ORCHIDEE: 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.
ORCHIDEE
Largest movements
- Cash -€8,481
down €8,481 (-50.6%), from €16,772 to €8,291
mainly Net result for the year (-€8,443) and Investment in fixed assets (net) (-€6,137)
- Tangible fixed assets +€2,999
up €2,999 (+83.2%), from €3,604 to €6,603
of which Furniture and vehicles: +€3,722
- Stocks and contracts -€1,682
down €1,682 (-16.8%), from €9,984 to €8,302
- Deferred charges and accrued income -€749
down €749 (-27.9%), from €2,680 to €1,931
- Receivables within one year -€479
down €479 (-8.5%), from €5,636 to €5,157
of which Other amounts receivable: -€281
- Profit (loss) carried forward -€8,443
down €8,443 (-270.1%), from -€3,126 to -€11,569
- Gross operating margin -€10,740
down €10,740, from €8,459 to -€2,281
- Depreciation -€522
down €522 (-14.3%), from €3,660 to €3,138
- Other operating charges +€258
up €258 (+9.5%), from €2,712 to €2,970
- Taxes -€218
down €218 (-100.0%), from €218 to €0
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 | €38,975 | €30,585 | -€8,391 | -21.5% |
| Fixed assets | 21/28 | €3,904 | €6,903 | +€2,999 | +76.8% |
| Tangible fixed assets | 22/27 | €3,604 | €6,603 | +€2,999 | +83.2% |
| Land and buildings | 22 | €1,440 | €144 | -€1,296 | -90.0% |
| Plant, machinery and equipment | 23 | €2,165 | €2,737 | +€573 | +26.5% |
| Furniture and vehicles | 24 | - | €3,722 | +€3,722 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €35,071 | €23,681 | -€11,390 | -32.5% |
| Stocks and contracts in progress | 3 | €9,984 | €8,302 | -€1,682 | -16.8% |
| Stocks | 30/36 | €9,984 | €8,302 | -€1,682 | -16.8% |
| Amounts receivable within one year | 40/41 | €5,636 | €5,157 | -€479 | -8.5% |
| Trade receivables | 40 | €198 | €0 | -€198 | -100.0% |
| Other amounts receivable | 41 | €5,438 | €5,157 | -€281 | -5.2% |
| Cash at bank and in hand | 54/58 | €16,772 | €8,291 | -€8,481 | -50.6% |
| Deferred charges and accrued income | 490/1 | €2,680 | €1,931 | -€749 | -27.9% |
| Total equity and liabilities | 10/49 | €38,975 | €30,585 | -€8,391 | -21.5% |
| Equity | 10/15 | €15,474 | €7,031 | -€8,443 | -54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,126 | -€11,569 | -€8,443 | -270.1% |
| Amounts payable | 17/49 | €23,501 | €23,553 | +€52 | +0.2% |
| Amounts payable within one year | 42/48 | €23,500 | €23,553 | +€53 | +0.2% |
| Trade debts | 44 | €2,085 | €2,062 | -€23 | -1.1% |
| Suppliers | 440/4 | €2,085 | €2,062 | -€23 | -1.1% |
| Taxes, remuneration and social security | 45 | €286 | €362 | +€76 | +26.5% |
| Taxes | 450/3 | €286 | €362 | +€76 | +26.5% |
| Other amounts payable | 47/48 | €21,129 | €21,129 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1 | €0 | -€1 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,660 | €3,138 | -€522 | -14.3% |
| Other operating charges | 640/8 | €2,712 | €2,970 | +€258 | +9.5% |
| Gross operating margin | 9900 | €8,459 | -€2,281 | -€10,740 | |
| Operating profit (loss) | 9901 | €2,087 | -€8,389 | -€10,476 | |
| Financial income | 75/76B | €22 | €0 | -€22 | -100.0% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100.0% |
| Financial charges | 65/66B | €69 | €54 | -€15 | -21.5% |
| Recurring financial charges | 65 | €69 | €54 | -€15 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €2,040 | -€8,443 | -€10,483 | |
| Income taxes | 67/77 | €218 | €0 | -€218 | -100.0% |
| Profit (loss) for the period | 9904 | €1,822 | -€8,443 | -€10,265 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,822 | -€8,443 | -€10,265 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.