ORCHID CONSULT: 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.
ORCHID CONSULT
Largest movements
- Receivables within one year -€39,759
down €39,759 (-43.6%), from €91,111 to €51,352
of which Trade receivables: -€36,232
- Tangible fixed assets -€24,225
down €24,225 (-6.4%), from €378,867 to €354,643
of which Land and buildings: -€22,100
- Debts after one year -€47,412
down €47,412 (-16.9%), from €280,891 to €233,479
- Profit (loss) carried forward +€25,179
up €25,179 (+88.1%), from €28,585 to €53,764
- Trade debts -€23,341
down €23,341 (-36.9%), from €63,234 to €39,893
- Other debts -€10,948
down €10,948 (-24.8%), from €44,086 to €33,138
- Tax, wage and social debts -€10,935
down €10,935 (-66.0%), from €16,558 to €5,623
of which Remuneration and social security: -€9,145
- Purchases and services -€13,809
down €13,809 (-7.6%), from €180,918 to €167,109
- Staff costs -€10,966
down €10,966 (-8.5%), from €128,977 to €118,011
- Turnover -€9,348
down €9,348 (-2.7%), from €349,855 to €340,507
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €514,763 | €447,568 | -€67,195 | -13.1% |
| Fixed assets | 21/28 | €379,067 | €354,843 | -€24,225 | -6.4% |
| Tangible fixed assets | 22/27 | €378,867 | €354,643 | -€24,225 | -6.4% |
| Land and buildings | 22 | €326,400 | €304,300 | -€22,100 | -6.8% |
| Plant, machinery and equipment | 23 | €4,410 | €12,942 | +€8,532 | +193% |
| Furniture and vehicles | 24 | €35,178 | €27,789 | -€7,389 | -21.0% |
| Other tangible fixed assets | 26 | €12,880 | €9,612 | -€3,268 | -25.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €135,696 | €92,726 | -€42,970 | -31.7% |
| Stocks and contracts in progress | 3 | €6,527 | €5,107 | -€1,420 | -21.8% |
| Stocks | 30/36 | €6,527 | €5,107 | -€1,420 | -21.8% |
| Amounts receivable within one year | 40/41 | €91,111 | €51,352 | -€39,759 | -43.6% |
| Trade receivables | 40 | €74,154 | €37,922 | -€36,232 | -48.9% |
| Other amounts receivable | 41 | €16,957 | €13,430 | -€3,527 | -20.8% |
| Cash at bank and in hand | 54/58 | €38,058 | €36,267 | -€1,791 | -4.7% |
| Total equity and liabilities | 10/49 | €514,763 | €447,568 | -€67,195 | -13.1% |
| Equity | 10/15 | €58,437 | €82,274 | +€23,837 | +40.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,787 | €2,787 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,787 | €2,787 | = | 0.0% |
| Legal reserve | 130 | €2,787 | €2,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,585 | €53,764 | +€25,179 | +88.1% |
| Investment grants | 15 | €8,465 | €7,123 | -€1,342 | -15.9% |
| Amounts payable | 17/49 | €456,326 | €365,294 | -€91,031 | -19.9% |
| Amounts payable after more than one year | 17 | €280,891 | €233,479 | -€47,412 | -16.9% |
| Financial debts | 170/4 | €280,891 | €233,479 | -€47,412 | -16.9% |
| Amounts payable within one year | 42/48 | €175,435 | €131,816 | -€43,619 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €47,057 | €48,662 | +€1,605 | +3.4% |
| Trade debts | 44 | €63,234 | €39,893 | -€23,341 | -36.9% |
| Suppliers | 440/4 | €63,234 | €39,893 | -€23,341 | -36.9% |
| Advances received on contracts in progress | 46 | €4,500 | €4,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,558 | €5,623 | -€10,935 | -66.0% |
| Taxes | 450/3 | €4,341 | €2,551 | -€1,789 | -41.2% |
| Remuneration and social security | 454/9 | €12,217 | €3,072 | -€9,145 | -74.9% |
| Other amounts payable | 47/48 | €44,086 | €33,138 | -€10,948 | -24.8% |
| Turnover | 70 | €349,855 | €340,507 | -€9,348 | -2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €180,918 | €167,109 | -€13,809 | -7.6% |
| Remuneration, social security and pensions | 62 | €128,977 | €118,011 | -€10,966 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,427 | €35,880 | -€548 | -1.5% |
| Other operating charges | 640/8 | €3,624 | €3,819 | +€195 | +5.4% |
| Gross operating margin | 9900 | €208,903 | €205,769 | -€3,134 | -1.5% |
| Operating profit (loss) | 9901 | €39,875 | €48,060 | +€8,185 | +20.5% |
| Financial income | 75/76B | €2,061 | €1,343 | -€717 | -34.8% |
| Recurring financial income | 75 | €2,061 | €1,343 | -€717 | -34.8% |
| Financial charges | 65/66B | €14,419 | €12,740 | -€1,680 | -11.6% |
| Recurring financial charges | 65 | €14,419 | €12,740 | -€1,680 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €27,516 | €36,663 | +€9,147 | +33.2% |
| Income taxes | 67/77 | €2,424 | €1,485 | -€939 | -38.8% |
| Profit (loss) for the period | 9904 | €25,092 | €35,179 | +€10,087 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,092 | €35,179 | +€10,087 | +40.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.