ORKAM: 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.
What changed
ORKAM
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€45,591
2024 · €21,805-€67,396
Equity
€174,915
2024 · €220,506-€45,591
Cash
€78,087
2024 · €237,929-€159,842
Balance sheet total
€775,026
2024 · €1.1m-€296,386
Largest movements
Assets
- Tangible fixed assets -€173,611
down €173,611 (-26.9%), from €645,125 to €471,514
of which Plant, machinery and equipment: -€149,659
- Cash -€159,842
down €159,842 (-67.2%), from €237,929 to €78,087
mainly Debts after one year (-€143,124) and Trade debts (-€107,957)
- Receivables within one year +€31,593
up €31,593 (+21.9%), from €144,305 to €175,898
of which Other amounts receivable: +€31,669
Equity and liabilities
- Debts after one year -€143,124
down €143,124 (-39.7%), from €360,917 to €217,794
- Trade debts -€107,957
down €107,957 (-45.7%), from €235,986 to €128,029
- Profit (loss) carried forward -€45,591
down €45,591 (-40.4%), from -€112,827 to -€158,418
Income statement
- Staff costs +€243,332
up €243,332 (+50.9%), from €477,736 to €721,068
- Services and other goods -€237,841
down €237,841 (-23.2%), from €1.0m to €786,959
- Turnover +€182,721
up €182,721 (+9.4%), from €2.0m to €2.1m
- Other operating income -€174,376
down €174,376 (-55.7%), from €312,887 to €138,512
- Goods and materials +€71,089
up €71,089 (+13.2%), from €538,508 to €609,597
of which Purchases: +€81,899
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.
Result 2024
€21,805
Turnover
+€182,721
Other operating income
-€174,376
Goods and materials
-€71,089
Services and other goods
+€237,841
Staff costs
-€243,332
Depreciation
-€1,689
Other operating charges
-€1,837
Other operating items
+€1,935
Financial income
+€700
Financial charges
+€1,936
Taxes
-€207
Result 2025
-€45,591
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.
From operations
-€6,421
Investment
-€12,068
Financing
-€141,353
Cash 2024
€237,929
From operations (derived)
-€6,421
Net result for the year
-€45,591
Depreciation
+€186,412
Stocks and contracts
-€3,276
Receivables within one year
-€31,593
Deferred charges and accrued income
-€2,931
Trade debts
-€107,957
Tax, wage and social debts
+€8,096
Other debts
-€4,579
Accrued charges and deferred income
-€5,003
Investment (derived)
-€12,068
Investment in fixed assets (net)
-€12,068
Financing
-€141,353
Debts after one year
-€143,124
Current portion of long-term debt
+€1,771
Cash 2025
€78,087
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,071,413 | €775,026 | -€296,386 | -27.7% |
| Fixed assets | 21/28 | €646,766 | €472,422 | -€174,344 | -27.0% |
| Intangible fixed assets | 21 | €1,443 | €710 | -€733 | -50.8% |
| Tangible fixed assets | 22/27 | €645,125 | €471,514 | -€173,611 | -26.9% |
| Land and buildings | 22 | €50,861 | €36,250 | -€14,610 | -28.7% |
| Plant, machinery and equipment | 23 | €559,282 | €409,622 | -€149,659 | -26.8% |
| Furniture and vehicles | 24 | €34,982 | €25,641 | -€9,341 | -26.7% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Other financial fixed assets | 284/8 | €198 | €198 | = | 0.0% |
| Shares | 284 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €424,646 | €302,604 | -€122,042 | -28.7% |
| Stocks and contracts in progress | 3 | €14,204 | €17,480 | +€3,276 | +23.1% |
| Stocks | 30/36 | €14,204 | €17,480 | +€3,276 | +23.1% |
| Goods purchased for resale | 34 | €14,204 | €17,480 | +€3,276 | +23.1% |
| Amounts receivable within one year | 40/41 | €144,305 | €175,898 | +€31,593 | +21.9% |
