ORKA RELIGHTING: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
ORKA RELIGHTING
Largest movements
- Tangible fixed assets -€146,450
down €146,450 (-47.2%), from €310,498 to €164,048
- Cash -€114,543
down €114,543 (-66.5%), from €172,345 to €57,802
mainly Contributions, distributions and other (-€150,000) and Debts after one year (-€145,010)
- Receivables within one year -€7,213
down €7,213 (-5.8%), from €123,891 to €116,677
- Debts after one year -€145,010
down €145,010 (-100%), from €145,010 to €0
- Profit (loss) carried forward -€81,431
down €81,431 (-56.3%), from €144,560 to €63,130
- Current portion of long-term debt -€39,937
down €39,937 (-85.1%), from €46,948 to €7,010
- Other debts +€26,440
up €26,440 (+17.1%), from €154,560 to €181,000
- Trade debts -€19,417
down €19,417 (-93.8%), from €20,693 to €1,276
- Gross operating margin +€19,565
up €19,565 (+8.7%), from €225,497 to €245,062
- Taxes +€9,770
up €9,770 (+65.0%), from €15,031 to €24,801
- Depreciation -€4,869
down €4,869 (-3.2%), from €151,319 to €146,450
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €606,733 | €341,677 | -€265,056 | -43.7% |
| Fixed assets | 21/28 | €310,498 | €164,048 | -€146,450 | -47.2% |
| Tangible fixed assets | 22/27 | €310,498 | €164,048 | -€146,450 | -47.2% |
| Plant, machinery and equipment | 23 | €310,498 | €164,048 | -€146,450 | -47.2% |
| Current assets | 29/58 | €296,236 | €177,629 | -€118,606 | -40.0% |
| Amounts receivable within one year | 40/41 | €123,891 | €116,677 | -€7,213 | -5.8% |
| Trade receivables | 40 | €123,891 | €116,677 | -€7,213 | -5.8% |
| Cash at bank and in hand | 54/58 | €172,345 | €57,802 | -€114,543 | -66.5% |
| Deferred charges and accrued income | 490/1 | - | €3,150 | +€3,150 | |
| Total equity and liabilities | 10/49 | €606,733 | €341,677 | -€265,056 | -43.7% |
| Equity | 10/15 | €223,572 | €142,141 | -€81,431 | -36.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €4,012 | €4,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,012 | €4,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,560 | €63,130 | -€81,431 | -56.3% |
| Amounts payable | 17/49 | €383,161 | €199,536 | -€183,625 | -47.9% |
| Amounts payable after more than one year | 17 | €145,010 | €0 | -€145,010 | -100% |
| Financial debts | 170/4 | €145,010 | €0 | -€145,010 | -100% |
| Amounts payable within one year | 42/48 | €237,183 | €199,536 | -€37,647 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €46,948 | €7,010 | -€39,937 | -85.1% |
| Trade debts | 44 | €20,693 | €1,276 | -€19,417 | -93.8% |
| Suppliers | 440/4 | €20,693 | €1,276 | -€19,417 | -93.8% |
| Taxes, remuneration and social security | 45 | €14,983 | €10,250 | -€4,733 | -31.6% |
| Taxes | 450/3 | €14,983 | €10,250 | -€4,733 | -31.6% |
| Other amounts payable | 47/48 | €154,560 | €181,000 | +€26,440 | +17.1% |
| Accrued charges and deferred income | 492/3 | €968 | €0 | -€968 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,319 | €146,450 | -€4,869 | -3.2% |
| Other operating charges | 640/8 | €1,550 | €144 | -€1,406 | -90.7% |
| Gross operating margin | 9900 | €225,497 | €245,062 | +€19,565 | +8.7% |
| Operating profit (loss) | 9901 | €72,628 | €98,468 | +€25,840 | +35.6% |
| Financial income | 75/76B | €105 | €202 | +€97 | +92.8% |
| Recurring financial income | 75 | €105 | €202 | +€97 | +92.8% |
| Financial charges | 65/66B | €7,045 | €5,300 | -€1,745 | -24.8% |
| Recurring financial charges | 65 | €7,045 | €5,300 | -€1,745 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €65,688 | €93,370 | +€27,682 | +42.1% |
| Income taxes | 67/77 | €15,031 | €24,801 | +€9,770 | +65.0% |
| Profit (loss) for the period | 9904 | €50,657 | €68,569 | +€17,913 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,657 | €68,569 | +€17,913 | +35.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.