ORCA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€138,659
down €138,659 (-22.1%), from €628,079 to €489,420
of which Trade receivables: -€169,714
- Deferred charges and accrued income +€111,717
up €111,717 (+2,751%), from €4,060 to €115,778
- Intangible fixed assets -€37,500
down €37,500 (-20.0%), from €187,500 to €150,000
- Cash -€21,146
down €21,146 (-21.6%), from €97,797 to €76,652
mainly Deferred charges and accrued income (-€111,717) and Other debts (-€100,411)
- Trade debts +€106,117
up €106,117 (+44.1%), from €240,710 to €346,827
- Other debts -€100,411
down €100,411 (-99.5%), from €100,939 to €529
- Tax, wage and social debts -€51,535
down €51,535 (-30.3%), from €170,234 to €118,699
of which Remuneration and social security: -€37,193
- Profit (loss) carried forward -€33,636
down €33,636, from €0 to -€33,636
- Gross operating margin -€319,456
down €319,456 (-37.4%), from €855,191 to €535,735
- Staff costs -€141,149
down €141,149 (-21.6%), from €654,584 to €513,435
- Taxes -€45,444
down €45,444 (-85.9%), from €52,902 to €7,457
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 | €977,587 | €898,745 | -€78,842 | -8.1% |
| Fixed assets | 21/28 | €247,650 | €216,896 | -€30,754 | -12.4% |
| Intangible fixed assets | 21 | €187,500 | €150,000 | -€37,500 | -20.0% |
| Tangible fixed assets | 22/27 | €3,420 | €10,166 | +€6,746 | +197% |
| Furniture and vehicles | 24 | €3,420 | €10,166 | +€6,746 | +197% |
| Financial fixed assets | 28 | €56,730 | €56,730 | = | 0.0% |
| Current assets | 29/58 | €729,937 | €681,849 | -€48,088 | -6.6% |
| Amounts receivable within one year | 40/41 | €628,079 | €489,420 | -€138,659 | -22.1% |
| Trade receivables | 40 | €498,148 | €328,434 | -€169,714 | -34.1% |
| Other amounts receivable | 41 | €129,932 | €160,986 | +€31,054 | +23.9% |
| Cash at bank and in hand | 54/58 | €97,797 | €76,652 | -€21,146 | -21.6% |
| Deferred charges and accrued income | 490/1 | €4,060 | €115,778 | +€111,717 | +2,751% |
| Total equity and liabilities | 10/49 | €977,587 | €898,745 | -€78,842 | -8.1% |
| Equity | 10/15 | €450,512 | €416,876 | -€33,636 | -7.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €444,212 | €444,212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €271,401 | €271,401 | = | 0.0% |
| Reserves not available under the articles | 1311 | €271,401 | €271,401 | = | 0.0% |
| Distributable reserves | 133 | €172,810 | €172,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€33,636 | -€33,636 | |
| Amounts payable | 17/49 | €527,076 | €481,869 | -€45,206 | -8.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €527,076 | €481,197 | -€45,878 | -8.7% |
| Financial debts | 43 | €15,192 | €15,143 | -€49 | -0.3% |
| Credit institutions | 430/8 | €15,192 | €15,143 | -€49 | -0.3% |
| Trade debts | 44 | €240,710 | €346,827 | +€106,117 | +44.1% |
| Suppliers | 440/4 | €240,710 | €346,827 | +€106,117 | +44.1% |
| Taxes, remuneration and social security | 45 | €170,234 | €118,699 | -€51,535 | -30.3% |
| Taxes | 450/3 | €65,896 | €51,554 | -€14,342 | -21.8% |
| Remuneration and social security | 454/9 | €104,338 | €67,145 | -€37,193 | -35.6% |
| Other amounts payable | 47/48 | €100,939 | €529 | -€100,411 | -99.5% |
| Accrued charges and deferred income | 492/3 | - | €672 | +€672 | |
| Remuneration, social security and pensions | 62 | €654,584 | €513,435 | -€141,149 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,928 | €41,980 | +€2,052 | +5.1% |
| Other operating charges | 640/8 | €3,893 | €3,895 | +€3 | +0.1% |
| Gross operating margin | 9900 | €855,191 | €535,735 | -€319,456 | -37.4% |
| Operating profit (loss) | 9901 | €156,787 | -€23,575 | -€180,362 | |
| Financial income | 75/76B | €4,046 | €6,022 | +€1,976 | +48.8% |
| Recurring financial income | 75 | €4,046 | €6,022 | +€1,976 | +48.8% |
| Financial charges | 65/66B | €7,003 | €8,626 | +€1,623 | +23.2% |
| Recurring financial charges | 65 | €7,003 | €8,626 | +€1,623 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €153,830 | -€26,179 | -€180,009 | |
| Income taxes | 67/77 | €52,902 | €7,457 | -€45,444 | -85.9% |
| Profit (loss) for the period | 9904 | €100,929 | -€33,636 | -€134,565 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,929 | -€33,636 | -€134,565 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.