ORBIKS: 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.
ORBIKS
Largest movements
- Cash +€23,393
up €23,393 (+27.3%), from €85,616 to €109,009
mainly Net result for the year (+€29,441) and Tax, wage and social debts (+€8,055)
- Receivables within one year +€5,760
up €5,760 (+144%), from €3,992 to €9,752
of which Other amounts receivable: +€3,862
- Profit (loss) carried forward +€29,441
up €29,441, from -€7,375 to €22,066
- Tax, wage and social debts +€8,055
up €8,055 (+1,478%), from €545 to €8,600
- Other debts -€6,559
down €6,559 (-100%), from €6,559 to €0
- Gross operating margin +€11,368
up €11,368 (+45.4%), from €25,062 to €36,430
- Taxes +€5,731
up €5,731 (+4,334%), from €132 to €5,863
- Other operating charges -€1,904
down €1,904 (-82.6%), from €2,303 to €400
- Financial charges +€976
up €976 (+172%), from €568 to €1,544
- Depreciation -€573
down €573 (-100%), from €573 to €0
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 | €136,539 | €165,111 | +€28,571 | +20.9% |
| Fixed assets | 21/28 | €604 | €0 | -€604 | -100% |
| Tangible fixed assets | 22/27 | €604 | €0 | -€604 | -100% |
| Furniture and vehicles | 24 | €604 | €0 | -€604 | -100% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €135,935 | €165,111 | +€29,175 | +21.5% |
| Amounts receivable within one year | 40/41 | €3,992 | €9,752 | +€5,760 | +144% |
| Trade receivables | 40 | €996 | €2,894 | +€1,898 | +190% |
| Other amounts receivable | 41 | €2,996 | €6,858 | +€3,862 | +129% |
| Current investments | 50/53 | €45,939 | €45,939 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,616 | €109,009 | +€23,393 | +27.3% |
| Deferred charges and accrued income | 490/1 | €389 | €411 | +€22 | +5.8% |
| Total equity and liabilities | 10/49 | €136,539 | €165,111 | +€28,571 | +20.9% |
| Equity | 10/15 | €126,612 | €156,054 | +€29,441 | +23.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €121,593 | €121,593 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €119,734 | €119,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,375 | €22,066 | +€29,441 | |
| Amounts payable | 17/49 | €9,927 | €9,057 | -€870 | -8.8% |
| Amounts payable within one year | 42/48 | €9,927 | €9,057 | -€870 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €904 | €457 | -€447 | -49.4% |
| Trade debts | 44 | €1,097 | €0 | -€1,097 | -100% |
| Suppliers | 440/4 | €1,097 | €0 | -€1,097 | -100% |
| Advances received on contracts in progress | 46 | €822 | €0 | -€822 | -100% |
| Taxes, remuneration and social security | 45 | €545 | €8,600 | +€8,055 | +1,478% |
| Taxes | 450/3 | €545 | €8,600 | +€8,055 | +1,478% |
| Other amounts payable | 47/48 | €6,559 | €0 | -€6,559 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €0 | -€573 | -100% |
| Other operating charges | 640/8 | €2,303 | €400 | -€1,904 | -82.6% |
| Non-recurring operating charges | 66A | €35,441 | €0 | -€35,441 | -100% |
| Gross operating margin | 9900 | €25,062 | €36,430 | +€11,368 | +45.4% |
| Operating profit (loss) | 9901 | -€13,256 | €36,031 | +€49,287 | |
| Financial income | 75/76B | €368 | €818 | +€450 | +122% |
| Recurring financial income | 75 | €368 | €818 | +€450 | +122% |
| Financial charges | 65/66B | €568 | €1,544 | +€976 | +172% |
| Recurring financial charges | 65 | €568 | €1,544 | +€976 | +172% |
| Profit (loss) for the period before taxes | 9903 | -€13,456 | €35,304 | +€48,760 | |
| Income taxes | 67/77 | €132 | €5,863 | +€5,731 | +4,334% |
| Profit (loss) for the period | 9904 | -€13,588 | €29,441 | +€43,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,588 | €29,441 | +€43,030 |
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 19 October 2026 via checked.be.