ORCAN: 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.
ORCAN
Largest movements
- Financial fixed assets +€14,222
up €14,222 (+3.7%), from €379,317 to €393,539
- Reserves +€12,396
up €12,396 (+5.6%), from €222,093 to €234,489
of which Distributable reserves: +€12,396
- Financial charges -€52,413
down €52,413 (-99.9%), from €52,456 to €43
of which Non-recurring financial charges: -€52,456
- Financial income +€14,222
new in 2025: €14,222
of which Financial income: +€14,222
- Other operating charges +€19
up €19 (+1.8%), from €1,075 to €1,094
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 | €402,973 | €415,368 | +€12,395 | +3.1% |
| Fixed assets | 21/28 | €379,317 | €393,539 | +€14,222 | +3.7% |
| Financial fixed assets | 28 | €379,317 | €393,539 | +€14,222 | +3.7% |
| Current assets | 29/58 | €23,656 | €21,829 | -€1,827 | -7.7% |
| Cash at bank and in hand | 54/58 | €23,656 | €21,829 | -€1,827 | -7.7% |
| Total equity and liabilities | 10/49 | €402,973 | €415,368 | +€12,395 | +3.1% |
| Equity | 10/15 | €240,693 | €253,089 | +€12,396 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €222,093 | €234,489 | +€12,396 | +5.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €220,233 | €232,629 | +€12,396 | +5.6% |
| Amounts payable | 17/49 | €162,280 | €162,279 | -€1 | 0.0% |
| Amounts payable within one year | 42/48 | €162,280 | €162,279 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €162,280 | €162,279 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,075 | €1,094 | +€19 | +1.8% |
| Gross operating margin | 9900 | -€690 | -€690 | = | 0.0% |
| Operating profit (loss) | 9901 | -€1,765 | -€1,784 | -€19 | -1.1% |
| Financial income | 75/76B | - | €14,222 | +€14,222 | |
| Recurring financial income | 75 | - | €14,222 | +€14,222 | |
| Non-recurring financial income | 76B | - | €14,222 | +€14,222 | |
| Financial charges | 65/66B | €52,456 | €43 | -€52,413 | -99.9% |
| Recurring financial charges | 65 | €52,456 | €43 | -€52,413 | -99.9% |
| Non-recurring financial charges | 66B | €52,456 | - | -€52,456 | |
| Profit (loss) for the period before taxes | 9903 | -€54,221 | €12,395 | +€66,616 | |
| Profit (loss) for the period | 9904 | -€54,221 | €12,395 | +€66,616 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,221 | €12,395 | +€66,616 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.