ORBP: 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.
ORBP
Largest movements
- Cash +€48,266
up €48,266 (+121.2%), from €39,827 to €88,093
mainly Net result for the year (+€107,019) and Tax, wage and social debts (+€10,468)
- Reserves +€107,019
new in 2025: €107,019
- Debts after one year -€81,071
down €81,071 (-11.1%), from €732,327 to €651,256
- Taxes +€15,250
up €15,250 (+50.0%), from €30,489 to €45,739
- Other operating charges -€5,887
down €5,887 (-85.4%), from €6,898 to €1,010
- Gross operating margin +€5,265
up €5,265 (+3.3%), from €157,377 to €162,643
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 | €1,384,663 | €1,432,743 | +€48,080 | +3.5% |
| Fixed assets | 21/28 | €1,336,714 | €1,336,285 | -€429 | 0.0% |
| Tangible fixed assets | 22/27 | €429 | €0 | -€429 | -100.0% |
| Furniture and vehicles | 24 | €429 | €0 | -€429 | -100.0% |
| Financial fixed assets | 28 | €1,336,285 | €1,336,285 | = | 0.0% |
| Current assets | 29/58 | €47,949 | €96,458 | +€48,509 | +101.2% |
| Amounts receivable within one year | 40/41 | €6,725 | €6,966 | +€241 | +3.6% |
| Trade receivables | 40 | €2,211 | €2,556 | +€345 | +15.6% |
| Other amounts receivable | 41 | €4,514 | €4,410 | -€104 | -2.3% |
| Cash at bank and in hand | 54/58 | €39,827 | €88,093 | +€48,266 | +121.2% |
| Deferred charges and accrued income | 490/1 | €1,397 | €1,400 | +€3 | +0.2% |
| Total equity and liabilities | 10/49 | €1,384,663 | €1,432,743 | +€48,080 | +3.5% |
| Equity | 10/15 | €551,059 | €658,078 | +€107,019 | +19.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €107,019 | +€107,019 | |
| Distributable reserves | 133 | - | €107,019 | +€107,019 | |
| Profit (loss) carried forward | 14 | €538,659 | €538,659 | = | 0.0% |
| Amounts payable | 17/49 | €833,603 | €774,665 | -€58,938 | -7.1% |
| Amounts payable after more than one year | 17 | €732,327 | €651,256 | -€81,071 | -11.1% |
| Financial debts | 170/4 | €732,327 | €651,256 | -€81,071 | -11.1% |
| Amounts payable within one year | 42/48 | €100,835 | €123,047 | +€22,211 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €86,745 | €87,783 | +€1,038 | +1.2% |
| Financial debts | 43 | - | €8,858 | +€8,858 | |
| Other loans | 439 | - | €8,858 | +€8,858 | |
| Trade debts | 44 | €4,937 | €6,785 | +€1,848 | +37.4% |
| Suppliers | 440/4 | €4,937 | €6,785 | +€1,848 | +37.4% |
| Taxes, remuneration and social security | 45 | €9,153 | €19,621 | +€10,468 | +114.4% |
| Taxes | 450/3 | €8,985 | €19,285 | +€10,300 | +114.6% |
| Remuneration and social security | 454/9 | €168 | €336 | +€168 | +100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €441 | €362 | -€79 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,973 | €429 | -€1,544 | -78.2% |
| Other operating charges | 640/8 | €6,898 | €1,010 | -€5,887 | -85.4% |
| Gross operating margin | 9900 | €157,377 | €162,643 | +€5,265 | +3.3% |
| Operating profit (loss) | 9901 | €148,507 | €161,203 | +€12,697 | +8.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €9,178 | €8,446 | -€731 | -8.0% |
| Recurring financial charges | 65 | €9,178 | €8,446 | -€731 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €139,329 | €152,758 | +€13,429 | +9.6% |
| Income taxes | 67/77 | €30,489 | €45,739 | +€15,250 | +50.0% |
| Profit (loss) for the period | 9904 | €108,839 | €107,019 | -€1,821 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €108,839 | €107,019 | -€1,821 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.