +€16,768
up €16,768 (+56.8%), from €29,509 to €46,277
- Gross operating margin -€4,727
down €4,727 (-7.2%), from €65,444 to €60,717
- Other operating charges +€2,978
up €2,978 (+174%), from €1,708 to €4,685
- Taxes -€1,465
down €1,465 (-61.5%), from €2,382 to €917
- Financial charges -€769
down €769 (-18.7%), from €4,106 to €3,337
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 | €90,459 | €78,685 | -€11,773 | -13.0% |
| Fixed assets | 21/28 | €36,804 | €30,692 | -€6,112 | -16.6% |
| Tangible fixed assets | 22/27 | €36,504 | €30,392 | -€6,112 | -16.7% |
| Plant, machinery and equipment | 23 | €11,693 | €8,020 | -€3,673 | -31.4% |
| Furniture and vehicles | 24 | €6,851 | €4,727 | -€2,124 | -31.0% |
| Other tangible fixed assets | 26 | €17,960 | €17,645 | -€315 | -1.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €53,655 | €47,993 | -€5,661 | -10.6% |
| Stocks and contracts in progress | 3 | €12,111 | €10,591 | -€1,520 | -12.5% |
| Stocks | 30/36 | €12,111 | €10,591 | -€1,520 | -12.5% |
| Amounts receivable within one year | 40/41 | €21,412 | €12,487 | -€8,925 | -41.7% |
| Trade receivables | 40 | €10,914 | €1,989 | -€8,925 | -81.8% |
| Other amounts receivable | 41 | €10,498 | €10,498 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,173 | €24,280 | +€5,107 | +26.6% |
| Deferred charges and accrued income | 490/1 | €959 | €635 | -€324 | -33.8% |
| Total equity and liabilities | 10/49 | €90,459 | €78,685 | -€11,773 | -13.0% |
| Equity | 10/15 | -€33,295 | -€33,906 | -€612 | -1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,295 | -€53,906 | -€612 | -1.1% |
| Amounts payable | 17/49 | €123,753 | €112,591 | -€11,162 | -9.0% |
| Amounts payable after more than one year | 17 | €11,820 | €12,440 | +€620 | +5.2% |
| Financial debts | 170/4 | €11,820 | €12,440 | +€620 | +5.2% |
| Amounts payable within one year | 42/48 | €110,093 | €99,112 | -€10,982 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €11,874 | €14,008 | +€2,134 | +18.0% |
| Financial debts | 43 | €15,000 | €4,591 | -€10,409 | -69.4% |
| Credit institutions | 430/8 | €15,000 | €4,591 | -€10,409 | -69.4% |
| Trade debts | 44 | €20,578 | €16,144 | -€4,434 | -21.5% |
| Suppliers | 440/4 | €20,578 | €16,144 | -€4,434 | -21.5% |
| Taxes, remuneration and social security | 45 | €7,804 | €8,283 | +€479 | +6.1% |
| Taxes | 450/3 | €5,594 | €4,146 | -€1,448 | -25.9% |
| Remuneration and social security | 454/9 | €2,209 | €4,137 | +€1,927 | +87.2% |
| Other amounts payable | 47/48 | €54,838 | €56,086 | +€1,248 | +2.3% |
| Accrued charges and deferred income | 492/3 | €1,840 | €1,040 | -€800 | -43.5% |
| Remuneration, social security and pensions | 62 | €29,509 | €46,277 | +€16,768 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,970 | €6,112 | +€142 | +2.4% |
| Other operating charges | 640/8 | €1,708 | €4,685 | +€2,978 | +174% |
| Gross operating margin | 9900 | €65,444 | €60,717 | -€4,727 | -7.2% |
| Operating profit (loss) | 9901 | €28,257 | €3,643 | -€24,614 | -87.1% |
| Financial income | 75/76B | €77 | €0 | -€77 | -100% |
| Recurring financial income | 75 | €77 | €0 | -€77 | -100% |
| Financial charges | 65/66B | €4,106 | €3,337 | -€769 | -18.7% |
| Recurring financial charges | 65 | €4,106 | €3,337 | -€769 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €24,228 | €306 | -€23,923 | -98.7% |
| Income taxes | 67/77 | €2,382 | €917 | -€1,465 | -61.5% |
| Profit (loss) for the period | 9904 | €21,847 | -€612 | -€22,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,847 | -€612 | -€22,458 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.