ORCA TRADERS: 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 TRADERS
Largest movements
- Cash -€7,535
down €7,535 (-26.4%), from €28,590 to €21,055
mainly Net result for the year (-€11,496) and Receivables within one year (-€611)
- Intangible fixed assets -€3,531
down €3,531 (-77.1%), from €4,577 to €1,046
- Tangible fixed assets -€646
down €646 (-74.6%), from €866 to €220
- Receivables within one year +€611
up €611 (+13.3%), from €4,581 to €5,192
of which Other amounts receivable: +€611
- Reserves -€11,500
down €11,500 (-36.1%), from €31,900 to €20,400
- Trade debts +€855
up €855 (+21.5%), from €3,981 to €4,836
- Tax, wage and social debts -€459
down €459 (-100.0%), from €459 to €0
- Gross operating margin -€19,937
down €19,937, from €13,147 to -€6,791
- Taxes -€1,932
down €1,932 (-100.0%), from €1,932 to €0
- Depreciation -€683
down €683 (-14.1%), from €4,859 to €4,176
- Financial charges -€142
down €142 (-98.8%), from €144 to €2
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 | €39,049 | €27,948 | -€11,100 | -28.4% |
| Fixed assets | 21/28 | €5,878 | €1,701 | -€4,176 | -71.1% |
| Intangible fixed assets | 21 | €4,577 | €1,046 | -€3,531 | -77.1% |
| Tangible fixed assets | 22/27 | €866 | €220 | -€646 | -74.6% |
| Furniture and vehicles | 24 | €866 | €220 | -€646 | -74.6% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €33,171 | €26,247 | -€6,924 | -20.9% |
| Amounts receivable within one year | 40/41 | €4,581 | €5,192 | +€611 | +13.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,581 | €5,192 | +€611 | +13.3% |
| Cash at bank and in hand | 54/58 | €28,590 | €21,055 | -€7,535 | -26.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €39,049 | €27,948 | -€11,100 | -28.4% |
| Equity | 10/15 | €34,416 | €22,920 | -€11,496 | -33.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,900 | €20,400 | -€11,500 | -36.1% |
| Distributable reserves | 133 | €31,900 | €20,400 | -€11,500 | -36.1% |
| Profit (loss) carried forward | 14 | €16 | €20 | +€4 | +24.0% |
| Amounts payable | 17/49 | €4,632 | €5,028 | +€396 | +8.5% |
| Amounts payable within one year | 42/48 | €4,632 | €5,028 | +€396 | +8.5% |
| Trade debts | 44 | €3,981 | €4,836 | +€855 | +21.5% |
| Suppliers | 440/4 | €3,981 | €4,836 | +€855 | +21.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €459 | €0 | -€459 | -100.0% |
| Taxes | 450/3 | €459 | €0 | -€459 | -100.0% |
| Other amounts payable | 47/48 | €192 | €192 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,859 | €4,176 | -€683 | -14.1% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €13,147 | -€6,791 | -€19,937 | |
| Operating profit (loss) | 9901 | €7,763 | -€11,498 | -€19,261 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +41000.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +41000.0% |
| Financial charges | 65/66B | €144 | €2 | -€142 | -98.8% |
| Recurring financial charges | 65 | €144 | €2 | -€142 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €7,619 | -€11,496 | -€19,115 | |
| Income taxes | 67/77 | €1,932 | €0 | -€1,932 | -100.0% |
| Profit (loss) for the period | 9904 | €5,687 | -€11,496 | -€17,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,687 | -€11,496 | -€17,183 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.