ORBIS ARCHITECTURE: 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.
ORBIS ARCHITECTURE
Largest movements
- Receivables within one year +€17,553
up €17,553 (+18.8%), from €93,206 to €110,759
of which Other amounts receivable: +€54,705
- Cash -€8,137
down €8,137 (-84.2%), from €9,670 to €1,532
mainly Other debts (-€24,469) and Investment in fixed assets (net) (-€18,960)
- Tangible fixed assets -€5,097
down €5,097 (-8.6%), from €59,395 to €54,298
of which Furniture and vehicles: -€2,727
- Trade debts +€36,291
up €36,291 (+166.1%), from €21,843 to €58,134
- Other debts -€24,469
down €24,469 (-34.3%), from €71,297 to €46,829
- Profit (loss) carried forward -€11,168
down €11,168 (-224.1%), from -€4,984 to -€16,152
- Tax, wage and social debts +€3,715
up €3,715 (+5.1%), from €72,553 to €76,269
- Gross operating margin -€10,191
down €10,191 (-41.2%), from €24,729 to €14,538
- Depreciation +€5,624
up €5,624 (+30.5%), from €18,433 to €24,057
- Taxes -€3,110
down €3,110 (-87.3%), from €3,563 to €452
- Financial charges +€966
up €966 (+892.3%), from €108 to €1,074
of which Non-recurring financial charges: +€801
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,709 | €167,079 | +€4,370 | +2.7% |
| Fixed assets | 21/28 | €59,395 | €54,298 | -€5,097 | -8.6% |
| Tangible fixed assets | 22/27 | €59,395 | €54,298 | -€5,097 | -8.6% |
| Land and buildings | 22 | €5,507 | €4,907 | -€600 | -10.9% |
| Plant, machinery and equipment | 23 | €5,219 | €3,450 | -€1,769 | -33.9% |
| Furniture and vehicles | 24 | €48,668 | €45,941 | -€2,727 | -5.6% |
| Current assets | 29/58 | €103,314 | €112,781 | +€9,466 | +9.2% |
| Amounts receivable within one year | 40/41 | €93,206 | €110,759 | +€17,553 | +18.8% |
| Trade receivables | 40 | €93,206 | €56,054 | -€37,152 | -39.9% |
| Other amounts receivable | 41 | - | €54,705 | +€54,705 | |
| Current investments | 50/53 | - | €490 | +€490 | |
| Cash at bank and in hand | 54/58 | €9,670 | €1,532 | -€8,137 | -84.2% |
| Deferred charges and accrued income | 490/1 | €439 | - | -€439 | |
| Total equity and liabilities | 10/49 | €162,709 | €167,079 | +€4,370 | +2.7% |
| Equity | 10/15 | -€2,984 | -€14,152 | -€11,168 | -374.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,984 | -€16,152 | -€11,168 | -224.1% |
| Amounts payable | 17/49 | €165,694 | €181,231 | +€15,538 | +9.4% |
| Amounts payable within one year | 42/48 | €165,694 | €181,231 | +€15,538 | +9.4% |
| Trade debts | 44 | €21,843 | €58,134 | +€36,291 | +166.1% |
| Suppliers | 440/4 | €21,843 | €58,134 | +€36,291 | +166.1% |
| Taxes, remuneration and social security | 45 | €72,553 | €76,269 | +€3,715 | +5.1% |
| Taxes | 450/3 | €72,553 | €76,269 | +€3,715 | +5.1% |
| Other amounts payable | 47/48 | €71,297 | €46,829 | -€24,469 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,433 | €24,057 | +€5,624 | +30.5% |
| Other operating charges | 640/8 | €344 | €131 | -€212 | -61.7% |
| Gross operating margin | 9900 | €24,729 | €14,538 | -€10,191 | -41.2% |
| Operating profit (loss) | 9901 | €5,952 | -€9,650 | -€15,602 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €108 | €1,074 | +€966 | +892.3% |
| Recurring financial charges | 65 | €108 | €273 | +€164 | +152.0% |
| Non-recurring financial charges | 66B | - | €801 | +€801 | |
| Profit (loss) for the period before taxes | 9903 | €5,844 | -€10,715 | -€16,559 | |
| Income taxes | 67/77 | €3,563 | €452 | -€3,110 | -87.3% |
| Profit (loss) for the period | 9904 | €2,281 | -€11,168 | -€13,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,281 | -€11,168 | -€13,449 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.