ORBISS: 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.
What changed
ORBISS
NACE 82.100, Office administrative and support services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€318,899
2023 · €617,948-€299,049
Equity
€16.7m
2023 · €16.4m+€318,899
Cash
€17.6m
2023 · €18.3m-€658,209
Balance sheet total
€34.5m
2023 · €33.2m+€1.3m
Largest movements
Assets
- Current investments +€1.7m
up €1.7m (+12.0%), from €14.1m to €15.8m
- Cash -€658,209
down €658,209 (-3.6%), from €18.3m to €17.6m
mainly Current investments (-€1.7m) and Investment in fixed assets (net) (-€308,946)
Equity and liabilities
- Debts within one year +€1.0m
up €1.0m (+6.2%), from €16.7m to €17.7m
of which Advances received: +€977,933
Income statement
- Other operating charges +€153,052
up €153,052 (+166.8%), from €91,744 to €244,797
- Services and other goods +€145,410
up €145,410 (+18.1%), from €802,288 to €947,697
- Staff costs +€107,085
up €107,085 (+7.5%), from €1.4m to €1.5m
- Financial income +€104,758
up €104,758 (+12.4%), from €842,081 to €946,838
of which Financial income: +€128,057
- Depreciation +€40,478
up €40,478 (+97.6%), from €41,454 to €81,932
From the 2023 result to the 2024 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.
Result 2023
€617,948
Turnover
-€1,904
Services and other goods
-€145,410
Staff costs
-€107,085
Depreciation
-€40,478
Write-downs
+€9,949
Other operating charges
-€153,052
Other operating items
+€4,000
Financial income
+€104,758
Financial charges
+€30,174
Result 2024
€318,899
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.3m
Investment
-€2.0m
Financing
€0
Cash 2023
€18.3m
From operations (derived)
+€1.3m
Net result for the year
+€318,899
Depreciation
+€81,932
Receivables within one year
-€42,604
Deferred charges and accrued income
-€39,491
Debts within one year
+€1.0m
Accrued charges and deferred income
-€1,154
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€308,946
Current investments
-€1.7m
Cash 2024
€17.6m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,155,119 | €34,503,468 | +€1.3m | +4.1% |
| Fixed assets | 21/28 | €413,869 | €640,883 | +€227,014 | +54.9% |
| Tangible fixed assets | 22/27 | €338,868 | €565,882 | +€227,014 | +67.0% |
| Land and buildings | 22 | €155,011 | €230,500 | +€75,488 | +48.7% |
| Plant, machinery and equipment | 23 | €7,910 | €31,557 | +€23,647 | +298.9% |
| Furniture and vehicles | 24 | €148,674 | €276,552 | +€127,878 | +86.0% |
| Other tangible fixed assets | 26 | €27,272 | €27,272 | = | 0.0% |
| Financial fixed assets | 28 | €75,001 | €75,001 | = | 0.0% |
| Other financial fixed assets | 284/8 | €75,001 | €75,001 | = | 0.0% |
| Shares | 284 | €1 | €1 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €32,741,250 | €33,862,585 | +€1.1m | +3.4% |
| Amounts receivable within one year | 40/41 | €283,030 | €325,634 | +€42,604 | +15.1% |
| Trade receivables | 40 | €146,867 | €187,688 | +€40,821 | +27.8% |
| Other amounts receivable | 41 | €136,162 | €137,946 | +€1,783 | +1.3% |
| Current investments | 50/53 | €14,124,705 | €15,822,154 | +€1.7m | +12.0% |
| Cash at bank and in hand | 54/58 | €18,305,624 | €17,647,415 | -€658,209 | -3.6% |
| Deferred charges and accrued income | 490/1 | €27,891 | €67,382 | +€39,491 | +141.6% |
| Total equity and liabilities | 10/49 | €33,155,119 | €34,503,468 | +€1.3m | +4.1% |
| Equity | 10/15 | €16,412,844 | €16,731,742 | +€318,899 | +1.9% |
| Reserves | 13 | €1,521,219 | €1,521,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,891,625 | €15,210,524 | +€318,899 | +2.1% |
| Amounts payable | 17/49 | €16,742,275 | €17,771,725 | +€1.0m | +6.1% |
| Amounts payable within one year | 42/48 | €16,661,445 | €17,692,050 | +€1.0m | +6.2% |
| Trade debts | 44 | €31,930 | €58,739 | +€26,809 | +84.0% |
| Suppliers | 440/4 | €31,930 | €58,739 | +€26,809 | +84.0% |
| Advances received on contracts in progress | 46 | €16,240,171 | €17,218,103 | +€977,933 | +6.0% |
| Taxes, remuneration and social security | 45 | €310,675 | €359,463 | +€48,788 | +15.7% |
| Taxes | 450/3 | €95,926 | €100,656 | +€4,731 | +4.9% |
| Remuneration and social security | 454/9 | €214,750 | €258,807 | +€44,057 | +20.5% |
| Accrued charges and deferred income | 492/3 | €80,830 | €79,676 | -€1,154 | -1.4% |
| Operating income | 70/76A | €2,313,759 | €2,315,855 | +€2,096 | +0.1% |
| Turnover | 70 | €2,313,759 | €2,311,855 | -€1,904 | -0.1% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Operating charges | 60/66A | €2,373,525 | €2,809,601 | +€436,076 | +18.4% |
| Services and other goods | 61 | €802,288 | €947,697 | +€145,410 | +18.1% |
| Remuneration, social security and pensions | 62 | €1,425,275 | €1,532,360 | +€107,085 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,454 | €81,932 | +€40,478 | +97.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,764 | €2,815 | -€9,949 | -77.9% |
| Other operating charges | 640/8 | €91,744 | €244,797 | +€153,052 | +166.8% |
| Operating profit (loss) | 9901 | -€59,766 | -€493,746 | -€433,980 | -726.1% |
| Financial income | 75/76B | €842,081 | €946,838 | +€104,758 | +12.4% |
| Recurring financial income | 75 | €761,510 | €889,568 | +€128,057 | +16.8% |
| Income from current assets | 751 | €734,348 | €886,527 | +€152,179 | +20.7% |
| Other financial income | 752/9 | €27,162 | €3,040 | -€24,122 | -88.8% |
| Non-recurring financial income | 76B | €80,570 | €57,271 | -€23,300 | -28.9% |
| Financial charges | 65/66B | €164,367 | €134,193 | -€30,174 | -18.4% |
| Recurring financial charges | 65 | €142,430 | €133,451 | -€8,978 | -6.3% |
| Debt charges | 650 | €95,110 | €114,080 | +€18,970 | +19.9% |
| Other financial charges | 652/9 | €47,320 | €19,371 | -€27,949 | -59.1% |
| Non-recurring financial charges | 66B | €21,937 | €742 | -€21,195 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €617,948 | €318,899 | -€299,049 | -48.4% |
| Profit (loss) for the period | 9904 | €617,948 | €318,899 | -€299,049 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €617,948 | €318,899 | -€299,049 | -48.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.