ORCIBO: 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.
ORCIBO
Largest movements
- Current investments -€15,764
down €15,764 (-15.5%), from €101,747 to €85,983
- Receivables within one year -€3,685
down €3,685 (-53.0%), from €6,958 to €3,273
of which Trade receivables: -€5,939
- Tangible fixed assets -€1,125
down €1,125 (-31.6%), from €3,555 to €2,430
- Other debts -€11,911
down €11,911 (-38.8%), from €30,715 to €18,804
- Tax, wage and social debts -€8,440
down €8,440 (-33.4%), from €25,303 to €16,863
- Gross operating margin -€61,139
down €61,139 (-96.7%), from €63,237 to €2,098
- Taxes -€13,511
down €13,511 (-94.6%), from €14,282 to €771
- Other operating charges -€2,524
down €2,524 (-78.0%), from €3,235 to €711
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,260 | €91,686 | -€20,574 | -18.3% |
| Fixed assets | 21/28 | €3,555 | €2,430 | -€1,125 | -31.6% |
| Tangible fixed assets | 22/27 | €3,555 | €2,430 | -€1,125 | -31.6% |
| Furniture and vehicles | 24 | €3,555 | €2,430 | -€1,125 | -31.6% |
| Current assets | 29/58 | €108,705 | €89,256 | -€19,449 | -17.9% |
| Amounts receivable within one year | 40/41 | €6,958 | €3,273 | -€3,685 | -53.0% |
| Trade receivables | 40 | €5,939 | €0 | -€5,939 | -100% |
| Other amounts receivable | 41 | €1,019 | €3,273 | +€2,254 | +221% |
| Current investments | 50/53 | €101,747 | €85,983 | -€15,764 | -15.5% |
| Total equity and liabilities | 10/49 | €112,260 | €91,686 | -€20,574 | -18.3% |
| Equity | 10/15 | €56,139 | €55,491 | -€648 | -1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,000 | €53,000 | = | 0.0% |
| Distributable reserves | 133 | €53,000 | €53,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,139 | €491 | -€648 | -56.9% |
| Amounts payable | 17/49 | €56,121 | €36,195 | -€19,926 | -35.5% |
| Amounts payable within one year | 42/48 | €56,121 | €36,195 | -€19,926 | -35.5% |
| Trade debts | 44 | €103 | €529 | +€426 | +413% |
| Suppliers | 440/4 | €103 | €529 | +€426 | +413% |
| Taxes, remuneration and social security | 45 | €25,303 | €16,863 | -€8,440 | -33.4% |
| Taxes | 450/3 | €25,303 | €16,863 | -€8,440 | -33.4% |
| Other amounts payable | 47/48 | €30,715 | €18,804 | -€11,911 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €1,125 | +€529 | +88.9% |
| Other operating charges | 640/8 | €3,235 | €711 | -€2,524 | -78.0% |
| Non-recurring operating charges | 66A | €10,938 | - | -€10,938 | |
| Gross operating margin | 9900 | €63,237 | €2,098 | -€61,139 | -96.7% |
| Operating profit (loss) | 9901 | €48,468 | €262 | -€48,207 | -99.5% |
| Financial charges | 65/66B | €141 | €139 | -€2 | -1.4% |
| Recurring financial charges | 65 | €141 | €139 | -€2 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €48,328 | €123 | -€48,205 | -99.7% |
| Income taxes | 67/77 | €14,282 | €771 | -€13,511 | -94.6% |
| Profit (loss) for the period | 9904 | €34,046 | -€648 | -€34,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,046 | -€648 | -€34,694 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.