OrNormes Kitchen: 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.
OrNormes Kitchen
Largest movements
- Tangible fixed assets -€19,979
down €19,979 (-100%), from €19,979 to €0
of which Furniture and vehicles: -€19,128
- Cash -€6,850
down €6,850 (-32.9%), from €20,795 to €13,946
mainly Debts after one year (-€20,633) and Net result for the year (-€14,608)
- Intangible fixed assets -€2,022
down €2,022 (-25.8%), from €7,838 to €5,816
- Debts after one year -€20,633
down €20,633 (-45.1%), from €45,750 to €25,117
- Profit (loss) carried forward -€14,608
down €14,608 (-18.3%), from -€80,038 to -€94,646
- Other debts +€3,937
up €3,937 (+6.6%), from €60,000 to €63,937
- Current portion of long-term debt +€3,451
up €3,451 (+17.4%), from €19,839 to €23,290
- Tax, wage and social debts -€1,710
down €1,710 (-62.0%), from €2,760 to €1,050
- Financial charges -€52,739
down €52,739 (-100.0%), from €52,740 to €1
of which Non-recurring financial charges: -€50,620
- Gross operating margin -€24,654
down €24,654, from €22,197 to -€2,457
- Depreciation -€9,988
down €9,988 (-83.2%), from €12,010 to €2,022
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 | €68,310 | €38,866 | -€29,444 | -43.1% |
| Fixed assets | 21/28 | €27,816 | €5,816 | -€22,000 | -79.1% |
| Intangible fixed assets | 21 | €7,838 | €5,816 | -€2,022 | -25.8% |
| Tangible fixed assets | 22/27 | €19,979 | €0 | -€19,979 | -100% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €851 | €0 | -€851 | -100% |
| Furniture and vehicles | 24 | €19,128 | €0 | -€19,128 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €40,494 | €33,050 | -€7,443 | -18.4% |
| Amounts receivable within one year | 40/41 | €19,699 | €19,105 | -€594 | -3.0% |
| Trade receivables | 40 | €19,699 | €18,762 | -€936 | -4.8% |
| Other amounts receivable | 41 | €0 | €342 | +€342 | |
| Cash at bank and in hand | 54/58 | €20,795 | €13,946 | -€6,850 | -32.9% |
| Total equity and liabilities | 10/49 | €68,310 | €38,866 | -€29,444 | -43.1% |
| Equity | 10/15 | -€60,038 | -€74,646 | -€14,608 | -24.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€80,038 | -€94,646 | -€14,608 | -18.3% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €128,348 | €113,512 | -€14,836 | -11.6% |
| Amounts payable after more than one year | 17 | €45,750 | €25,117 | -€20,633 | -45.1% |
| Financial debts | 170/4 | €45,750 | €25,117 | -€20,633 | -45.1% |
| Amounts payable within one year | 42/48 | €82,599 | €88,395 | +€5,796 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €19,839 | €23,290 | +€3,451 | +17.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €119 | +€119 | |
| Suppliers | 440/4 | €0 | €119 | +€119 | |
| Taxes, remuneration and social security | 45 | €2,760 | €1,050 | -€1,710 | -62.0% |
| Taxes | 450/3 | €2,760 | €1,050 | -€1,710 | -62.0% |
| Other amounts payable | 47/48 | €60,000 | €63,937 | +€3,937 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,010 | €2,022 | -€9,988 | -83.2% |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €10,128 | +€10,128 | |
| Gross operating margin | 9900 | €22,197 | -€2,457 | -€24,654 | |
| Operating profit (loss) | 9901 | €10,187 | -€14,606 | -€24,794 | |
| Financial income | 75/76B | €177 | - | -€177 | |
| Recurring financial income | 75 | €177 | - | -€177 | |
| Financial charges | 65/66B | €52,740 | €1 | -€52,739 | -100.0% |
| Recurring financial charges | 65 | €2,120 | €1 | -€2,119 | -99.9% |
| Non-recurring financial charges | 66B | €50,620 | - | -€50,620 | |
| Profit (loss) for the period before taxes | 9903 | -€42,376 | -€14,608 | +€27,768 | +65.5% |
| Profit (loss) for the period | 9904 | -€42,376 | -€14,608 | +€27,768 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,376 | -€14,608 | +€27,768 | +65.5% |
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 25 October 2026 via checked.be.