ORLAMONDE: 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.
ORLAMONDE
Largest movements
- Cash +€1.3m
up €1.3m (+216%), from €586,042 to €1.8m
mainly Net result for the year (+€945,883) and Depreciation (+€120,197)
- Receivables within one year -€109,174
down €109,174 (-17.5%), from €623,797 to €514,623
of which Other amounts receivable: -€98,120
- Tangible fixed assets -€100,197
down €100,197 (-10.4%), from €958,904 to €858,707
of which Other tangible fixed assets: -€64,222
- Reserves +€945,883
up €945,883 (+20.0%), from €4.7m to €5.7m
of which Distributable reserves: +€967,183
- Tax, wage and social debts +€99,144
up €99,144 (+60.7%), from €163,225 to €262,369
of which Taxes: +€93,675
- Other debts +€67,113
up €67,113 (+3,565%), from €1,882 to €68,996
- Purchases and services +€310,103
new in 2025: €310,103
- Staff costs +€40,628
up €40,628 (+31.6%), from €128,439 to €169,066
- Other operating charges +€19,042
up €19,042 (+35.5%), from €53,572 to €72,614
- Taxes -€18,765
down €18,765 (-4.1%), from €462,369 to €443,604
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 | €5,619,351 | €6,679,654 | +€1.1m | +18.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €958,904 | €858,707 | -€100,197 | -10.4% |
| Tangible fixed assets | 22/27 | €958,904 | €858,707 | -€100,197 | -10.4% |
| Land and buildings | 22 | €809,380 | €773,769 | -€35,611 | -4.4% |
| Plant, machinery and equipment | 23 | €681 | €317 | -€364 | -53.5% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €148,843 | €84,621 | -€64,222 | -43.1% |
| Current assets | 29/58 | €4,660,448 | €5,820,947 | +€1.2m | +24.9% |
| Amounts receivable within one year | 40/41 | €623,797 | €514,623 | -€109,174 | -17.5% |
| Trade receivables | 40 | €150,688 | €139,634 | -€11,055 | -7.3% |
| Other amounts receivable | 41 | €473,109 | €374,989 | -€98,120 | -20.7% |
| Current investments | 50/53 | €3,400,000 | €3,400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €586,042 | €1,849,934 | +€1.3m | +216% |
| Deferred charges and accrued income | 490/1 | €50,609 | €56,390 | +€5,781 | +11.4% |
| Total equity and liabilities | 10/49 | €5,619,351 | €6,679,654 | +€1.1m | +18.9% |
| Equity | 10/15 | €5,374,355 | €6,320,238 | +€945,883 | +17.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,724,404 | €5,670,287 | +€945,883 | +20.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €114,244 | €92,945 | -€21,300 | -18.6% |
| Distributable reserves | 133 | €4,603,960 | €5,571,143 | +€967,183 | +21.0% |
| Profit (loss) carried forward | 14 | €587,951 | €587,951 | +€0 | 0.0% |
| Provisions and deferred taxes | 16 | €23,688 | €14,988 | -€8,700 | -36.7% |
| Deferred taxes | 168 | €23,688 | €14,988 | -€8,700 | -36.7% |
| Amounts payable | 17/49 | €221,309 | €344,428 | +€123,119 | +55.6% |
| Amounts payable within one year | 42/48 | €171,609 | €344,428 | +€172,819 | +101% |
| Trade debts | 44 | €6,501 | €13,063 | +€6,562 | +101% |
| Suppliers | 440/4 | €6,501 | €13,063 | +€6,562 | +101% |
| Taxes, remuneration and social security | 45 | €163,225 | €262,369 | +€99,144 | +60.7% |
| Taxes | 450/3 | €150,753 | €244,429 | +€93,675 | +62.1% |
| Remuneration and social security | 454/9 | €12,472 | €17,941 | +€5,469 | +43.8% |
| Other amounts payable | 47/48 | €1,882 | €68,996 | +€67,113 | +3,565% |
| Accrued charges and deferred income | 492/3 | €49,700 | €0 | -€49,700 | -100% |
| Non-recurring operating income | 76A | - | €486 | +€486 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €310,103 | +€310,103 | |
| Remuneration, social security and pensions | 62 | €128,439 | €169,066 | +€40,628 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,014 | €120,197 | -€2,817 | -2.3% |
| Other operating charges | 640/8 | €53,572 | €72,614 | +€19,042 | +35.5% |
| Non-recurring operating charges | 66A | €168 | €67 | -€101 | -60.3% |
| Gross operating margin | 9900 | €1,656,396 | €1,672,186 | +€15,790 | +1.0% |
| Operating profit (loss) | 9901 | €1,351,204 | €1,310,242 | -€40,961 | -3.0% |
| Financial income | 75/76B | €103,572 | €88,715 | -€14,858 | -14.3% |
| Recurring financial income | 75 | €103,572 | €88,715 | -€14,858 | -14.3% |
| Financial charges | 65/66B | €17,569 | €18,170 | +€601 | +3.4% |
| Recurring financial charges | 65 | €17,569 | €18,170 | +€601 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €1,437,207 | €1,380,787 | -€56,420 | -3.9% |
| Transfer from deferred taxes | 780 | €9,489 | €8,700 | -€789 | -8.3% |
| Income taxes | 67/77 | €462,369 | €443,604 | -€18,765 | -4.1% |
| Profit (loss) for the period | 9904 | €984,327 | €945,883 | -€38,444 | -3.9% |
| Transfer from tax-exempt reserves | 789 | €23,232 | €21,300 | -€1,932 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,007,559 | €967,183 | -€40,376 | -4.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.