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.
ORIENT
Largest movements
- Cash +€48,891
up €48,891 (+52.4%), from €93,253 to €142,144
mainly Receivables within one year (+€17,321) and Stocks and contracts (+€11,981)
- Receivables within one year -€17,321
down €17,321 (-63.8%), from €27,161 to €9,840
of which Other amounts receivable: -€15,354
- Stocks and contracts -€11,981
down €11,981 (-34.1%), from €35,131 to €23,151
- Tangible fixed assets -€5,610
down €5,610 (-48.9%), from €11,482 to €5,872
- Reserves +€8,729
up €8,729 (+7.0%), from €125,089 to €133,818
- Tax, wage and social debts +€7,560
up €7,560 (+91.0%), from €8,308 to €15,869
of which Remuneration and social security: +€5,020
- Trade debts -€2,145
down €2,145 (-19.7%), from €10,900 to €8,755
- Staff costs -€3,961
down €3,961 (-10.7%), from €37,129 to €33,167
- Gross operating margin +€878
up €878 (+1.7%), from €51,481 to €52,359
- Taxes +€716
up €716 (+43.3%), from €1,653 to €2,369
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 | €170,160 | €184,558 | +€14,398 | +8.5% |
| Fixed assets | 21/28 | €13,621 | €8,011 | -€5,610 | -41.2% |
| Tangible fixed assets | 22/27 | €11,482 | €5,872 | -€5,610 | -48.9% |
| Furniture and vehicles | 24 | €11,482 | €5,872 | -€5,610 | -48.9% |
| Financial fixed assets | 28 | €2,139 | €2,139 | = | 0.0% |
| Current assets | 29/58 | €156,538 | €176,546 | +€20,008 | +12.8% |
| Stocks and contracts in progress | 3 | €35,131 | €23,151 | -€11,981 | -34.1% |
| Stocks | 30/36 | €35,131 | €23,151 | -€11,981 | -34.1% |
| Amounts receivable within one year | 40/41 | €27,161 | €9,840 | -€17,321 | -63.8% |
| Trade receivables | 40 | €4,894 | €2,927 | -€1,967 | -40.2% |
| Other amounts receivable | 41 | €22,267 | €6,913 | -€15,354 | -69.0% |
| Cash at bank and in hand | 54/58 | €93,253 | €142,144 | +€48,891 | +52.4% |
| Deferred charges and accrued income | 490/1 | €993 | €1,411 | +€418 | +42.1% |
| Total equity and liabilities | 10/49 | €170,160 | €184,558 | +€14,398 | +8.5% |
| Equity | 10/15 | €147,321 | €156,050 | +€8,729 | +5.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | - | -€18,592 | |
| Share premium | 1100/10 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €125,089 | €133,818 | +€8,729 | +7.0% |
| Distributable reserves | 133 | €125,089 | €133,818 | +€8,729 | +7.0% |
| Profit (loss) carried forward | 14 | €3,640 | €3,640 | = | 0.0% |
| Amounts payable | 17/49 | €22,839 | €28,508 | +€5,669 | +24.8% |
| Amounts payable within one year | 42/48 | €20,303 | €26,238 | +€5,934 | +29.2% |
| Trade debts | 44 | €10,900 | €8,755 | -€2,145 | -19.7% |
| Suppliers | 440/4 | €10,900 | €8,755 | -€2,145 | -19.7% |
| Taxes, remuneration and social security | 45 | €8,308 | €15,869 | +€7,560 | +91.0% |
| Taxes | 450/3 | €2,528 | €5,068 | +€2,541 | +100.5% |
| Remuneration and social security | 454/9 | €5,781 | €10,800 | +€5,020 | +86.8% |
| Other amounts payable | 47/48 | €1,095 | €1,613 | +€519 | +47.4% |
| Accrued charges and deferred income | 492/3 | €2,535 | €2,270 | -€265 | -10.5% |
| Non-recurring operating income | 76A | €3,767 | - | -€3,767 | |
| Remuneration, social security and pensions | 62 | €37,129 | €33,167 | -€3,961 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,577 | €5,610 | +€33 | +0.6% |
| Other operating charges | 640/8 | €831 | €1,167 | +€336 | +40.4% |
| Non-recurring operating charges | 66A | €1,100 | - | -€1,100 | |
| Gross operating margin | 9900 | €51,481 | €52,359 | +€878 | +1.7% |
| Operating profit (loss) | 9901 | €6,844 | €12,415 | +€5,571 | +81.4% |
| Financial income | 75/76B | €4 | €24 | +€20 | +502.8% |
| Recurring financial income | 75 | €4 | €24 | +€20 | +502.8% |
| Financial charges | 65/66B | €1,152 | €1,340 | +€189 | +16.4% |
| Recurring financial charges | 65 | €1,152 | €1,340 | +€189 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €5,697 | €11,098 | +€5,402 | +94.8% |
| Income taxes | 67/77 | €1,653 | €2,369 | +€716 | +43.3% |
| Profit (loss) for the period | 9904 | €4,043 | €8,729 | +€4,686 | +115.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,043 | €8,729 | +€4,686 | +115.9% |
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 8 October 2026 via checked.be.