ORIENT: 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.
ORIENT
Largest movements
- Cash +€7,849
up €7,849 (+17.6%), from €44,699 to €52,548
mainly Tax, wage and social debts (+€8,247) and Net result for the year (+€5,246)
- Tangible fixed assets +€4,642
up €4,642 (+29.9%), from €15,498 to €20,140
of which Plant, machinery and equipment: +€4,492
- Stocks and contracts -€1,822
down €1,822 (-66.4%), from €2,743 to €921
- Receivables within one year -€1,152
down €1,152 (-20.5%), from €5,611 to €4,459
- Tax, wage and social debts +€8,247
up €8,247 (+108%), from €7,635 to €15,882
of which Remuneration and social security: +€7,655
- Reserves +€5,246
up €5,246 (+11.0%), from €47,794 to €53,040
of which Distributable reserves: +€5,246
- Trade debts -€4,139
down €4,139 (-48.1%), from €8,599 to €4,460
- Gross operating margin +€24,010
up €24,010 (+52.7%), from €45,543 to €69,553
- Staff costs +€20,976
up €20,976 (+60.1%), from €34,909 to €55,885
- Depreciation +€1,211
up €1,211 (+32.5%), from €3,729 to €4,941
- Financial charges +€891
up €891 (+110%), from €814 to €1,704
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 | €70,228 | €79,582 | +€9,354 | +13.3% |
| Fixed assets | 21/28 | €15,498 | €20,140 | +€4,642 | +29.9% |
| Tangible fixed assets | 22/27 | €15,498 | €20,140 | +€4,642 | +29.9% |
| Land and buildings | 22 | €13,916 | €14,066 | +€150 | +1.1% |
| Plant, machinery and equipment | 23 | €1,582 | €6,074 | +€4,492 | +284% |
| Current assets | 29/58 | €54,730 | €59,442 | +€4,712 | +8.6% |
| Stocks and contracts in progress | 3 | €2,743 | €921 | -€1,822 | -66.4% |
| Stocks | 30/36 | €2,743 | €921 | -€1,822 | -66.4% |
| Amounts receivable within one year | 40/41 | €5,611 | €4,459 | -€1,152 | -20.5% |
| Other amounts receivable | 41 | €5,611 | €4,459 | -€1,152 | -20.5% |
| Cash at bank and in hand | 54/58 | €44,699 | €52,548 | +€7,849 | +17.6% |
| Deferred charges and accrued income | 490/1 | €1,677 | €1,513 | -€164 | -9.8% |
| Total equity and liabilities | 10/49 | €70,228 | €79,582 | +€9,354 | +13.3% |
| Equity | 10/15 | €53,994 | €59,240 | +€5,246 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,794 | €53,040 | +€5,246 | +11.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €47,794 | €53,040 | +€5,246 | +11.0% |
| Amounts payable | 17/49 | €16,234 | €20,342 | +€4,108 | +25.3% |
| Amounts payable within one year | 42/48 | €16,234 | €20,342 | +€4,108 | +25.3% |
| Trade debts | 44 | €8,599 | €4,460 | -€4,139 | -48.1% |
| Suppliers | 440/4 | €8,599 | €4,460 | -€4,139 | -48.1% |
| Taxes, remuneration and social security | 45 | €7,635 | €15,882 | +€8,247 | +108% |
| Taxes | 450/3 | €1,766 | €2,358 | +€592 | +33.5% |
| Remuneration and social security | 454/9 | €5,869 | €13,524 | +€7,655 | +130% |
| Remuneration, social security and pensions | 62 | €34,909 | €55,885 | +€20,976 | +60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,729 | €4,941 | +€1,211 | +32.5% |
| Other operating charges | 640/8 | €1,176 | €1,265 | +€89 | +7.6% |
| Gross operating margin | 9900 | €45,543 | €69,553 | +€24,010 | +52.7% |
| Operating profit (loss) | 9901 | €5,730 | €7,463 | +€1,734 | +30.3% |
| Financial income | 75/76B | €43 | €11 | -€32 | -74.1% |
| Recurring financial income | 75 | €43 | €11 | -€32 | -74.1% |
| Financial charges | 65/66B | €814 | €1,704 | +€891 | +110% |
| Recurring financial charges | 65 | €814 | €1,704 | +€891 | +110% |
| Profit (loss) for the period before taxes | 9903 | €4,959 | €5,770 | +€811 | +16.4% |
| Income taxes | 67/77 | €451 | €525 | +€74 | +16.4% |
| Profit (loss) for the period | 9904 | €4,508 | €5,246 | +€737 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,508 | €5,246 | +€737 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.