ORCHIS: 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.
ORCHIS
Largest movements
- Receivables within one year -€3,618
down €3,618 (-20.2%), from €17,947 to €14,329
of which Other amounts receivable: -€2,697
- Tangible fixed assets +€3,525
up €3,525 (+13.2%), from €26,671 to €30,196
of which Leasing and similar rights: +€26,170
- Tax, wage and social debts -€4,905
down €4,905 (-94.7%), from €5,178 to €272
of which Taxes: -€3,487
- Trade debts +€3,332
up €3,332 (+32.8%), from €10,144 to €13,476
- Other debts +€2,280
up €2,280 (+574.1%), from €397 to €2,677
- Profit (loss) carried forward -€581
down €581 (-38.8%), from -€1,499 to -€2,080
- Depreciation -€4,201
down €4,201 (-51.3%), from €8,187 to €3,987
- Taxes -€3,134
down €3,134, from €78 to -€3,056
- Other operating charges +€2,091
up €2,091 (+251.9%), from €830 to €2,921
- Gross operating margin +€342
up €342 (+11.2%), from €3,041 to €3,383
- Financial charges +€321
up €321 (+1054.3%), from €30 to €351
of which Non-recurring financial charges: +€318
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.
Cash bridge derived
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 | €49,456 | €49,581 | +€125 | +0.3% |
| Fixed assets | 21/28 | €26,752 | €30,277 | +€3,525 | +13.2% |
| Tangible fixed assets | 22/27 | €26,671 | €30,196 | +€3,525 | +13.2% |
| Plant, machinery and equipment | 23 | €2,582 | €3,371 | +€789 | +30.6% |
| Furniture and vehicles | 24 | €24,089 | €655 | -€23,434 | -97.3% |
| Leasing and similar rights | 25 | - | €26,170 | +€26,170 | |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €22,705 | €19,305 | -€3,400 | -15.0% |
| Amounts receivable within one year | 40/41 | €17,947 | €14,329 | -€3,618 | -20.2% |
| Trade receivables | 40 | €15,250 | €14,329 | -€921 | -6.0% |
| Other amounts receivable | 41 | €2,697 | - | -€2,697 | |
| Cash at bank and in hand | 54/58 | €4,535 | €4,579 | +€43 | +1.0% |
| Deferred charges and accrued income | 490/1 | €222 | €397 | +€175 | +78.6% |
| Total equity and liabilities | 10/49 | €49,456 | €49,581 | +€125 | +0.3% |
| Equity | 10/15 | €33,738 | €33,156 | -€581 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,637 | €16,637 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,777 | €14,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,499 | -€2,080 | -€581 | -38.8% |
| Amounts payable | 17/49 | €15,719 | €16,425 | +€706 | +4.5% |
| Amounts payable within one year | 42/48 | €15,719 | €16,425 | +€706 | +4.5% |
| Trade debts | 44 | €10,144 | €13,476 | +€3,332 | +32.8% |
| Suppliers | 440/4 | €10,144 | €13,476 | +€3,332 | +32.8% |
| Taxes, remuneration and social security | 45 | €5,178 | €272 | -€4,905 | -94.7% |
| Taxes | 450/3 | €3,759 | €272 | -€3,487 | -92.8% |
| Remuneration and social security | 454/9 | €1,418 | - | -€1,418 | |
| Other amounts payable | 47/48 | €397 | €2,677 | +€2,280 | +574.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,187 | €3,987 | -€4,201 | -51.3% |
| Other operating charges | 640/8 | €830 | €2,921 | +€2,091 | +251.9% |
| Gross operating margin | 9900 | €3,041 | €3,383 | +€342 | +11.2% |
| Operating profit (loss) | 9901 | -€5,976 | -€3,525 | +€2,452 | +41.0% |
| Financial income | 75/76B | €27 | €239 | +€211 | +777.2% |
| Recurring financial income | 75 | €27 | €239 | +€211 | +777.2% |
| Financial charges | 65/66B | €30 | €351 | +€321 | +1054.3% |
| Recurring financial charges | 65 | €30 | €33 | +€3 | +8.3% |
| Non-recurring financial charges | 66B | - | €318 | +€318 | |
| Profit (loss) for the period before taxes | 9903 | -€5,979 | -€3,637 | +€2,342 | +39.2% |
| Income taxes | 67/77 | €78 | -€3,056 | -€3,134 | |
| Profit (loss) for the period | 9904 | -€6,057 | -€581 | +€5,476 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,057 | -€581 | +€5,476 | +90.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.