ORHAN: 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.
ORHAN
Largest movements
- Tangible fixed assets -€13,993
down €13,993 (-4.5%), from €312,303 to €298,310
- Profit (loss) carried forward -€17,154
down €17,154 (-8.2%), from -€209,066 to -€226,220
- Other debts +€3,418
up €3,418 (+95.6%), from €3,577 to €6,996
- Purchases and services +€5,276
up €5,276 (+219.5%), from €2,404 to €7,680
- Turnover +€3,000
up €3,000 (+21.4%), from €14,000 to €17,000
- Gross operating margin -€1,244
down €1,244 (-10.7%), from €11,596 to €10,353
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 | €315,263 | €301,147 | -€14,116 | -4.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €312,303 | €298,310 | -€13,993 | -4.5% |
| Tangible fixed assets | 22/27 | €312,303 | €298,310 | -€13,993 | -4.5% |
| Land and buildings | 22 | €312,303 | €298,310 | -€13,993 | -4.5% |
| Current assets | 29/58 | €2,960 | €2,837 | -€124 | -4.2% |
| Cash at bank and in hand | 54/58 | €1,104 | €2,837 | +€1,733 | +156.9% |
| Deferred charges and accrued income | 490/1 | €1,856 | - | -€1,856 | |
| Total equity and liabilities | 10/49 | €315,263 | €301,147 | -€14,116 | -4.5% |
| Equity | 10/15 | -€202,866 | -€220,020 | -€17,154 | -8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€209,066 | -€226,220 | -€17,154 | -8.2% |
| Amounts payable | 17/49 | €518,129 | €521,167 | +€3,038 | +0.6% |
| Amounts payable after more than one year | 17 | €510,000 | €510,000 | = | 0.0% |
| Financial debts | 170/4 | €510,000 | €510,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,129 | €9,767 | +€1,638 | +20.1% |
| Trade debts | 44 | €4,552 | €2,771 | -€1,781 | -39.1% |
| Suppliers | 440/4 | €4,552 | €2,771 | -€1,781 | -39.1% |
| Other amounts payable | 47/48 | €3,577 | €6,996 | +€3,418 | +95.6% |
| Accrued charges and deferred income | 492/3 | - | €1,400 | +€1,400 | |
| Turnover | 70 | €14,000 | €17,000 | +€3,000 | +21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,404 | €7,680 | +€5,276 | +219.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,993 | €13,993 | = | 0.0% |
| Other operating charges | 640/8 | €2,696 | €2,791 | +€96 | +3.5% |
| Gross operating margin | 9900 | €11,596 | €10,353 | -€1,244 | -10.7% |
| Operating profit (loss) | 9901 | -€5,092 | -€6,431 | -€1,339 | -26.3% |
| Financial charges | 65/66B | €10,708 | €10,723 | +€15 | +0.1% |
| Recurring financial charges | 65 | €10,708 | €10,723 | +€15 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,800 | -€17,154 | -€1,354 | -8.6% |
| Profit (loss) for the period | 9904 | -€15,800 | -€17,154 | -€1,354 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,800 | -€17,154 | -€1,354 | -8.6% |
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 29 September 2026 via checked.be.