ORPSY INTERNATIONAL: 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.
ORPSY INTERNATIONAL
Largest movements
- Tangible fixed assets +€24,494
up €24,494 (+2.0%), from €1.2m to €1.3m
of which Land and buildings: +€33,963
- Other debts +€85,153
up €85,153 (+32.7%), from €260,301 to €345,454
- Tax, wage and social debts -€54,162
down €54,162 (-84.2%), from €64,316 to €10,154
- Trade debts -€36,153
down €36,153 (-57.5%), from €62,902 to €26,750
- Financial income -€600,849
down €600,849 (-100.0%), from €600,851 to €2
- Taxes -€44,747
down €44,747 (-84.7%), from €52,845 to €8,098
- Depreciation -€27,996
down €27,996 (-25.5%), from €109,783 to €81,787
- Gross operating margin +€18,206
up €18,206 (+18.2%), from €100,072 to €118,278
- Other operating charges +€2,074
up €2,074 (+35.1%), from €5,910 to €7,985
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 | €1,745,676 | €1,756,665 | +€10,990 | +0.6% |
| Fixed assets | 21/28 | €1,648,441 | €1,672,935 | +€24,494 | +1.5% |
| Tangible fixed assets | 22/27 | €1,236,973 | €1,261,467 | +€24,494 | +2.0% |
| Land and buildings | 22 | €1,191,163 | €1,225,126 | +€33,963 | +2.9% |
| Furniture and vehicles | 24 | €45,809 | €36,341 | -€9,469 | -20.7% |
| Financial fixed assets | 28 | €411,468 | €411,468 | = | 0.0% |
| Current assets | 29/58 | €97,235 | €83,730 | -€13,504 | -13.9% |
| Amounts receivable within one year | 40/41 | €65,167 | €63,889 | -€1,278 | -2.0% |
| Trade receivables | 40 | €40,718 | €45,789 | +€5,071 | +12.5% |
| Other amounts receivable | 41 | €24,449 | €18,100 | -€6,349 | -26.0% |
| Cash at bank and in hand | 54/58 | €32,068 | €19,841 | -€12,227 | -38.1% |
| Total equity and liabilities | 10/49 | €1,745,676 | €1,756,665 | +€10,990 | +0.6% |
| Equity | 10/15 | €1,320,290 | €1,335,272 | +€14,982 | +1.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €609,692 | €623,692 | +€14,000 | +2.3% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,192 | €9,192 | = | 0.0% |
| Distributable reserves | 133 | €588,000 | €602,000 | +€14,000 | +2.4% |
| Profit (loss) carried forward | 14 | €585,598 | €586,580 | +€982 | +0.2% |
| Amounts payable | 17/49 | €425,385 | €421,393 | -€3,993 | -0.9% |
| Amounts payable after more than one year | 17 | €22,481 | €25,482 | +€3,001 | +13.4% |
| Financial debts | 170/4 | €12,659 | €2,646 | -€10,013 | -79.1% |
| Other amounts payable | 178/9 | €9,822 | €22,836 | +€13,014 | +133% |
| Amounts payable within one year | 42/48 | €397,532 | €392,371 | -€5,161 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €10,013 | €10,013 | = | 0.0% |
| Trade debts | 44 | €62,902 | €26,750 | -€36,153 | -57.5% |
| Suppliers | 440/4 | €62,902 | €26,750 | -€36,153 | -57.5% |
| Taxes, remuneration and social security | 45 | €64,316 | €10,154 | -€54,162 | -84.2% |
| Taxes | 450/3 | €64,316 | €10,154 | -€54,162 | -84.2% |
| Other amounts payable | 47/48 | €260,301 | €345,454 | +€85,153 | +32.7% |
| Accrued charges and deferred income | 492/3 | €5,373 | €3,540 | -€1,833 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,783 | €81,787 | -€27,996 | -25.5% |
| Other operating charges | 640/8 | €5,910 | €7,985 | +€2,074 | +35.1% |
| Gross operating margin | 9900 | €100,072 | €118,278 | +€18,206 | +18.2% |
| Operating profit (loss) | 9901 | -€15,621 | €28,507 | +€44,128 | |
| Financial income | 75/76B | €600,851 | €2 | -€600,849 | -100.0% |
| Recurring financial income | 75 | €600,851 | €2 | -€600,849 | -100.0% |
| Financial charges | 65/66B | €6,347 | €5,428 | -€920 | -14.5% |
| Recurring financial charges | 65 | €6,347 | €5,428 | -€920 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €578,883 | €23,081 | -€555,802 | -96.0% |
| Income taxes | 67/77 | €52,845 | €8,098 | -€44,747 | -84.7% |
| Profit (loss) for the period | 9904 | €526,038 | €14,982 | -€511,055 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €526,038 | €14,982 | -€511,055 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.