| Trade receivables | 40 | €32,883 | €32,807 | -€76 | -0.2% |
| Other amounts receivable | 41 | €111,422 | €143,091 | +€31,669 | +28.4% |
| Cash at bank and in hand | 54/58 | €237,929 | €78,087 | -€159,842 | -67.2% |
| Deferred charges and accrued income | 490/1 | €28,208 | €31,139 | +€2,931 | +10.4% |
| Total equity and liabilities | 10/49 | €1,071,413 | €775,026 | -€296,386 | -27.7% |
| Equity | 10/15 | €220,506 | €174,915 | -€45,591 | -20.7% |
| Contributions | 10/11 | €333,333 | €333,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,827 | -€158,418 | -€45,591 | -40.4% |
| Amounts payable | 17/49 | €850,907 | €600,111 | -€250,796 | -29.5% |
| Amounts payable after more than one year | 17 | €360,917 | €217,794 | -€143,124 | -39.7% |
| Financial debts | 170/4 | €360,917 | €217,794 | -€143,124 | -39.7% |
| Credit institutions | 173 | €360,917 | €217,794 | -€143,124 | -39.7% |
| Amounts payable within one year | 42/48 | €477,325 | €374,656 | -€102,669 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €153,205 | €154,977 | +€1,771 | +1.2% |
| Trade debts | 44 | €235,986 | €128,029 | -€107,957 | -45.7% |
| Suppliers | 440/4 | €235,986 | €128,029 | -€107,957 | -45.7% |
| Taxes, remuneration and social security | 45 | €61,688 | €69,784 | +€8,096 | +13.1% |
| Taxes | 450/3 | €1,150 | €6,801 | +€5,651 | +491.4% |
| Remuneration and social security | 454/9 | €60,538 | €62,983 | +€2,445 | +4.0% |
| Other amounts payable | 47/48 | €26,445 | €21,866 | -€4,579 | -17.3% |
| Accrued charges and deferred income | 492/3 | €12,665 | €7,662 | -€5,003 | -39.5% |
| Operating income | 70/76A | €2,263,755 | €2,274,035 | +€10,280 | +0.5% |
| Turnover | 70 | €1,950,868 | €2,133,589 | +€182,721 | +9.4% |
| Other operating income | 74 | €312,887 | €138,512 | -€174,376 | -55.7% |
| Non-recurring operating income | 76A | €0 | €1,935 | +€1,935 | |
| Operating charges | 60/66A | €2,233,868 | €2,313,974 | +€80,105 | +3.6% |
| Goods for resale, raw materials and consumables | 60 | €538,508 | €609,597 | +€71,089 | +13.2% |
| Purchases | 600/8 | €530,974 | €612,873 | +€81,899 | +15.4% |
| Change in stocks: decrease (increase) | 609 | €7,534 | -€3,276 | -€10,810 | |
| Services and other goods | 61 | €1,024,800 | €786,959 | -€237,841 | -23.2% |
| Remuneration, social security and pensions | 62 | €477,736 | €721,068 | +€243,332 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,724 | €186,412 | +€1,689 | +0.9% |
| Other operating charges | 640/8 | €8,100 | €9,937 | +€1,837 | +22.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €29,887 | -€39,938 | -€69,825 | |
| Financial income | 75/76B | €293 | €993 | +€700 | +239.0% |
| Recurring financial income | 75 | €293 | €993 | +€700 | +239.0% |
| Other financial income | 752/9 | €293 | €993 | +€700 | +239.0% |
| Financial charges | 65/66B | €8,039 | €6,103 | -€1,936 | -24.1% |
| Recurring financial charges | 65 | €8,039 | €6,103 | -€1,936 | -24.1% |
| Debt charges | 650 | €6,746 | €5,107 | -€1,639 | -24.3% |
| Other financial charges | 652/9 | €1,293 | €997 | -€297 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €22,141 | -€45,049 | -€67,189 | |
| Income taxes | 67/77 | €335 | €542 | +€207 | +61.6% |
| Taxes | 670/3 | €335 | €550 | +€215 | +64.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €8 | +€8 | |
| Profit (loss) for the period | 9904 | €21,805 | -€45,591 | -€67,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,805 | -€45,591 | -€67,396 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.