ORPHIMMO: 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.
ORPHIMMO
Largest movements
- Cash +€13,074
up €13,074 (+435.8%), from €3,000 to €16,074
mainly Depreciation (+€13,068) and Trade debts (+€6,050)
- Tangible fixed assets -€13,068
down €13,068 (-3.5%), from €373,116 to €360,048
- Other debts -€10,841
down €10,841 (-1.8%), from €601,341 to €590,500
- Trade debts +€6,050
new in 2025: €6,050
- Profit (loss) carried forward +€4,797
up €4,797 (+1.7%), from -€284,582 to -€279,786
- Gross operating margin -€37,554
down €37,554 (-65.5%), from €57,323 to €19,769
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.
Cash bridge derived
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 | €377,219 | €377,224 | +€6 | 0.0% |
| Fixed assets | 21/28 | €374,219 | €361,151 | -€13,068 | -3.5% |
| Tangible fixed assets | 22/27 | €373,116 | €360,048 | -€13,068 | -3.5% |
| Land and buildings | 22 | €373,116 | €360,048 | -€13,068 | -3.5% |
| Financial fixed assets | 28 | €1,103 | €1,103 | = | 0.0% |
| Current assets | 29/58 | €3,000 | €16,074 | +€13,074 | +435.8% |
| Cash at bank and in hand | 54/58 | €3,000 | €16,074 | +€13,074 | +435.8% |
| Total equity and liabilities | 10/49 | €377,219 | €377,224 | +€6 | 0.0% |
| Equity | 10/15 | -€224,122 | -€219,326 | +€4,797 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 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 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€284,582 | -€279,786 | +€4,797 | +1.7% |
| Amounts payable | 17/49 | €601,341 | €596,550 | -€4,791 | -0.8% |
| Amounts payable within one year | 42/48 | €601,341 | €596,550 | -€4,791 | -0.8% |
| Trade debts | 44 | - | €6,050 | +€6,050 | |
| Suppliers | 440/4 | - | €6,050 | +€6,050 | |
| Other amounts payable | 47/48 | €601,341 | €590,500 | -€10,841 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,068 | €13,068 | = | 0.0% |
| Other operating charges | 640/8 | €1,881 | €1,874 | -€7 | -0.4% |
| Gross operating margin | 9900 | €57,323 | €19,769 | -€37,554 | -65.5% |
| Operating profit (loss) | 9901 | €42,374 | €4,827 | -€37,548 | -88.6% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €42,344 | €4,797 | -€37,548 | -88.7% |
| Profit (loss) for the period | 9904 | €42,344 | €4,797 | -€37,548 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,344 | €4,797 | -€37,548 | -88.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.