ORHAN VERANDA: 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.
ORHAN VERANDA
Largest movements
- Tangible fixed assets +€14,082
up €14,082 (+102%), from €13,768 to €27,850
of which Furniture and vehicles: +€14,448
- Deferred charges and accrued income +€10,893
new in 2025: €10,893
- Cash +€7,458
up €7,458 (+30.1%), from €24,746 to €32,204
mainly Tax, wage and social debts (+€28,068) and Depreciation (+€14,373)
- Intangible fixed assets -€7,143
down €7,143 (-18.2%), from €39,291 to €32,148
- Stocks and contracts -€3,750
down €3,750 (-10.2%), from €36,800 to €33,050
- Tax, wage and social debts +€28,068
up €28,068 (+55.9%), from €50,198 to €78,266
of which Taxes: +€17,118
- Trade debts -€15,695
down €15,695 (-56.9%), from €27,592 to €11,897
- Reserves +€7,894
up €7,894 (+132%), from €5,959 to €13,852
of which Distributable reserves: +€7,894
- Purchases and services +€125,294
up €125,294 (+29.5%), from €425,267 to €550,561
- Turnover +€120,298
up €120,298 (+26.6%), from €452,934 to €573,233
- Staff costs -€9,551
down €9,551 (-96.9%), from €9,853 to €302
- Gross operating margin -€7,265
down €7,265 (-21.3%), from €34,176 to €26,911
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 | €162,364 | €182,631 | +€20,267 | +12.5% |
| Fixed assets | 21/28 | €62,669 | €70,608 | +€7,939 | +12.7% |
| Intangible fixed assets | 21 | €39,291 | €32,148 | -€7,143 | -18.2% |
| Tangible fixed assets | 22/27 | €13,768 | €27,850 | +€14,082 | +102% |
| Plant, machinery and equipment | 23 | €2,022 | €1,656 | -€366 | -18.1% |
| Furniture and vehicles | 24 | €11,745 | €26,194 | +€14,448 | +123% |
| Financial fixed assets | 28 | €9,610 | €10,610 | +€1,000 | +10.4% |
| Current assets | 29/58 | €99,695 | €112,023 | +€12,328 | +12.4% |
| Stocks and contracts in progress | 3 | €36,800 | €33,050 | -€3,750 | -10.2% |
| Stocks | 30/36 | €36,800 | €33,050 | -€3,750 | -10.2% |
| Amounts receivable within one year | 40/41 | €38,149 | €35,876 | -€2,273 | -6.0% |
| Trade receivables | 40 | €37,624 | €14,845 | -€22,779 | -60.5% |
| Other amounts receivable | 41 | €525 | €21,031 | +€20,506 | +3,906% |
| Cash at bank and in hand | 54/58 | €24,746 | €32,204 | +€7,458 | +30.1% |
| Deferred charges and accrued income | 490/1 | - | €10,893 | +€10,893 | |
| Total equity and liabilities | 10/49 | €162,364 | €182,631 | +€20,267 | +12.5% |
| Equity | 10/15 | €34,574 | €42,468 | +€7,894 | +22.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,959 | €13,852 | +€7,894 | +132% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €3,959 | €11,852 | +€7,894 | +199% |
| Profit (loss) carried forward | 14 | €8,615 | €8,615 | = | 0.0% |
| Amounts payable | 17/49 | €127,790 | €140,163 | +€12,373 | +9.7% |
| Amounts payable within one year | 42/48 | €127,790 | €140,163 | +€12,373 | +9.7% |
| Trade debts | 44 | €27,592 | €11,897 | -€15,695 | -56.9% |
| Suppliers | 440/4 | €27,592 | €11,897 | -€15,695 | -56.9% |
| Taxes, remuneration and social security | 45 | €50,198 | €78,266 | +€28,068 | +55.9% |
| Taxes | 450/3 | €23,562 | €40,680 | +€17,118 | +72.7% |
| Remuneration and social security | 454/9 | €26,636 | €37,586 | +€10,949 | +41.1% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Turnover | 70 | €452,934 | €573,233 | +€120,298 | +26.6% |
| Non-recurring operating income | 76A | €6,509 | €4,240 | -€2,269 | -34.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €425,267 | €550,561 | +€125,294 | +29.5% |
| Remuneration, social security and pensions | 62 | €9,853 | €302 | -€9,551 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,928 | €14,373 | +€1,445 | +11.2% |
| Other operating charges | 640/8 | €2,662 | €1,397 | -€1,265 | -47.5% |
| Gross operating margin | 9900 | €34,176 | €26,911 | -€7,265 | -21.3% |
| Operating profit (loss) | 9901 | €8,733 | €10,839 | +€2,106 | +24.1% |
| Financial income | 75/76B | €214 | - | -€214 | |
| Recurring financial income | 75 | €214 | - | -€214 | |
| Financial charges | 65/66B | €331 | €335 | +€4 | +1.2% |
| Recurring financial charges | 65 | €331 | €335 | +€4 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €8,615 | €10,504 | +€1,889 | +21.9% |
| Income taxes | 67/77 | - | €2,610 | +€2,610 | |
| Profit (loss) for the period | 9904 | €8,615 | €7,894 | -€721 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,615 | €7,894 | -€721 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.