ORLINA: 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.
ORLINA
Largest movements
- Stocks and contracts -€12,990
down €12,990 (-32.2%), from €40,344 to €27,354
- Receivables within one year +€6,329
up €6,329 (+971%), from €652 to €6,981
of which Other amounts receivable: +€6,981
- Cash +€4,358
up €4,358 (+7.3%), from €60,011 to €64,369
mainly Stocks and contracts (+€12,990) and Trade debts (+€612)
- Profit (loss) carried forward -€3,898
down €3,898 (-6.0%), from €64,783 to €60,885
- Gross operating margin -€5,344
down €5,344, from €3,394 to -€1,950
- Financial charges +€300
up €300 (+352%), from €85 to €386
- Taxes +€296
up €296 (+163%), from €182 to €479
- Financial income +€66
up €66 (+15,009%), from €0 to €66
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 | €105,321 | €101,973 | -€3,347 | -3.2% |
| Fixed assets | 21/28 | €3,270 | €2,725 | -€545 | -16.7% |
| Tangible fixed assets | 22/27 | €3,270 | €2,725 | -€545 | -16.7% |
| Land and buildings | 22 | €3,270 | €2,725 | -€545 | -16.7% |
| Current assets | 29/58 | €102,050 | €99,248 | -€2,802 | -2.7% |
| Stocks and contracts in progress | 3 | €40,344 | €27,354 | -€12,990 | -32.2% |
| Stocks | 30/36 | €40,344 | €27,354 | -€12,990 | -32.2% |
| Amounts receivable within one year | 40/41 | €652 | €6,981 | +€6,329 | +971% |
| Trade receivables | 40 | €652 | - | -€652 | |
| Other amounts receivable | 41 | - | €6,981 | +€6,981 | |
| Cash at bank and in hand | 54/58 | €60,011 | €64,369 | +€4,358 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,044 | €544 | -€499 | -47.8% |
| Total equity and liabilities | 10/49 | €105,321 | €101,973 | -€3,347 | -3.2% |
| Equity | 10/15 | €102,898 | €98,999 | -€3,898 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,514 | €19,514 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,654 | €17,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,783 | €60,885 | -€3,898 | -6.0% |
| Amounts payable | 17/49 | €2,423 | €2,974 | +€551 | +22.7% |
| Amounts payable within one year | 42/48 | €2,423 | €2,974 | +€551 | +22.7% |
| Trade debts | 44 | €388 | €1,000 | +€612 | +158% |
| Suppliers | 440/4 | €388 | €1,000 | +€612 | +158% |
| Taxes, remuneration and social security | 45 | €1,992 | €1,974 | -€18 | -0.9% |
| Taxes | 450/3 | €1,992 | €1,974 | -€18 | -0.9% |
| Other amounts payable | 47/48 | €43 | - | -€43 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €545 | = | 0.0% |
| Other operating charges | 640/8 | €182 | €206 | +€24 | +13.1% |
| Gross operating margin | 9900 | €3,394 | -€1,950 | -€5,344 | |
| Operating profit (loss) | 9901 | €2,280 | -€3,101 | -€5,381 | |
| Financial income | 75/76B | €0 | €66 | +€66 | +15,009% |
| Recurring financial income | 75 | €0 | €66 | +€66 | +15,009% |
| Financial charges | 65/66B | €85 | €386 | +€300 | +352% |
| Recurring financial charges | 65 | €85 | €386 | +€300 | +352% |
| Profit (loss) for the period before taxes | 9903 | €2,195 | -€3,420 | -€5,615 | |
| Income taxes | 67/77 | €182 | €479 | +€296 | +163% |
| Profit (loss) for the period | 9904 | €2,013 | -€3,898 | -€5,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,013 | -€3,898 | -€5,911 |
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 24 October 2026 via checked.be.