ORBING: 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.
ORBING
Largest movements
- Cash +€32,457
up €32,457 (+39.0%), from €83,278 to €115,736
mainly Other debts (+€253,454) and Net result for the year (+€60,589)
- Receivables within one year +€11,514
new in 2022: €11,514
- Debts after one year -€262,628
no longer reported in 2022 (was €262,628)
of which Other amounts payable: -€260,000
- Other debts +€253,454
up €253,454 (+89.2%), from €284,051 to €537,505
- Profit (loss) carried forward +€60,589
up €60,589 (+36.5%), from €165,953 to €226,543
- Financial income +€37,500
up €37,500 (+374,999,900%), from €0 to €37,500
- Financial charges -€10,511
down €10,511 (-96.2%), from €10,927 to €416
- Gross operating margin -€4,973
down €4,973 (-9.7%), from €51,034 to €46,062
- Taxes +€1,422
up €1,422 (+13.6%), from €10,482 to €11,904
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,110,732 | €1,147,769 | +€37,037 | +3.3% |
| Fixed assets | 21/28 | €1,023,453 | €1,016,519 | -€6,934 | -0.7% |
| Tangible fixed assets | 22/27 | €23,703 | €16,769 | -€6,934 | -29.3% |
| Furniture and vehicles | 24 | €11,553 | €7,952 | -€3,601 | -31.2% |
| Other tangible fixed assets | 26 | €12,150 | €8,817 | -€3,333 | -27.4% |
| Financial fixed assets | 28 | €999,750 | €999,750 | = | 0.0% |
| Current assets | 29/58 | €87,278 | €131,249 | +€43,971 | +50.4% |
| Amounts receivable within one year | 40/41 | - | €11,514 | +€11,514 | |
| Trade receivables | 40 | - | €11,514 | +€11,514 | |
| Current investments | 50/53 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,278 | €115,736 | +€32,457 | +39.0% |
| Total equity and liabilities | 10/49 | €1,110,732 | €1,147,769 | +€37,037 | +3.3% |
| Equity | 10/15 | €518,053 | €578,643 | +€60,589 | +11.7% |
| Contributions | 10/11 | €337,600 | €337,600 | = | 0.0% |
| Reserves | 13 | €14,500 | €14,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,500 | €14,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,953 | €226,543 | +€60,589 | +36.5% |
| Amounts payable | 17/49 | €592,678 | €569,126 | -€23,552 | -4.0% |
| Amounts payable after more than one year | 17 | €262,628 | - | -€262,628 | |
| Financial debts | 170/4 | €2,628 | - | -€2,628 | |
| Other amounts payable | 178/9 | €260,000 | - | -€260,000 | |
| Amounts payable within one year | 42/48 | €330,050 | €569,126 | +€239,076 | +72.4% |
| Current portion of amounts payable after more than one year | 42 | €6,264 | €2,628 | -€3,636 | -58.0% |
| Trade debts | 44 | €457 | €315 | -€142 | -31.0% |
| Suppliers | 440/4 | €457 | €315 | -€142 | -31.0% |
| Taxes, remuneration and social security | 45 | €39,278 | €28,678 | -€10,600 | -27.0% |
| Taxes | 450/3 | €39,278 | €28,678 | -€10,600 | -27.0% |
| Other amounts payable | 47/48 | €284,051 | €537,505 | +€253,454 | +89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,466 | €9,320 | -€146 | -1.5% |
| Other operating charges | 640/8 | €1,384 | €1,332 | -€51 | -3.7% |
| Gross operating margin | 9900 | €51,034 | €46,062 | -€4,973 | -9.7% |
| Operating profit (loss) | 9901 | €40,185 | €35,409 | -€4,776 | -11.9% |
| Financial income | 75/76B | €0 | €37,500 | +€37,500 | +374,999,900% |
| Recurring financial income | 75 | €0 | €37,500 | +€37,500 | +374,999,900% |
| Financial charges | 65/66B | €10,927 | €416 | -€10,511 | -96.2% |
| Recurring financial charges | 65 | €10,927 | €416 | -€10,511 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €29,257 | €72,493 | +€43,236 | +148% |
| Income taxes | 67/77 | €10,482 | €11,904 | +€1,422 | +13.6% |
| Profit (loss) for the period | 9904 | €18,775 | €60,589 | +€41,814 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €18,775 | €60,589 | +€41,814 | +223% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.