ORPHUS CONSULTUM: 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.
ORPHUS CONSULTUM
Largest movements
- Receivables within one year +€11,134
up €11,134 (+55.2%), from €20,183 to €31,317
of which Other amounts receivable: +€6,736
- Tangible fixed assets -€8,342
down €8,342 (-4.1%), from €203,463 to €195,120
of which Land and buildings: -€7,892
- Debts after one year -€17,552
down €17,552 (-30.3%), from €57,898 to €40,347
- Profit (loss) carried forward +€10,924
up €10,924 (+38.1%), from €28,693 to €39,618
- Other debts +€8,731
up €8,731 (+13.3%), from €65,748 to €74,479
- Gross operating margin +€6,554
up €6,554 (+33.4%), from €19,612 to €26,166
- Taxes +€1,415
up €1,415 (+51.7%), from €2,736 to €4,151
- Other operating charges +€797
up €797 (+122%), from €651 to €1,448
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 | €226,066 | €228,858 | +€2,792 | +1.2% |
| Fixed assets | 21/28 | €203,463 | €195,120 | -€8,342 | -4.1% |
| Tangible fixed assets | 22/27 | €203,463 | €195,120 | -€8,342 | -4.1% |
| Land and buildings | 22 | €200,203 | €192,311 | -€7,892 | -3.9% |
| Plant, machinery and equipment | 23 | €3,260 | €2,810 | -€450 | -13.8% |
| Current assets | 29/58 | €22,603 | €33,737 | +€11,134 | +49.3% |
| Amounts receivable within one year | 40/41 | €20,183 | €31,317 | +€11,134 | +55.2% |
| Trade receivables | 40 | €20,183 | €24,581 | +€4,398 | +21.8% |
| Other amounts receivable | 41 | - | €6,736 | +€6,736 | |
| Cash at bank and in hand | 54/58 | €2,420 | €2,420 | = | 0.0% |
| Total equity and liabilities | 10/49 | €226,066 | €228,858 | +€2,792 | +1.2% |
| Equity | 10/15 | €73,693 | €84,618 | +€10,924 | +14.8% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,693 | €39,618 | +€10,924 | +38.1% |
| Amounts payable | 17/49 | €152,373 | €144,240 | -€8,133 | -5.3% |
| Amounts payable after more than one year | 17 | €57,898 | €40,347 | -€17,552 | -30.3% |
| Financial debts | 170/4 | €57,898 | €40,347 | -€17,552 | -30.3% |
| Amounts payable within one year | 42/48 | €94,475 | €103,893 | +€9,419 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €18,686 | €19,529 | +€843 | +4.5% |
| Trade debts | 44 | €5,844 | €4,274 | -€1,570 | -26.9% |
| Suppliers | 440/4 | €5,844 | €4,274 | -€1,570 | -26.9% |
| Taxes, remuneration and social security | 45 | €4,197 | €5,611 | +€1,414 | +33.7% |
| Taxes | 450/3 | €4,197 | €5,611 | +€1,414 | +33.7% |
| Other amounts payable | 47/48 | €65,748 | €74,479 | +€8,731 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,357 | €8,342 | -€15 | -0.2% |
| Other operating charges | 640/8 | €651 | €1,448 | +€797 | +122% |
| Gross operating margin | 9900 | €19,612 | €26,166 | +€6,554 | +33.4% |
| Operating profit (loss) | 9901 | €10,604 | €16,376 | +€5,772 | +54.4% |
| Financial charges | 65/66B | €1,516 | €1,301 | -€216 | -14.2% |
| Recurring financial charges | 65 | €1,516 | €1,301 | -€216 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €9,088 | €15,075 | +€5,987 | +65.9% |
| Income taxes | 67/77 | €2,736 | €4,151 | +€1,415 | +51.7% |
| Profit (loss) for the period | 9904 | €6,352 | €10,924 | +€4,572 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,352 | €10,924 | +€4,572 | +72.0% |
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 22 October 2026 via checked.be.