NEW ORIENTAL: 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.
NEW ORIENTAL
Largest movements
- Receivables within one year +€17,855
up €17,855 (+163%), from €10,955 to €28,810
of which Trade receivables: +€9,256
- Cash +€3,804
up €3,804 (+124%), from €3,057 to €6,861
mainly Net result for the year (+€11,061) and Trade debts (+€7,500)
- Reserves +€11,061
up €11,061 (+47.3%), from €23,388 to €34,449
of which Distributable reserves: +€11,061
- Trade debts +€7,500
up €7,500 (+707%), from €1,061 to €8,561
- Tax, wage and social debts +€4,033
up €4,033 (+73.7%), from €5,470 to €9,503
of which Remuneration and social security: +€6,873
- Staff costs -€8,242
down €8,242 (-25.2%), from €32,757 to €24,515
- Gross operating margin +€1,772
up €1,772 (+5.0%), from €35,520 to €37,293
- Financial income +€634
up €634 (+218%), from €292 to €926
- Taxes +€434
new in 2024: €434
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,950 | €62,932 | +€21,982 | +53.7% |
| Current assets | 29/58 | €40,950 | €62,932 | +€21,982 | +53.7% |
| Stocks and contracts in progress | 3 | €26,887 | €27,262 | +€375 | +1.4% |
| Stocks | 30/36 | €26,887 | €27,262 | +€375 | +1.4% |
| Amounts receivable within one year | 40/41 | €10,955 | €28,810 | +€17,855 | +163% |
| Trade receivables | 40 | - | €9,256 | +€9,256 | |
| Other amounts receivable | 41 | €10,955 | €19,554 | +€8,599 | +78.5% |
| Cash at bank and in hand | 54/58 | €3,057 | €6,861 | +€3,804 | +124% |
| Deferred charges and accrued income | 490/1 | €52 | €0 | -€52 | -100% |
| Total equity and liabilities | 10/49 | €40,950 | €62,932 | +€21,982 | +53.7% |
| Equity | 10/15 | €29,588 | €40,649 | +€11,061 | +37.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,388 | €34,449 | +€11,061 | +47.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,528 | €32,589 | +€11,061 | +51.4% |
| Amounts payable | 17/49 | €11,362 | €22,284 | +€10,921 | +96.1% |
| Amounts payable within one year | 42/48 | €11,362 | €22,284 | +€10,921 | +96.1% |
| Financial debts | 43 | €4,832 | €4,220 | -€612 | -12.7% |
| Credit institutions | 430/8 | €4,832 | €4,220 | -€612 | -12.7% |
| Trade debts | 44 | €1,061 | €8,561 | +€7,500 | +707% |
| Suppliers | 440/4 | €1,061 | €8,561 | +€7,500 | +707% |
| Taxes, remuneration and social security | 45 | €5,470 | €9,503 | +€4,033 | +73.7% |
| Taxes | 450/3 | €3,901 | €1,061 | -€2,840 | -72.8% |
| Remuneration and social security | 454/9 | €1,569 | €8,442 | +€6,873 | +438% |
| Remuneration, social security and pensions | 62 | €32,757 | €24,515 | -€8,242 | -25.2% |
| Other operating charges | 640/8 | €1,041 | €1,213 | +€172 | +16.5% |
| Gross operating margin | 9900 | €35,520 | €37,293 | +€1,772 | +5.0% |
| Operating profit (loss) | 9901 | €1,722 | €11,565 | +€9,843 | +572% |
| Financial income | 75/76B | €292 | €926 | +€634 | +218% |
| Recurring financial income | 75 | €292 | €926 | +€634 | +218% |
| Financial charges | 65/66B | €887 | €997 | +€109 | +12.3% |
| Recurring financial charges | 65 | €887 | €997 | +€109 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €1,127 | €11,495 | +€10,368 | +920% |
| Income taxes | 67/77 | - | €434 | +€434 | |
| Profit (loss) for the period | 9904 | €1,127 | €11,061 | +€9,934 | +882% |
| Profit (loss) for the period to be appropriated | 9905 | €1,127 | €11,061 | +€9,934 | +882% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.