ORIENSYS: 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.
ORIENSYS
Largest movements
- Receivables within one year -€96,696
down €96,696 (-36.6%), from €264,381 to €167,685
of which Trade receivables: -€55,524
- Cash +€60,295
up €60,295 (+269%), from €22,386 to €82,681
mainly Net result for the year (+€164,941) and Receivables within one year (+€96,696)
- Reserves +€164,941
up €164,941 (+8.4%), from €2.0m to €2.1m
- Debts after one year -€111,927
down €111,927 (-10.8%), from €1.0m to €922,752
of which Other amounts payable: -€66,828
- Other debts -€54,909
down €54,909 (-46.2%), from €118,730 to €63,821
- Financial income -€55,097
down €55,097 (-33.3%), from €165,392 to €110,295
- Gross operating margin -€28,418
down €28,418 (-15.2%), from €186,939 to €158,521
- Taxes -€20,637
down €20,637 (-36.0%), from €57,340 to €36,702
- Financial charges +€7,347
up €7,347 (+13.5%), from €54,501 to €61,848
- Depreciation -€4,624
down €4,624 (-60.3%), from €7,662 to €3,038
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 | €4,309,660 | €4,270,073 | -€39,587 | -0.9% |
| Fixed assets | 21/28 | €4,017,441 | €4,013,085 | -€4,356 | -0.1% |
| Tangible fixed assets | 22/27 | €11,942 | €7,586 | -€4,356 | -36.5% |
| Plant, machinery and equipment | 23 | €1,872 | €1,640 | -€232 | -12.4% |
| Furniture and vehicles | 24 | €3,207 | €245 | -€2,962 | -92.3% |
| Other tangible fixed assets | 26 | €6,863 | €5,700 | -€1,162 | -16.9% |
| Financial fixed assets | 28 | €4,005,500 | €4,005,500 | = | 0.0% |
| Current assets | 29/58 | €292,218 | €256,987 | -€35,231 | -12.1% |
| Amounts receivable within one year | 40/41 | €264,381 | €167,685 | -€96,696 | -36.6% |
| Trade receivables | 40 | €95,524 | €40,000 | -€55,524 | -58.1% |
| Other amounts receivable | 41 | €168,857 | €127,685 | -€41,172 | -24.4% |
| Cash at bank and in hand | 54/58 | €22,386 | €82,681 | +€60,295 | +269% |
| Deferred charges and accrued income | 490/1 | €5,452 | €6,621 | +€1,169 | +21.4% |
| Total equity and liabilities | 10/49 | €4,309,660 | €4,270,073 | -€39,587 | -0.9% |
| Equity | 10/15 | €2,899,353 | €3,064,294 | +€164,941 | +5.7% |
| Contributions | 10/11 | €610,783 | €610,783 | = | 0.0% |
| Revaluation surpluses | 12 | €328,875 | €328,875 | = | 0.0% |
| Reserves | 13 | €1,959,695 | €2,124,636 | +€164,941 | +8.4% |
| Distributable reserves | 133 | €1,959,695 | €2,124,636 | +€164,941 | +8.4% |
| Provisions and deferred taxes | 16 | €119,628 | €114,796 | -€4,832 | -4.0% |
| Provisions for liabilities and charges | 160/5 | €119,628 | €114,796 | -€4,832 | -4.0% |
| Environmental obligations | 163 | - | €114,796 | +€114,796 | |
| Other liabilities and charges | 164/5 | €119,628 | - | -€119,628 | |
| Amounts payable | 17/49 | €1,290,679 | €1,090,983 | -€199,696 | -15.5% |
| Amounts payable after more than one year | 17 | €1,034,679 | €922,752 | -€111,927 | -10.8% |
| Financial debts | 170/4 | €289,192 | €244,093 | -€45,099 | -15.6% |
| Other amounts payable | 178/9 | €745,486 | €678,658 | -€66,828 | -9.0% |
| Amounts payable within one year | 42/48 | €255,571 | €167,860 | -€87,712 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €62,106 | €62,725 | +€619 | +1.0% |
| Trade debts | 44 | €12,362 | €2,508 | -€9,854 | -79.7% |
| Suppliers | 440/4 | €12,362 | €2,508 | -€9,854 | -79.7% |
| Taxes, remuneration and social security | 45 | €62,374 | €38,805 | -€23,568 | -37.8% |
| Taxes | 450/3 | €59,002 | €38,805 | -€20,197 | -34.2% |
| Remuneration and social security | 454/9 | €3,371 | - | -€3,371 | |
| Other amounts payable | 47/48 | €118,730 | €63,821 | -€54,909 | -46.2% |
| Accrued charges and deferred income | 492/3 | €429 | €371 | -€58 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,662 | €3,038 | -€4,624 | -60.3% |
| Other operating charges | 640/8 | €1,808 | €2,287 | +€479 | +26.5% |
| Gross operating margin | 9900 | €186,939 | €158,521 | -€28,418 | -15.2% |
| Operating profit (loss) | 9901 | €177,468 | €153,196 | -€24,273 | -13.7% |
| Financial income | 75/76B | €165,392 | €110,295 | -€55,097 | -33.3% |
| Recurring financial income | 75 | €165,392 | €110,295 | -€55,097 | -33.3% |
| Financial charges | 65/66B | €54,501 | €61,848 | +€7,347 | +13.5% |
| Recurring financial charges | 65 | €54,501 | €61,848 | +€7,347 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €288,359 | €201,643 | -€86,716 | -30.1% |
| Income taxes | 67/77 | €57,340 | €36,702 | -€20,637 | -36.0% |
| Profit (loss) for the period | 9904 | €231,020 | €164,941 | -€66,079 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €231,020 | €164,941 | -€66,079 | -28.6% |
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 16 October 2026 via checked.be.