ORCA AND CO: 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.
ORCA AND CO
Largest movements
- Receivables within one year +€25,171
up €25,171 (+4,706%), from €535 to €25,706
of which Other amounts receivable: +€22,614
- Tangible fixed assets +€13,685
up €13,685 (+24.4%), from €56,036 to €69,721
- Deferred charges and accrued income -€2,000
no longer reported in 2025 (was €2,000)
- Debts after one year +€27,862
new in 2025: €27,862
- Tax, wage and social debts +€13,822
up €13,822 (+317%), from €4,365 to €18,188
- Current portion of long-term debt -€13,638
down €13,638 (-75.8%), from €18,000 to €4,362
- Trade debts +€9,036
up €9,036 (+68.2%), from €13,258 to €22,294
- Profit (loss) carried forward +€6,424
up €6,424 (+75.2%), from €8,540 to €14,964
- Staff costs +€7,987
new in 2025: €7,987
- Financial charges +€3,559
up €3,559 (+1,580%), from €225 to €3,785
- Gross operating margin +€3,273
up €3,273 (+15.2%), from €21,586 to €24,859
- Depreciation +€2,921
up €2,921 (+430%), from €679 to €3,600
- Other operating charges +€1,105
new in 2025: €1,105
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 | €60,462 | €97,670 | +€37,208 | +61.5% |
| Fixed assets | 21/28 | €56,586 | €70,821 | +€14,235 | +25.2% |
| Tangible fixed assets | 22/27 | €56,036 | €69,721 | +€13,685 | +24.4% |
| Other tangible fixed assets | 26 | €56,036 | €69,721 | +€13,685 | +24.4% |
| Financial fixed assets | 28 | €550 | €1,100 | +€550 | +100% |
| Current assets | 29/58 | €3,876 | €26,849 | +€22,973 | +593% |
| Amounts receivable within one year | 40/41 | €535 | €25,706 | +€25,171 | +4,706% |
| Trade receivables | 40 | €535 | €3,092 | +€2,557 | +478% |
| Other amounts receivable | 41 | - | €22,614 | +€22,614 | |
| Cash at bank and in hand | 54/58 | €1,341 | €1,142 | -€199 | -14.8% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €60,462 | €97,670 | +€37,208 | +61.5% |
| Equity | 10/15 | €18,540 | €24,964 | +€6,424 | +34.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,540 | €14,964 | +€6,424 | +75.2% |
| Amounts payable | 17/49 | €41,922 | €72,706 | +€30,784 | +73.4% |
| Amounts payable after more than one year | 17 | - | €27,862 | +€27,862 | |
| Financial debts | 170/4 | - | €27,862 | +€27,862 | |
| Amounts payable within one year | 42/48 | €41,922 | €44,844 | +€2,922 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €4,362 | -€13,638 | -75.8% |
| Financial debts | 43 | €629 | - | -€629 | |
| Credit institutions | 430/8 | €629 | - | -€629 | |
| Trade debts | 44 | €13,258 | €22,294 | +€9,036 | +68.2% |
| Suppliers | 440/4 | €13,258 | €22,294 | +€9,036 | +68.2% |
| Taxes, remuneration and social security | 45 | €4,365 | €18,188 | +€13,822 | +317% |
| Taxes | 450/3 | €4,365 | €18,188 | +€13,822 | +317% |
| Other amounts payable | 47/48 | €5,669 | - | -€5,669 | |
| Non-recurring operating income | 76A | €19,758 | - | -€19,758 | |
| Remuneration, social security and pensions | 62 | - | €7,987 | +€7,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €3,600 | +€2,921 | +430% |
| Other operating charges | 640/8 | - | €1,105 | +€1,105 | |
| Gross operating margin | 9900 | €21,586 | €24,859 | +€3,273 | +15.2% |
| Operating profit (loss) | 9901 | €20,908 | €12,168 | -€8,740 | -41.8% |
| Financial income | 75/76B | €1 | €513 | +€513 | +61,030% |
| Recurring financial income | 75 | €1 | €513 | +€513 | +61,030% |
| Financial charges | 65/66B | €225 | €3,785 | +€3,559 | +1,580% |
| Recurring financial charges | 65 | €225 | €3,785 | +€3,559 | +1,580% |
| Profit (loss) for the period before taxes | 9903 | €20,683 | €8,897 | -€11,787 | -57.0% |
| Income taxes | 67/77 | €2,318 | €2,473 | +€155 | +6.7% |
| Profit (loss) for the period | 9904 | €18,365 | €6,424 | -€11,941 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,365 | €6,424 | -€11,941 | -65.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.