{"letter":{"place":"Liège","date":"2026-04-30","language":"fr","exercise_start":"2025-01-01","exercise_end":"2025-12-31"},"entity":{"name":"Orbyn Digital SRL","bce_number":"0900.028.059","vat_number":"BE0900028059","legal_form":"SRL","address":"Rue de la Régence 47","postal_code":"4000","commune":"Liège","date_constitution":"2018-03-15","exercice_fiscal_debut":"2025-01-01","exercice_fiscal_fin":"2025-12-31","capital_social":18600.0,"regime_fiscal":"pmp","joint_committee":"PC 200"},"representation":{"administrator":{"name":"Fontaine, Cédric","function":"Administrateur"},"reviseur":{"name":"De Smedt, Ingrid","cabinet":"Cabinet Révisoral Quarvelle SRL","opinion":"sans_reserve"},"comptable":{"name":"Marchal, Thierry","cabinet":"Marvennes & Associés SRL"}},"period":{"start":"2025-01-01","end":"2025-12-31","aga_date":"2026-04-28"},"scheme":"abbreviated","balance_sheet":{"assets":{"fixed":[{"label":"Immobilisations incorporelles","rubric":"21","amount":8500.0,"prior_amount":11000.0},{"label":"Immobilisations corporelles","rubric":"22/27","amount":42300.0,"prior_amount":51200.0},{"label":"Immobilisations financières","rubric":"28","amount":5000.0,"prior_amount":5000.0}],"total_fixed":55800.0,"prior_total_fixed":67200.0,"current":[{"label":"Stocks et commandes en cours","rubric":"3","amount":12400.0,"prior_amount":9800.0},{"label":"Créances à un an au plus","rubric":"40/41","amount":58700.0,"prior_amount":51300.0},{"label":"Placements de trésorerie","rubric":"50/53","amount":0.0,"prior_amount":0.0},{"label":"Valeurs disponibles","rubric":"54/58","amount":101600.0,"prior_amount":63400.0},{"label":"Comptes de régularisation","rubric":"490/1","amount":3200.0,"prior_amount":2100.0}],"total_current":175900.0,"prior_total_current":126600.0,"total":231700.0,"prior_total":193800.0},"liabilities":{"equity":[{"label":"Apport","rubric":"10/11","amount":18600.0,"prior_amount":18600.0},{"label":"Réserves","rubric":"13","amount":28400.0,"prior_amount":19200.0},{"label":"Bénéfice reporté","rubric":"14","amount":67800.0,"prior_amount":52100.0}],"total_equity":114800.0,"prior_total_equity":89900.0,"provisions":[{"label":"Provisions pour pensions et obligations similaires","rubric":"160","amount":4200.0,"prior_amount":3600.0}],"total_provisions":4200.0,"prior_total_provisions":3600.0,"debts":[{"label":"Dettes à plus d'un an","rubric":"17","amount":25000.0,"prior_amount":35000.0},{"label":"Dettes financières à un an au plus","rubric":"43","amount":10000.0,"prior_amount":10000.0},{"label":"Dettes commerciales","rubric":"44","amount":38700.0,"prior_amount":32500.0},{"label":"Dettes fiscales, salariales et sociales","rubric":"45","amount":18900.0,"prior_amount":16800.0},{"label":"Dettes découlant de l'affectation du résultat","rubric":"47","amount":14000.0,"prior_amount":0.0},{"label":"Comptes de régularisation","rubric":"492/3","amount":6100.0,"prior_amount":6000.0}],"total_debts":112700.0,"prior_total_debts":100300.0,"total":231700.0,"prior_total":193800.0}},"income_statement":{"operating_income":[{"label":"Marge brute","rubric":"9900","amount":208700.0,"prior_amount":176500.0}],"operating_charges":[{"label":"Rémunérations, charges sociales et pensions","rubric":"62","amount":128400.0,"prior_amount":112600.0},{"label":"Amortissements et réductions de valeur sur frais d'établissement, sur immobilisations incorporelles et corporelles","rubric":"630","amount":21400.0,"prior_amount":21400.0},{"label":"Autres charges d'exploitation","rubric":"640/8","amount":8700.0,"prior_amount":7200.0}],"operating_result":50200.0,"prior_operating_result":35300.0,"financial_income":1200.0,"prior_financial_income":850.0,"financial_charges":2800.0,"prior_financial_charges":3400.0,"result_before_tax":48600.0,"prior_result_before_tax":32750.0,"tax":9700.0,"prior_tax":6550.0,"result_after_tax":38900.0,"prior_result_after_tax":26200.0},"appropriation":{"profit_to_carry_forward":67800.0,"dividends":14000.0,"reserves":9200.0,"other_appropriation":0.0,"total_appropriation":91000.0},"notes":[{"reference":"1","title":"Résumé des règles d'évaluation","text":"Les immobilisations incorporelles et corporelles sont portées à l'actif à leur valeur d'acquisition et amorties linéairement sur leur durée d'utilisation. Les créances sont portées au bilan à leur valeur nominale."},{"reference":"2","title":"Immobilisations corporelles","text":"Valeur comptable nette à la clôture de l'exercice : 42 300,00 EUR (exercice précédent : 51 200,00 EUR)."},{"reference":"3","title":"Dettes à plus d'un an","text":"Montant à la clôture de l'exercice : 25 000,00 EUR (exercice précédent : 35 000,00 EUR)."}],"isoc_declaration":{"fiscal_year_isoc":2026,"form_275_reference":"275-2026-0900028059-001","filing_date_isoc":"2026-09-30","taxable_base":48500.0,"isoc_due":9700.0,"prepayments":7200.0,"balance_due":2500.0}}