L'ORIENT: what changed
Two fiscal 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 +€9,606
up €9,606 (+107.1%), from €8,968 to €18,574
of which Trade receivables: +€5,354
- Cash +€1,030
up €1,030 (+5.9%), from €17,464 to €18,493
mainly Tax, wage and social debts (+€4,229) and Depreciation (+€3,591)
- Tangible fixed assets -€630
down €630 (-13.1%), from €4,817 to €4,187
of which Plant, machinery and equipment: -€982
- Stocks and contracts +€521
up €521 (+32.6%), from €1,596 to €2,117
- Tax, wage and social debts +€4,229
up €4,229 (+38.2%), from €11,059 to €15,288
of which Remuneration and social security: +€2,200
- Trade debts +€2,672
up €2,672 (+27.4%), from €9,748 to €12,419
- Profit (loss) carried forward +€2,326
up €2,326 (+5.5%), from -€42,492 to -€40,167
- Other debts +€1,100
up €1,100 (+2.9%), from €38,116 to €39,216
- Gross operating margin +€7,306
up €7,306 (+88.7%), from €8,240 to €15,546
- Other operating charges +€7,107
up €7,107 (+539.1%), from €1,318 to €8,426
- Depreciation -€988
down €988 (-21.6%), from €4,579 to €3,591
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 | €33,491 | €43,816 | +€10,326 | +30.8% |
| Fixed assets | 21/28 | €5,262 | €4,632 | -€630 | -12.0% |
| Tangible fixed assets | 22/27 | €4,817 | €4,187 | -€630 | -13.1% |
| Plant, machinery and equipment | 23 | €2,551 | €1,569 | -€982 | -38.5% |
| Furniture and vehicles | 24 | €2,267 | €2,618 | +€352 | +15.5% |
| Financial fixed assets | 28 | €445 | €445 | = | 0.0% |
| Current assets | 29/58 | €28,228 | €39,184 | +€10,956 | +38.8% |
| Stocks and contracts in progress | 3 | €1,596 | €2,117 | +€521 | +32.6% |
| Stocks | 30/36 | €1,596 | €2,117 | +€521 | +32.6% |
| Amounts receivable within one year | 40/41 | €8,968 | €18,574 | +€9,606 | +107.1% |
| Trade receivables | 40 | €3,556 | €8,910 | +€5,354 | +150.6% |
| Other amounts receivable | 41 | €5,412 | €9,664 | +€4,252 | +78.6% |
| Cash at bank and in hand | 54/58 | €17,464 | €18,493 | +€1,030 | +5.9% |
| Deferred charges and accrued income | 490/1 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €33,491 | €43,816 | +€10,326 | +30.8% |
| Equity | 10/15 | -€25,432 | -€23,107 | +€2,326 | +9.1% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 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 | -€42,492 | -€40,167 | +€2,326 | +5.5% |
| Amounts payable | 17/49 | €58,923 | €66,923 | +€8,000 | +13.6% |
| Amounts payable within one year | 42/48 | €58,923 | €66,923 | +€8,000 | +13.6% |
| Trade debts | 44 | €9,748 | €12,419 | +€2,672 | +27.4% |
| Suppliers | 440/4 | €9,748 | €12,419 | +€2,672 | +27.4% |
| Taxes, remuneration and social security | 45 | €11,059 | €15,288 | +€4,229 | +38.2% |
| Taxes | 450/3 | €624 | €2,653 | +€2,029 | +324.9% |
| Remuneration and social security | 454/9 | €10,435 | €12,635 | +€2,200 | +21.1% |
| Other amounts payable | 47/48 | €38,116 | €39,216 | +€1,100 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,579 | €3,591 | -€988 | -21.6% |
| Other operating charges | 640/8 | €1,318 | €8,426 | +€7,107 | +539.1% |
| Gross operating margin | 9900 | €8,240 | €15,546 | +€7,306 | +88.7% |
| Operating profit (loss) | 9901 | €2,343 | €3,530 | +€1,187 | +50.6% |
| Financial charges | 65/66B | €1,053 | €1,205 | +€152 | +14.4% |
| Recurring financial charges | 65 | €1,053 | €1,205 | +€152 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €1,291 | €2,326 | +€1,035 | +80.2% |
| Profit (loss) for the period | 9904 | €1,291 | €2,326 | +€1,035 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,291 | €2,326 | +€1,035 | +80.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.