OrkaCon: 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.
OrkaCon
Largest movements
- Receivables within one year +€25,455
up €25,455 (+40.3%), from €63,114 to €88,568
of which Other amounts receivable: +€25,164
- Cash -€2,317
down €2,317 (-52.9%), from €4,378 to €2,062
mainly Receivables within one year (-€25,455) and Tax, wage and social debts (-€2,904)
- Deferred charges and accrued income +€2,217
up €2,217 (+461.2%), from €481 to €2,698
- Reserves +€25,059
up €25,059 (+67.4%), from €37,206 to €62,265
- Trade debts +€4,049
up €4,049 (+489.2%), from €828 to €4,877
- Tax, wage and social debts -€2,904
down €2,904 (-10.6%), from €27,306 to €24,402
- Profit (loss) carried forward -€1,464
no longer reported in 2025 (was €1,464)
- Gross operating margin +€5,724
up €5,724 (+19.8%), from €28,920 to €34,643
- Taxes +€4,001
up €4,001 (+46.7%), from €8,570 to €12,572
- Financial income +€1,934
up €1,934 (+62.7%), from €3,085 to €5,019
- Depreciation +€423
up €423 (+21.6%), from €1,963 to €2,386
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 | €71,938 | €97,215 | +€25,276 | +35.1% |
| Fixed assets | 21/28 | €3,966 | €3,886 | -€79 | -2.0% |
| Tangible fixed assets | 22/27 | €3,966 | €3,886 | -€79 | -2.0% |
| Plant, machinery and equipment | 23 | €3,103 | €3,442 | +€340 | +11.0% |
| Furniture and vehicles | 24 | €863 | €444 | -€419 | -48.5% |
| Current assets | 29/58 | €67,973 | €93,328 | +€25,356 | +37.3% |
| Amounts receivable within one year | 40/41 | €63,114 | €88,568 | +€25,455 | +40.3% |
| Trade receivables | 40 | - | €290 | +€290 | |
| Other amounts receivable | 41 | €63,114 | €88,278 | +€25,164 | +39.9% |
| Cash at bank and in hand | 54/58 | €4,378 | €2,062 | -€2,317 | -52.9% |
| Deferred charges and accrued income | 490/1 | €481 | €2,698 | +€2,217 | +461.2% |
| Total equity and liabilities | 10/49 | €71,938 | €97,215 | +€25,276 | +35.1% |
| Equity | 10/15 | €43,670 | €67,265 | +€23,596 | +54.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,206 | €62,265 | +€25,059 | +67.4% |
| Distributable reserves | 133 | €37,206 | €62,265 | +€25,059 | +67.4% |
| Profit (loss) carried forward | 14 | €1,464 | - | -€1,464 | |
| Amounts payable | 17/49 | €28,269 | €29,950 | +€1,681 | +5.9% |
| Amounts payable within one year | 42/48 | €28,134 | €29,279 | +€1,145 | +4.1% |
| Trade debts | 44 | €828 | €4,877 | +€4,049 | +489.2% |
| Suppliers | 440/4 | €828 | €4,877 | +€4,049 | +489.2% |
| Taxes, remuneration and social security | 45 | €27,306 | €24,402 | -€2,904 | -10.6% |
| Taxes | 450/3 | €27,306 | €24,402 | -€2,904 | -10.6% |
| Accrued charges and deferred income | 492/3 | €135 | €671 | +€536 | +397.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,963 | €2,386 | +€423 | +21.6% |
| Other operating charges | 640/8 | €118 | €125 | +€7 | +6.0% |
| Gross operating margin | 9900 | €28,920 | €34,643 | +€5,724 | +19.8% |
| Operating profit (loss) | 9901 | €26,839 | €32,132 | +€5,293 | +19.7% |
| Financial income | 75/76B | €3,085 | €5,019 | +€1,934 | +62.7% |
| Recurring financial income | 75 | €3,085 | €5,019 | +€1,934 | +62.7% |
| Financial charges | 65/66B | €1,299 | €990 | -€308 | -23.7% |
| Recurring financial charges | 65 | €1,299 | €990 | -€308 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €28,625 | €36,161 | +€7,536 | +26.3% |
| Income taxes | 67/77 | €8,570 | €12,572 | +€4,001 | +46.7% |
| Profit (loss) for the period | 9904 | €20,055 | €23,589 | +€3,535 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,055 | €23,589 | +€3,535 | +17.6% |
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 30 September 2026 via checked.be.