ORGA CONSULTING: 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.
ORGA CONSULTING
Largest movements
- Cash -€33,918
down €33,918 (-45.2%), from €75,020 to €41,103
mainly Contributions, distributions and other (-€120,000) and Trade debts (-€5,782)
- Receivables within one year -€8,829
down €8,829 (-30.4%), from €29,063 to €20,234
of which Trade receivables: -€11,149
- Tangible fixed assets -€5,148
down €5,148 (-20.9%), from €24,687 to €19,539
of which Furniture and vehicles: -€3,787
- Reserves -€82,047
down €82,047 (-100.0%), from €82,050 to €3
- Other debts +€40,745
up €40,745 (+6,878%), from €592 to €41,338
- Trade debts -€5,782
down €5,782 (-53.3%), from €10,848 to €5,066
- Debts after one year -€3,969
down €3,969 (-85.4%), from €4,648 to €679
- Tax, wage and social debts +€3,072
up €3,072 (+12.9%), from €23,874 to €26,946
- Gross operating margin -€38,980
down €38,980 (-40.9%), from €95,324 to €56,344
- Taxes -€7,294
down €7,294 (-38.5%), from €18,927 to €11,633
- Other operating charges -€4,432
down €4,432 (-77.4%), from €5,727 to €1,295
- Financial charges -€1,010
down €1,010 (-70.0%), from €1,442 to €432
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
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 | €130,813 | €83,009 | -€47,804 | -36.5% |
| Fixed assets | 21/28 | €24,736 | €19,588 | -€5,148 | -20.8% |
| Tangible fixed assets | 22/27 | €24,687 | €19,539 | -€5,148 | -20.9% |
| Plant, machinery and equipment | 23 | €12,767 | €11,406 | -€1,362 | -10.7% |
| Furniture and vehicles | 24 | €11,920 | €8,133 | -€3,787 | -31.8% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €106,076 | €63,421 | -€42,656 | -40.2% |
| Amounts receivable within one year | 40/41 | €29,063 | €20,234 | -€8,829 | -30.4% |
| Trade receivables | 40 | €28,016 | €16,867 | -€11,149 | -39.8% |
| Other amounts receivable | 41 | €1,047 | €3,367 | +€2,320 | +222% |
| Cash at bank and in hand | 54/58 | €75,020 | €41,103 | -€33,918 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,993 | €2,084 | +€90 | +4.5% |
| Total equity and liabilities | 10/49 | €130,813 | €83,009 | -€47,804 | -36.5% |
| Equity | 10/15 | €87,050 | €5,003 | -€82,047 | -94.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,050 | €3 | -€82,047 | -100.0% |
| Distributable reserves | 133 | €82,050 | €3 | -€82,047 | -100.0% |
| Amounts payable | 17/49 | €43,763 | €78,005 | +€34,243 | +78.2% |
| Amounts payable after more than one year | 17 | €4,648 | €679 | -€3,969 | -85.4% |
| Financial debts | 170/4 | €4,648 | €679 | -€3,969 | -85.4% |
| Amounts payable within one year | 42/48 | €39,115 | €77,319 | +€38,204 | +97.7% |
| Current portion of amounts payable after more than one year | 42 | €3,800 | €3,969 | +€169 | +4.4% |
| Trade debts | 44 | €10,848 | €5,066 | -€5,782 | -53.3% |
| Suppliers | 440/4 | €10,848 | €5,066 | -€5,782 | -53.3% |
| Taxes, remuneration and social security | 45 | €23,874 | €26,946 | +€3,072 | +12.9% |
| Taxes | 450/3 | €23,874 | €26,946 | +€3,072 | +12.9% |
| Other amounts payable | 47/48 | €592 | €41,338 | +€40,745 | +6,878% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Remuneration, social security and pensions | 62 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,637 | €5,148 | +€511 | +11.0% |
| Other operating charges | 640/8 | €5,727 | €1,295 | -€4,432 | -77.4% |
| Gross operating margin | 9900 | €95,324 | €56,344 | -€38,980 | -40.9% |
| Operating profit (loss) | 9901 | €84,947 | €49,901 | -€35,046 | -41.3% |
| Financial income | 75/76B | €152 | €117 | -€35 | -23.1% |
| Recurring financial income | 75 | €152 | €117 | -€35 | -23.1% |
| Financial charges | 65/66B | €1,442 | €432 | -€1,010 | -70.0% |
| Recurring financial charges | 65 | €1,442 | €432 | -€1,010 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €83,658 | €49,586 | -€34,072 | -40.7% |
| Income taxes | 67/77 | €18,927 | €11,633 | -€7,294 | -38.5% |
| Profit (loss) for the period | 9904 | €64,731 | €37,953 | -€26,778 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,731 | €37,953 | -€26,778 | -41.4% |
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 15 October 2026 via checked.be.