ORSIKA WASINGYA: 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.
ORSIKA WASINGYA
Largest movements
- Tangible fixed assets -€26,580
down €26,580 (-13.3%), from €199,940 to €173,359
of which Land and buildings: -€21,067
- Cash -€7,640
down €7,640 (-61.5%), from €12,418 to €4,778
mainly Net result for the year (-€25,085) and Other debts (-€13,809)
- Receivables within one year -€5,576
down €5,576 (-8.2%), from €68,252 to €62,677
of which Trade receivables: -€5,558
- Profit (loss) carried forward -€25,085
down €25,085 (-24.7%), from -€101,582 to -€126,667
- Other debts -€13,809
down €13,809 (-3.8%), from €363,107 to €349,298
- Gross operating margin +€6,061
up €6,061, from -€1,066 to €4,996
- Other operating charges +€1,133
up €1,133 (+48.9%), from €2,317 to €3,449
- Depreciation +€331
up €331 (+1.3%), from €26,249 to €26,580
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 | €281,809 | €242,079 | -€39,731 | -14.1% |
| Fixed assets | 21/28 | €199,940 | €173,359 | -€26,580 | -13.3% |
| Tangible fixed assets | 22/27 | €199,940 | €173,359 | -€26,580 | -13.3% |
| Land and buildings | 22 | €183,067 | €162,000 | -€21,067 | -11.5% |
| Furniture and vehicles | 24 | €16,873 | €11,359 | -€5,514 | -32.7% |
| Current assets | 29/58 | €81,870 | €68,719 | -€13,150 | -16.1% |
| Amounts receivable within one year | 40/41 | €68,252 | €62,677 | -€5,576 | -8.2% |
| Trade receivables | 40 | €68,234 | €62,677 | -€5,558 | -8.1% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Cash at bank and in hand | 54/58 | €12,418 | €4,778 | -€7,640 | -61.5% |
| Deferred charges and accrued income | 490/1 | €1,199 | €1,264 | +€65 | +5.4% |
| Total equity and liabilities | 10/49 | €281,809 | €242,079 | -€39,731 | -14.1% |
| Equity | 10/15 | -€82,982 | -€108,067 | -€25,085 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,582 | -€126,667 | -€25,085 | -24.7% |
| Amounts payable | 17/49 | €364,791 | €350,145 | -€14,646 | -4.0% |
| Amounts payable within one year | 42/48 | €364,041 | €349,395 | -€14,646 | -4.0% |
| Trade debts | 44 | €935 | €98 | -€837 | -89.6% |
| Suppliers | 440/4 | €935 | €98 | -€837 | -89.6% |
| Other amounts payable | 47/48 | €363,107 | €349,298 | -€13,809 | -3.8% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,249 | €26,580 | +€331 | +1.3% |
| Other operating charges | 640/8 | €2,317 | €3,449 | +€1,133 | +48.9% |
| Gross operating margin | 9900 | -€1,066 | €4,996 | +€6,061 | |
| Operating profit (loss) | 9901 | -€29,632 | -€25,034 | +€4,597 | +15.5% |
| Financial charges | 65/66B | €46 | €50 | +€5 | +10.1% |
| Recurring financial charges | 65 | €46 | €50 | +€5 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,677 | -€25,085 | +€4,593 | +15.5% |
| Profit (loss) for the period | 9904 | -€29,677 | -€25,085 | +€4,593 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,677 | -€25,085 | +€4,593 | +15.5% |
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 13 October 2026 via checked.be.