Orca Consulting: 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.
Orca Consulting
Largest movements
- Cash -€87,220
down €87,220 (-50.6%), from €172,250 to €85,030
mainly Contributions, distributions and other (-€100,692) and Current investments (-€76,177)
- Current investments +€76,177
up €76,177 (+705.4%), from €10,798 to €86,976
- Receivables within one year +€29,273
up €29,273 (+47.0%), from €62,221 to €91,494
of which Other amounts receivable: +€35,607
- Receivables after one year -€15,000
down €15,000 (-23.1%), from €65,000 to €50,000
- Tangible fixed assets +€8,295
up €8,295 (+48.3%), from €17,164 to €25,459
of which Furniture and vehicles: +€5,405
- Other debts +€79,811
up €79,811 (+382.2%), from €20,880 to €100,692
- Reserves -€58,877
down €58,877 (-21.2%), from €278,123 to €219,246
of which Distributable reserves: -€58,877
- Tax, wage and social debts -€9,450
down €9,450 (-74.6%), from €12,667 to €3,217
- Gross operating margin +€22,167
up €22,167 (+44.7%), from €49,621 to €71,787
- Other operating charges +€4,868
up €4,868 (+695.2%), from €700 to €5,568
- Taxes +€3,324
up €3,324 (+25.2%), from €13,217 to €16,541
- Financial income -€1,419
down €1,419 (-40.3%), from €3,519 to €2,101
- Financial charges -€957
down €957 (-23.3%), from €4,110 to €3,153
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 | €336,215 | €347,741 | +€11,525 | +3.4% |
| Fixed assets | 21/28 | €25,946 | €34,241 | +€8,295 | +32.0% |
| Tangible fixed assets | 22/27 | €17,164 | €25,459 | +€8,295 | +48.3% |
| Plant, machinery and equipment | 23 | €1,769 | €425 | -€1,344 | -76.0% |
| Furniture and vehicles | 24 | €11,630 | €17,035 | +€5,405 | +46.5% |
| Other tangible fixed assets | 26 | €3,766 | €7,999 | +€4,234 | +112.4% |
| Financial fixed assets | 28 | €8,782 | €8,782 | = | 0.0% |
| Current assets | 29/58 | €310,269 | €313,499 | +€3,230 | +1.0% |
| Amounts receivable after more than one year | 29 | €65,000 | €50,000 | -€15,000 | -23.1% |
| Other amounts receivable | 291 | €65,000 | €50,000 | -€15,000 | -23.1% |
| Amounts receivable within one year | 40/41 | €62,221 | €91,494 | +€29,273 | +47.0% |
| Trade receivables | 40 | €21,733 | €15,399 | -€6,334 | -29.1% |
| Other amounts receivable | 41 | €40,488 | €76,095 | +€35,607 | +87.9% |
| Current investments | 50/53 | €10,798 | €86,976 | +€76,177 | +705.4% |
| Cash at bank and in hand | 54/58 | €172,250 | €85,030 | -€87,220 | -50.6% |
| Total equity and liabilities | 10/49 | €336,215 | €347,741 | +€11,525 | +3.4% |
| Equity | 10/15 | €298,211 | €239,334 | -€58,877 | -19.7% |
| Contributions | 10/11 | €20,088 | €20,088 | = | 0.0% |
| Reserves | 13 | €278,123 | €219,246 | -€58,877 | -21.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €278,123 | €219,246 | -€58,877 | -21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,004 | €108,407 | +€70,403 | +185.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,004 | €108,407 | +€70,403 | +185.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,456 | €4,498 | +€41 | +0.9% |
| Suppliers | 440/4 | €4,456 | €4,498 | +€41 | +0.9% |
| Taxes, remuneration and social security | 45 | €12,667 | €3,217 | -€9,450 | -74.6% |
| Taxes | 450/3 | €12,667 | €3,217 | -€9,450 | -74.6% |
| Other amounts payable | 47/48 | €20,880 | €100,692 | +€79,811 | +382.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,709 | €6,811 | +€102 | +1.5% |
| Other operating charges | 640/8 | €700 | €5,568 | +€4,868 | +695.2% |
| Gross operating margin | 9900 | €49,621 | €71,787 | +€22,167 | +44.7% |
| Operating profit (loss) | 9901 | €42,211 | €59,408 | +€17,197 | +40.7% |
| Financial income | 75/76B | €3,519 | €2,101 | -€1,419 | -40.3% |
| Recurring financial income | 75 | €3,519 | €2,101 | -€1,419 | -40.3% |
| Financial charges | 65/66B | €4,110 | €3,153 | -€957 | -23.3% |
| Recurring financial charges | 65 | €4,110 | €3,153 | -€957 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €41,620 | €58,355 | +€16,735 | +40.2% |
| Income taxes | 67/77 | €13,217 | €16,541 | +€3,324 | +25.2% |
| Profit (loss) for the period | 9904 | €28,404 | €41,814 | +€13,411 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,404 | €41,814 | +€13,411 | +47.2% |
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 4 October 2026 via checked.be.