ORKA: 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.
ORKA
Largest movements
- Cash -€58,872
down €58,872 (-74.6%), from €78,944 to €20,072
mainly Current investments (-€51,192) and Net result for the year (-€4,881)
- Current investments +€51,192
up €51,192 (+20.6%), from €248,808 to €300,000
- Profit (loss) carried forward -€4,881
down €4,881, from €3,685 to -€1,196
- Tax, wage and social debts -€3,695
down €3,695 (-100.0%), from €3,695 to €0
- Gross operating margin -€59,733
down €59,733, from €55,138 to -€4,595
- Taxes -€19,445
down €19,445 (-100.0%), from €19,445 to €0
- Financial income -€5,386
down €5,386 (-58.8%), from €9,166 to €3,780
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 | €335,833 | €328,107 | -€7,726 | -2.3% |
| Fixed assets | 21/28 | €5,174 | €2,087 | -€3,088 | -59.7% |
| Tangible fixed assets | 22/27 | €5,150 | €2,062 | -€3,088 | -60.0% |
| Plant, machinery and equipment | 23 | €4,650 | €1,895 | -€2,755 | -59.2% |
| Furniture and vehicles | 24 | €499 | €167 | -€332 | -66.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €330,659 | €326,020 | -€4,639 | -1.4% |
| Amounts receivable within one year | 40/41 | €2,907 | €5,948 | +€3,041 | +104.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,907 | €5,948 | +€3,041 | +104.6% |
| Current investments | 50/53 | €248,808 | €300,000 | +€51,192 | +20.6% |
| Cash at bank and in hand | 54/58 | €78,944 | €20,072 | -€58,872 | -74.6% |
| Total equity and liabilities | 10/49 | €335,833 | €328,107 | -€7,726 | -2.3% |
| Equity | 10/15 | €320,727 | €315,846 | -€4,881 | -1.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €255,069 | €255,069 | = | 0.0% |
| Non-distributable reserves | 130/1 | €340 | €340 | = | 0.0% |
| Legal reserve | 130 | €340 | €340 | = | 0.0% |
| Distributable reserves | 133 | €254,728 | €254,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,685 | -€1,196 | -€4,881 | |
| Amounts payable | 17/49 | €15,106 | €12,261 | -€2,845 | -18.8% |
| Amounts payable within one year | 42/48 | €15,106 | €12,261 | -€2,845 | -18.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,695 | €0 | -€3,695 | -100.0% |
| Taxes | 450/3 | €3,695 | €0 | -€3,695 | -100.0% |
| Other amounts payable | 47/48 | €11,411 | €12,261 | +€850 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €3,088 | -€154 | -4.7% |
| Other operating charges | 640/8 | €619 | €940 | +€321 | +51.8% |
| Gross operating margin | 9900 | €55,138 | -€4,595 | -€59,733 | |
| Operating profit (loss) | 9901 | €51,278 | -€8,623 | -€59,900 | |
| Financial income | 75/76B | €9,166 | €3,780 | -€5,386 | -58.8% |
| Recurring financial income | 75 | €9,166 | €3,780 | -€5,386 | -58.8% |
| Financial charges | 65/66B | €40 | €38 | -€1 | -2.7% |
| Recurring financial charges | 65 | €40 | €38 | -€1 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €60,404 | -€4,881 | -€65,286 | |
| Income taxes | 67/77 | €19,445 | €0 | -€19,445 | -100.0% |
| Profit (loss) for the period | 9904 | €40,960 | -€4,881 | -€45,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,960 | -€4,881 | -€45,841 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.