L'ORIANT OCCIDENTAL: 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.
L'ORIANT OCCIDENTAL
Largest movements
- Receivables within one year -€27,799
down €27,799 (-91.4%), from €30,409 to €2,611
of which Other amounts receivable: -€29,408
- Cash +€16,141
up €16,141 (+39.6%), from €40,782 to €56,922
mainly Receivables within one year (+€27,799) and Tax, wage and social debts (+€19,808)
- Stocks and contracts -€7,296
down €7,296 (-35.1%), from €20,789 to €13,493
- Debts after one year -€44,210
down €44,210 (-94.7%), from €46,670 to €2,460
- Tax, wage and social debts +€19,808
up €19,808 (+318%), from €6,224 to €26,032
of which Remuneration and social security: +€15,300
- Profit (loss) carried forward +€6,419
up €6,419 (+63.4%), from €10,130 to €16,549
- Trade debts -€1,012
down €1,012 (-10.8%), from €9,383 to €8,371
- Purchases and services +€44,332
up €44,332 (+7.9%), from €562,194 to €606,526
- Gross operating margin -€40,626
down €40,626 (-73.3%), from €55,443 to €14,817
- Turnover +€17,466
up €17,466 (+2.9%), from €599,320 to €616,786
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 | €92,868 | €73,873 | -€18,995 | -20.5% |
| Fixed assets | 21/28 | €593 | €199 | -€394 | -66.4% |
| Tangible fixed assets | 22/27 | €593 | €199 | -€394 | -66.4% |
| Plant, machinery and equipment | 23 | €593 | €199 | -€394 | -66.4% |
| Current assets | 29/58 | €92,275 | €73,674 | -€18,602 | -20.2% |
| Stocks and contracts in progress | 3 | €20,789 | €13,493 | -€7,296 | -35.1% |
| Stocks | 30/36 | €20,789 | €13,493 | -€7,296 | -35.1% |
| Amounts receivable within one year | 40/41 | €30,409 | €2,611 | -€27,799 | -91.4% |
| Trade receivables | 40 | €1,002 | €2,611 | +€1,609 | +161% |
| Other amounts receivable | 41 | €29,408 | - | -€29,408 | |
| Cash at bank and in hand | 54/58 | €40,782 | €56,922 | +€16,141 | +39.6% |
| Deferred charges and accrued income | 490/1 | €295 | €648 | +€353 | +119% |
| Total equity and liabilities | 10/49 | €92,868 | €73,873 | -€18,995 | -20.5% |
| Equity | 10/15 | €30,590 | €37,009 | +€6,419 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €10,130 | €16,549 | +€6,419 | +63.4% |
| Amounts payable | 17/49 | €62,278 | €36,863 | -€25,415 | -40.8% |
| Amounts payable after more than one year | 17 | €46,670 | €2,460 | -€44,210 | -94.7% |
| Other amounts payable | 178/9 | €46,670 | €2,460 | -€44,210 | -94.7% |
| Amounts payable within one year | 42/48 | €15,607 | €34,403 | +€18,796 | +120% |
| Trade debts | 44 | €9,383 | €8,371 | -€1,012 | -10.8% |
| Suppliers | 440/4 | €9,383 | €8,371 | -€1,012 | -10.8% |
| Taxes, remuneration and social security | 45 | €6,224 | €26,032 | +€19,808 | +318% |
| Taxes | 450/3 | €6,224 | €10,732 | +€4,508 | +72.4% |
| Remuneration and social security | 454/9 | - | €15,300 | +€15,300 | |
| Turnover | 70 | €599,320 | €616,786 | +€17,466 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €562,194 | €606,526 | +€44,332 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663 | €394 | -€1,270 | -76.3% |
| Other operating charges | 640/8 | €4,276 | €637 | -€3,639 | -85.1% |
| Gross operating margin | 9900 | €55,443 | €14,817 | -€40,626 | -73.3% |
| Operating profit (loss) | 9901 | €49,504 | €13,787 | -€35,717 | -72.2% |
| Financial income | 75/76B | €291 | €4,026 | +€3,735 | +1,283% |
| Recurring financial income | 75 | €291 | €4,026 | +€3,735 | +1,283% |
| Financial charges | 65/66B | €7,371 | €9,254 | +€1,882 | +25.5% |
| Recurring financial charges | 65 | €7,371 | €9,254 | +€1,882 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €42,424 | €8,559 | -€33,865 | -79.8% |
| Income taxes | 67/77 | - | €2,140 | +€2,140 | |
| Profit (loss) for the period | 9904 | €42,424 | €6,419 | -€36,005 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,424 | €6,419 | -€36,005 | -84.9% |
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 30 October 2026 via checked.be.