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
- Tangible fixed assets -€11,642
down €11,642 (-30.0%), from €38,746 to €27,104
of which Furniture and vehicles: -€11,098
- Receivables within one year -€5,834
down €5,834 (-67.6%), from €8,634 to €2,800
of which Trade receivables: -€5,428
- Deferred charges and accrued income +€1,733
new in 2025: €1,733
- Cash +€985
up €985 (+240.9%), from €409 to €1,394
mainly Depreciation (+€11,642) and Receivables within one year (+€5,834)
- Reserves -€105,866
down €105,866 (-98.3%), from €107,726 to €1,860
of which Distributable reserves: -€105,866
- Profit (loss) carried forward +€101,677
up €101,677 (+91.8%), from -€110,764 to -€9,087
- Other debts -€10,901
down €10,901 (-35.3%), from €30,869 to €19,968
- Tax, wage and social debts +€1,381
new in 2025: €1,381
- Trade debts -€1,256
down €1,256 (-92.5%), from €1,358 to €102
- Gross operating margin -€10,246
down €10,246 (-55.1%), from €18,607 to €8,361
- Other operating charges -€626
down €626 (-51.4%), from €1,218 to €592
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 | €47,789 | €33,032 | -€14,757 | -30.9% |
| Fixed assets | 21/28 | €38,746 | €27,104 | -€11,642 | -30.0% |
| Tangible fixed assets | 22/27 | €38,746 | €27,104 | -€11,642 | -30.0% |
| Plant, machinery and equipment | 23 | €1,384 | €840 | -€544 | -39.3% |
| Furniture and vehicles | 24 | €37,362 | €26,264 | -€11,098 | -29.7% |
| Current assets | 29/58 | €9,043 | €5,927 | -€3,116 | -34.5% |
| Amounts receivable within one year | 40/41 | €8,634 | €2,800 | -€5,834 | -67.6% |
| Trade receivables | 40 | €8,228 | €2,800 | -€5,428 | -66.0% |
| Other amounts receivable | 41 | €406 | €0 | -€406 | -100.0% |
| Cash at bank and in hand | 54/58 | €409 | €1,394 | +€985 | +240.9% |
| Deferred charges and accrued income | 490/1 | - | €1,733 | +€1,733 | |
| Total equity and liabilities | 10/49 | €47,789 | €33,032 | -€14,757 | -30.9% |
| Equity | 10/15 | €15,562 | €11,373 | -€4,189 | -26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,726 | €1,860 | -€105,866 | -98.3% |
| 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 | €105,866 | €0 | -€105,866 | -100.0% |
| Profit (loss) carried forward | 14 | -€110,764 | -€9,087 | +€101,677 | +91.8% |
| Amounts payable | 17/49 | €32,227 | €21,659 | -€10,568 | -32.8% |
| Amounts payable within one year | 42/48 | €32,227 | €21,451 | -€10,776 | -33.4% |
| Trade debts | 44 | €1,358 | €102 | -€1,256 | -92.5% |
| Suppliers | 440/4 | €1,358 | €102 | -€1,256 | -92.5% |
| Taxes, remuneration and social security | 45 | - | €1,381 | +€1,381 | |
| Taxes | 450/3 | - | €1,381 | +€1,381 | |
| Other amounts payable | 47/48 | €30,869 | €19,968 | -€10,901 | -35.3% |
| Accrued charges and deferred income | 492/3 | - | €208 | +€208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,479 | €11,642 | +€163 | +1.4% |
| Other operating charges | 640/8 | €1,218 | €592 | -€626 | -51.4% |
| Gross operating margin | 9900 | €18,607 | €8,361 | -€10,246 | -55.1% |
| Operating profit (loss) | 9901 | €5,910 | -€3,872 | -€9,782 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €32 | €0 | -€32 | -100.0% |
| Recurring financial charges | 65 | €32 | €0 | -€32 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €5,878 | -€3,867 | -€9,745 | |
| Income taxes | 67/77 | €155 | €322 | +€167 | +107.8% |
| Profit (loss) for the period | 9904 | €5,723 | -€4,189 | -€9,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,723 | -€4,189 | -€9,912 |
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 1 October 2026 via checked.be.