Orchian: 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.
Orchian
Largest movements
- Tangible fixed assets -€45,885
down €45,885 (-3.8%), from €1.2m to €1.2m
of which Land and buildings: -€23,003
- Receivables within one year +€38,912
up €38,912 (+33.3%), from €116,848 to €155,760
of which Other amounts receivable: +€73,724
- Cash -€24,314
down €24,314 (-94.4%), from €25,763 to €1,450
mainly Other debts (-€643,055) and Net result for the year (-€108,984)
- Debts after one year +€669,501
up €669,501 (+378%), from €176,948 to €846,449
of which Other amounts payable: +€700,000
- Other debts -€643,055
down €643,055 (-58.4%), from €1.1m to €458,370
- Profit (loss) carried forward -€108,984
down €108,984 (-751%), from -€14,506 to -€123,491
- Trade debts +€58,626
up €58,626 (+575%), from €10,201 to €68,826
- Gross operating margin -€51,835
down €51,835, from €12,076 to -€39,759
- Depreciation -€6,403
down €6,403 (-9.8%), from €65,447 to €59,044
- Other operating charges +€906
up €906 (+15.2%), from €5,976 to €6,882
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 | €1,394,727 | €1,361,013 | -€33,714 | -2.4% |
| Fixed assets | 21/28 | €1,222,541 | €1,176,657 | -€45,885 | -3.8% |
| Tangible fixed assets | 22/27 | €1,222,541 | €1,176,657 | -€45,885 | -3.8% |
| Land and buildings | 22 | €1,160,492 | €1,137,489 | -€23,003 | -2.0% |
| Plant, machinery and equipment | 23 | €10,770 | €7,568 | -€3,202 | -29.7% |
| Furniture and vehicles | 24 | €51,280 | €31,600 | -€19,680 | -38.4% |
| Current assets | 29/58 | €172,185 | €184,356 | +€12,171 | +7.1% |
| Amounts receivable within one year | 40/41 | €116,848 | €155,760 | +€38,912 | +33.3% |
| Trade receivables | 40 | €42,312 | €7,500 | -€34,812 | -82.3% |
| Other amounts receivable | 41 | €74,536 | €148,260 | +€73,724 | +98.9% |
| Cash at bank and in hand | 54/58 | €25,763 | €1,450 | -€24,314 | -94.4% |
| Deferred charges and accrued income | 490/1 | €29,574 | €27,146 | -€2,428 | -8.2% |
| Total equity and liabilities | 10/49 | €1,394,727 | €1,361,013 | -€33,714 | -2.4% |
| Equity | 10/15 | €64,347 | -€44,638 | -€108,984 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €17,353 | €17,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €11,203 | €11,203 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,506 | -€123,491 | -€108,984 | -751% |
| Amounts payable | 17/49 | €1,330,380 | €1,405,651 | +€75,270 | +5.7% |
| Amounts payable after more than one year | 17 | €176,948 | €846,449 | +€669,501 | +378% |
| Financial debts | 170/4 | €176,948 | €146,449 | -€30,499 | -17.2% |
| Other amounts payable | 178/9 | - | €700,000 | +€700,000 | |
| Amounts payable within one year | 42/48 | €1,153,433 | €559,201 | -€594,231 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | €41,807 | €30,499 | -€11,309 | -27.0% |
| Trade debts | 44 | €10,201 | €68,826 | +€58,626 | +575% |
| Suppliers | 440/4 | €10,201 | €68,826 | +€58,626 | +575% |
| Taxes, remuneration and social security | 45 | €0 | €1,506 | +€1,506 | |
| Taxes | 450/3 | €0 | €1,506 | +€1,506 | |
| Other amounts payable | 47/48 | €1,101,425 | €458,370 | -€643,055 | -58.4% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,447 | €59,044 | -€6,403 | -9.8% |
| Other operating charges | 640/8 | €5,976 | €6,882 | +€906 | +15.2% |
| Gross operating margin | 9900 | €12,076 | -€39,759 | -€51,835 | |
| Operating profit (loss) | 9901 | -€59,347 | -€105,685 | -€46,338 | -78.1% |
| Financial income | 75/76B | €1 | €1 | -€0 | -38.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -38.0% |
| Financial charges | 65/66B | €2,793 | €3,106 | +€313 | +11.2% |
| Recurring financial charges | 65 | €2,793 | €3,106 | +€313 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€62,139 | -€108,790 | -€46,651 | -75.1% |
| Income taxes | 67/77 | €238 | €194 | -€44 | -18.5% |
| Profit (loss) for the period | 9904 | -€62,377 | -€108,984 | -€46,607 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,377 | -€108,984 | -€46,607 | -74.7% |
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 14 October 2026 via checked.be.