L'ORIENT: 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'ORIENT
Largest movements
- Receivables within one year +€2,589
new in 2025: €2,589
of which Trade receivables: +€1,517
- Deferred charges and accrued income -€1,200
no longer reported in 2025 (was €1,200)
- Cash +€807
up €807 (+24.7%), from €3,263 to €4,070
mainly Net result for the year (+€4,322) and Deferred charges and accrued income (+€1,200)
- Stocks and contracts -€579
down €579 (-13.6%), from €4,257 to €3,678
- Tangible fixed assets -€285
down €285 (-10.8%), from €2,632 to €2,347
- Profit (loss) carried forward +€4,322
up €4,322 (+5.8%), from -€73,986 to -€69,664
- Trade debts -€1,911
down €1,911 (-59.3%), from €3,222 to €1,311
- Other debts -€1,545
down €1,545 (-5.7%), from €26,871 to €25,326
- Tax, wage and social debts +€466
up €466 (+124.3%), from €375 to €841
- Gross operating margin -€7,152
down €7,152 (-50.2%), from €14,241 to €7,089
- Purchases and services +€5,670
up €5,670 (+10.0%), from €56,578 to €62,248
- Turnover -€1,482
down €1,482 (-2.1%), from €70,819 to €69,337
- Financial charges +€961
up €961 (+73.1%), from €1,315 to €2,276
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.
Cash bridge derived
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 | €11,482 | €12,814 | +€1,332 | +11.6% |
| Fixed assets | 21/28 | €2,762 | €2,477 | -€285 | -10.3% |
| Tangible fixed assets | 22/27 | €2,632 | €2,347 | -€285 | -10.8% |
| Other tangible fixed assets | 26 | €2,632 | €2,347 | -€285 | -10.8% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €8,720 | €10,337 | +€1,617 | +18.5% |
| Stocks and contracts in progress | 3 | €4,257 | €3,678 | -€579 | -13.6% |
| Stocks | 30/36 | €4,257 | €3,678 | -€579 | -13.6% |
| Amounts receivable within one year | 40/41 | - | €2,589 | +€2,589 | |
| Trade receivables | 40 | - | €1,517 | +€1,517 | |
| Other amounts receivable | 41 | - | €1,072 | +€1,072 | |
| Cash at bank and in hand | 54/58 | €3,263 | €4,070 | +€807 | +24.7% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €11,482 | €12,814 | +€1,332 | +11.6% |
| Equity | 10/15 | -€18,986 | -€14,664 | +€4,322 | +22.8% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,986 | -€69,664 | +€4,322 | +5.8% |
| Amounts payable | 17/49 | €30,468 | €27,478 | -€2,990 | -9.8% |
| Amounts payable within one year | 42/48 | €30,468 | €27,478 | -€2,990 | -9.8% |
| Trade debts | 44 | €3,222 | €1,311 | -€1,911 | -59.3% |
| Suppliers | 440/4 | €3,222 | €1,311 | -€1,911 | -59.3% |
| Taxes, remuneration and social security | 45 | €375 | €841 | +€466 | +124.3% |
| Taxes | 450/3 | €375 | €841 | +€466 | +124.3% |
| Other amounts payable | 47/48 | €26,871 | €25,326 | -€1,545 | -5.7% |
| Turnover | 70 | €70,819 | €69,337 | -€1,482 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,578 | €62,248 | +€5,670 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €285 | +€70 | +32.6% |
| Other operating charges | 640/8 | €897 | €209 | -€688 | -76.7% |
| Gross operating margin | 9900 | €14,241 | €7,089 | -€7,152 | -50.2% |
| Operating profit (loss) | 9901 | €13,129 | €6,595 | -€6,534 | -49.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,315 | €2,276 | +€961 | +73.1% |
| Recurring financial charges | 65 | €1,315 | €2,276 | +€961 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €11,814 | €4,322 | -€7,492 | -63.4% |
| Profit (loss) for the period | 9904 | €11,814 | €4,322 | -€7,492 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,814 | €4,322 | -€7,492 | -63.4% |
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 12 October 2026 via checked.be.