Orphée consulting: 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.
Orphée consulting
Largest movements
- Cash +€50,452
up €50,452 (+79.4%), from €63,540 to €113,993
mainly Net result for the year (+€103,010) and Depreciation (+€17,730)
- Current investments +€46,226
up €46,226 (+122%), from €37,989 to €84,215
- Tangible fixed assets -€6,697
down €6,697 (-2.6%), from €254,176 to €247,479
of which Furniture and vehicles: -€5,743
- Receivables within one year -€5,537
down €5,537 (-28.1%), from €19,694 to €14,157
of which Trade receivables: -€5,445
- Reserves +€103,010
up €103,010 (+188%), from €54,847 to €157,856
- Debts after one year -€22,656
down €22,656 (-7.7%), from €293,887 to €271,230
of which Financial debts: -€12,656
- Gross operating margin +€43,594
up €43,594 (+32.8%), from €132,959 to €176,554
- Taxes +€23,535
up €23,535 (+121%), from €19,501 to €43,035
- Depreciation -€22,145
down €22,145 (-55.5%), from €39,875 to €17,730
- Other operating charges -€4,044
down €4,044 (-73.9%), from €5,474 to €1,430
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 | €409,492 | €490,338 | +€80,846 | +19.7% |
| Fixed assets | 21/28 | €254,176 | €247,479 | -€6,697 | -2.6% |
| Tangible fixed assets | 22/27 | €254,176 | €247,479 | -€6,697 | -2.6% |
| Land and buildings | 22 | €200,000 | €200,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €26,234 | €25,281 | -€953 | -3.6% |
| Furniture and vehicles | 24 | €27,942 | €22,198 | -€5,743 | -20.6% |
| Current assets | 29/58 | €155,317 | €242,859 | +€87,542 | +56.4% |
| Amounts receivable within one year | 40/41 | €19,694 | €14,157 | -€5,537 | -28.1% |
| Trade receivables | 40 | €19,602 | €14,157 | -€5,445 | -27.8% |
| Other amounts receivable | 41 | €92 | €0 | -€92 | -100% |
| Current investments | 50/53 | €37,989 | €84,215 | +€46,226 | +122% |
| Cash at bank and in hand | 54/58 | €63,540 | €113,993 | +€50,452 | +79.4% |
| Deferred charges and accrued income | 490/1 | €34,093 | €30,494 | -€3,598 | -10.6% |
| Total equity and liabilities | 10/49 | €409,492 | €490,338 | +€80,846 | +19.7% |
| Equity | 10/15 | €79,847 | €182,856 | +€103,010 | +129% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €54,847 | €157,856 | +€103,010 | +188% |
| Distributable reserves | 133 | €54,847 | €157,856 | +€103,010 | +188% |
| Amounts payable | 17/49 | €329,645 | €307,481 | -€22,164 | -6.7% |
| Amounts payable after more than one year | 17 | €293,887 | €271,230 | -€22,656 | -7.7% |
| Financial debts | 170/4 | €118,887 | €106,230 | -€12,656 | -10.6% |
| Other amounts payable | 178/9 | €175,000 | €165,000 | -€10,000 | -5.7% |
| Amounts payable within one year | 42/48 | €33,413 | €30,941 | -€2,472 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €12,222 | €12,656 | +€434 | +3.5% |
| Trade debts | 44 | €3,136 | €2,776 | -€360 | -11.5% |
| Suppliers | 440/4 | €3,136 | €2,776 | -€360 | -11.5% |
| Taxes, remuneration and social security | 45 | €18,055 | €15,509 | -€2,546 | -14.1% |
| Taxes | 450/3 | €18,055 | €15,509 | -€2,546 | -14.1% |
| Accrued charges and deferred income | 492/3 | €2,346 | €5,310 | +€2,964 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,875 | €17,730 | -€22,145 | -55.5% |
| Other operating charges | 640/8 | €5,474 | €1,430 | -€4,044 | -73.9% |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100% |
| Gross operating margin | 9900 | €132,959 | €176,554 | +€43,594 | +32.8% |
| Operating profit (loss) | 9901 | €87,110 | €157,394 | +€70,284 | +80.7% |
| Financial income | 75/76B | €33 | €292 | +€259 | +782% |
| Recurring financial income | 75 | €33 | €292 | +€259 | +782% |
| Financial charges | 65/66B | €12,796 | €11,641 | -€1,155 | -9.0% |
| Recurring financial charges | 65 | €12,796 | €11,641 | -€1,155 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €74,348 | €146,045 | +€71,697 | +96.4% |
| Income taxes | 67/77 | €19,501 | €43,035 | +€23,535 | +121% |
| Profit (loss) for the period | 9904 | €54,847 | €103,010 | +€48,163 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,847 | €103,010 | +€48,163 | +87.8% |
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 18 October 2026 via checked.be.