ORBEGIT: 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.
ORBEGIT
Largest movements
- Receivables within one year -€17,863
down €17,863 (-12.7%), from €140,871 to €123,008
of which Other amounts receivable: -€9,345
- Other debts -€63,310
down €63,310 (-55.7%), from €113,704 to €50,394
- Profit (loss) carried forward +€61,341
up €61,341 (+12.4%), from -€494,382 to -€433,041
- Trade debts -€15,354
down €15,354 (-86.8%), from €17,699 to €2,345
- Tax, wage and social debts -€3,269
no longer reported in 2025 (was €3,269)
- Gross operating margin +€12,578
up €12,578 (+25.0%), from €50,234 to €62,812
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 | €206,902 | €186,247 | -€20,655 | -10.0% |
| Fixed assets | 21/28 | €49,439 | €49,079 | -€360 | -0.7% |
| Tangible fixed assets | 22/27 | €1,439 | €1,079 | -€360 | -25.0% |
| Other tangible fixed assets | 26 | €1,439 | €1,079 | -€360 | -25.0% |
| Financial fixed assets | 28 | €48,000 | €48,000 | = | 0.0% |
| Current assets | 29/58 | €157,463 | €137,168 | -€20,295 | -12.9% |
| Stocks and contracts in progress | 3 | €10,182 | €9,305 | -€877 | -8.6% |
| Stocks | 30/36 | €10,182 | €9,305 | -€877 | -8.6% |
| Amounts receivable within one year | 40/41 | €140,871 | €123,008 | -€17,863 | -12.7% |
| Trade receivables | 40 | €101,460 | €92,942 | -€8,518 | -8.4% |
| Other amounts receivable | 41 | €39,411 | €30,066 | -€9,345 | -23.7% |
| Cash at bank and in hand | 54/58 | €2,783 | €1,228 | -€1,555 | -55.9% |
| Deferred charges and accrued income | 490/1 | €3,627 | €3,627 | = | 0.0% |
| Total equity and liabilities | 10/49 | €206,902 | €186,247 | -€20,655 | -10.0% |
| Equity | 10/15 | -€328,900 | -€267,559 | +€61,341 | +18.7% |
| Contributions | 10/11 | €162,500 | €162,500 | = | 0.0% |
| Reserves | 13 | €2,982 | €2,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €682 | - | -€682 | |
| Reserves not available under the articles | 1311 | €682 | - | -€682 | |
| Tax-exempt reserves | 132 | €2,300 | €2,300 | = | 0.0% |
| Distributable reserves | 133 | - | €682 | +€682 | |
| Profit (loss) carried forward | 14 | -€494,382 | -€433,041 | +€61,341 | +12.4% |
| Amounts payable | 17/49 | €535,802 | €453,806 | -€81,996 | -15.3% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €134,672 | €52,739 | -€81,933 | -60.8% |
| Trade debts | 44 | €17,699 | €2,345 | -€15,354 | -86.8% |
| Suppliers | 440/4 | €17,699 | €2,345 | -€15,354 | -86.8% |
| Taxes, remuneration and social security | 45 | €3,269 | - | -€3,269 | |
| Taxes | 450/3 | €3,269 | - | -€3,269 | |
| Other amounts payable | 47/48 | €113,704 | €50,394 | -€63,310 | -55.7% |
| Accrued charges and deferred income | 492/3 | €1,130 | €1,067 | -€63 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €360 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €877 | €877 | = | 0.0% |
| Other operating charges | 640/8 | €619 | €807 | +€188 | +30.4% |
| Gross operating margin | 9900 | €50,234 | €62,812 | +€12,578 | +25.0% |
| Operating profit (loss) | 9901 | €48,378 | €60,768 | +€12,390 | +25.6% |
| Financial income | 75/76B | €163 | €616 | +€453 | +277.9% |
| Recurring financial income | 75 | €163 | €616 | +€453 | +277.9% |
| Financial charges | 65/66B | €83 | €43 | -€40 | -48.2% |
| Recurring financial charges | 65 | €83 | €43 | -€40 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €48,458 | €61,341 | +€12,883 | +26.6% |
| Profit (loss) for the period | 9904 | €48,458 | €61,341 | +€12,883 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,458 | €61,341 | +€12,883 | +26.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.