Orcinus: 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.
Orcinus
Largest movements
- Cash +€110,172
up €110,172 (+334.8%), from €32,908 to €143,080
mainly Net result for the year (+€91,520) and Tax, wage and social debts (+€22,852)
- Profit (loss) carried forward +€91,520
up €91,520 (+322.7%), from €28,362 to €119,881
- Tax, wage and social debts +€22,852
up €22,852 (+205.4%), from €11,126 to €33,978
- Gross operating margin +€85,336
up €85,336 (+235.7%), from €36,210 to €121,546
- Taxes +€18,239
up €18,239 (+250.2%), from €7,290 to €25,530
- Financial charges +€4,044
up €4,044 (+13125.1%), from €31 to €4,075
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 | €46,058 | €158,393 | +€112,335 | +243.9% |
| Fixed assets | 21/28 | - | €1,217 | +€1,217 | |
| Tangible fixed assets | 22/27 | - | €1,217 | +€1,217 | |
| Leasing and similar rights | 25 | - | €1,217 | +€1,217 | |
| Current assets | 29/58 | €46,058 | €157,176 | +€111,118 | +241.3% |
| Amounts receivable within one year | 40/41 | - | €188 | +€188 | |
| Other amounts receivable | 41 | - | €188 | +€188 | |
| Cash at bank and in hand | 54/58 | €32,908 | €143,080 | +€110,172 | +334.8% |
| Deferred charges and accrued income | 490/1 | €13,150 | €13,908 | +€758 | +5.8% |
| Total equity and liabilities | 10/49 | €46,058 | €158,393 | +€112,335 | +243.9% |
| Equity | 10/15 | €31,362 | €122,881 | +€91,520 | +291.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,362 | €119,881 | +€91,520 | +322.7% |
| Amounts payable | 17/49 | €14,697 | €35,511 | +€20,815 | +141.6% |
| Amounts payable within one year | 42/48 | €14,697 | €35,511 | +€20,815 | +141.6% |
| Trade debts | 44 | €1,391 | €142 | -€1,249 | -89.8% |
| Suppliers | 440/4 | €1,391 | €142 | -€1,249 | -89.8% |
| Taxes, remuneration and social security | 45 | €11,126 | €33,978 | +€22,852 | +205.4% |
| Taxes | 450/3 | €11,126 | €33,978 | +€22,852 | +205.4% |
| Other amounts payable | 47/48 | €2,179 | €1,391 | -€788 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €187 | +€187 | |
| Other operating charges | 640/8 | €527 | €236 | -€292 | -55.3% |
| Gross operating margin | 9900 | €36,210 | €121,546 | +€85,336 | +235.7% |
| Operating profit (loss) | 9901 | €35,683 | €121,123 | +€85,440 | +239.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +12500.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +12500.0% |
| Financial charges | 65/66B | €31 | €4,075 | +€4,044 | +13125.1% |
| Recurring financial charges | 65 | €31 | €4,075 | +€4,044 | +13125.1% |
| Profit (loss) for the period before taxes | 9903 | €35,652 | €117,050 | +€81,398 | +228.3% |
| Income taxes | 67/77 | €7,290 | €25,530 | +€18,239 | +250.2% |
| Profit (loss) for the period | 9904 | €28,362 | €91,520 | +€63,158 | +222.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,362 | €91,520 | +€63,158 | +222.7% |
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 11 October 2026 via checked.be.