ORLÉONA: 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.
ORLÉONA
Largest movements
- Tangible fixed assets -€21,743
no longer reported in 2024 (was €21,743)
of which Furniture and vehicles: -€12,240
- Stocks and contracts -€16,928
no longer reported in 2024 (was €16,928)
- Cash -€7,717
down €7,717 (-91.8%), from €8,406 to €689
mainly Other debts (-€23,662) and Debts after one year (-€17,230)
- Other debts -€23,662
down €23,662 (-33.1%), from €71,398 to €47,736
- Debts after one year -€17,230
no longer reported in 2024 (was €17,230)
- Profit (loss) carried forward +€12,610
up €12,610 (+19.8%), from -€63,818 to -€51,208
- Tax, wage and social debts -€7,603
no longer reported in 2024 (was €7,603)
of which Taxes: -€6,180
- Trade debts -€6,764
no longer reported in 2024 (was €6,764)
- Gross operating margin +€20,936
up €20,936 (+262.1%), from €7,989 to €28,925
- Staff costs -€20,639
down €20,639, from €19,667 to -€972
- Other operating charges +€16,260
up €16,260 (+2774.7%), from €586 to €16,846
- Depreciation -€11,375
no longer reported in 2024 (was €11,375)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,313 | €1,528 | -€46,785 | -96.8% |
| Fixed assets | 21/28 | €21,743 | - | -€21,743 | |
| Tangible fixed assets | 22/27 | €21,743 | - | -€21,743 | |
| Plant, machinery and equipment | 23 | €8,692 | - | -€8,692 | |
| Furniture and vehicles | 24 | €12,240 | - | -€12,240 | |
| Leasing and similar rights | 25 | €811 | - | -€811 | |
| Current assets | 29/58 | €26,570 | €1,528 | -€25,042 | -94.2% |
| Stocks and contracts in progress | 3 | €16,928 | - | -€16,928 | |
| Stocks | 30/36 | €16,928 | - | -€16,928 | |
| Amounts receivable within one year | 40/41 | €1,236 | €839 | -€397 | -32.1% |
| Trade receivables | 40 | €1,236 | - | -€1,236 | |
| Other amounts receivable | 41 | - | €839 | +€839 | |
| Cash at bank and in hand | 54/58 | €8,406 | €689 | -€7,717 | -91.8% |
| Total equity and liabilities | 10/49 | €48,313 | €1,528 | -€46,785 | -96.8% |
| Equity | 10/15 | -€58,818 | -€46,208 | +€12,610 | +21.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,818 | -€51,208 | +€12,610 | +19.8% |
| Amounts payable | 17/49 | €107,131 | €47,736 | -€59,395 | -55.4% |
| Amounts payable after more than one year | 17 | €17,230 | - | -€17,230 | |
| Financial debts | 170/4 | €17,230 | - | -€17,230 | |
| Amounts payable within one year | 42/48 | €89,901 | €47,736 | -€42,165 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €4,136 | - | -€4,136 | |
| Trade debts | 44 | €6,764 | - | -€6,764 | |
| Suppliers | 440/4 | €6,764 | - | -€6,764 | |
| Taxes, remuneration and social security | 45 | €7,603 | - | -€7,603 | |
| Taxes | 450/3 | €6,180 | - | -€6,180 | |
| Remuneration and social security | 454/9 | €1,423 | - | -€1,423 | |
| Other amounts payable | 47/48 | €71,398 | €47,736 | -€23,662 | -33.1% |
| Remuneration, social security and pensions | 62 | €19,667 | -€972 | -€20,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,375 | - | -€11,375 | |
| Other operating charges | 640/8 | €586 | €16,846 | +€16,260 | +2774.7% |
| Non-recurring operating charges | 66A | €363 | - | -€363 | |
| Gross operating margin | 9900 | €7,989 | €28,925 | +€20,936 | +262.1% |
| Operating profit (loss) | 9901 | -€24,002 | €13,051 | +€37,053 | |
| Financial income | 75/76B | €240 | €288 | +€48 | +20.0% |
| Recurring financial income | 75 | €240 | €10 | -€230 | -95.8% |
| Non-recurring financial income | 76B | - | €278 | +€278 | |
| Financial charges | 65/66B | €1,005 | €729 | -€276 | -27.5% |
| Recurring financial charges | 65 | €1,005 | €729 | -€276 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,767 | €12,610 | +€37,377 | |
| Profit (loss) for the period | 9904 | -€24,767 | €12,610 | +€37,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,767 | €12,610 | +€37,377 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.