ORIENT FOOD: 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 FOOD
Largest movements
- Cash +€9,579
up €9,579 (+179%), from €5,347 to €14,926
mainly Net result for the year (+€5,432) and Trade debts (+€4,459)
- Tangible fixed assets -€900
down €900 (-26.3%), from €3,421 to €2,521
- Stocks and contracts +€694
up €694 (+17.8%), from €3,903 to €4,597
- Profit (loss) carried forward +€5,432
up €5,432 (+49.4%), from €11,003 to €16,435
- Trade debts +€4,459
up €4,459 (+18.3%), from €24,367 to €28,826
- Gross operating margin -€3,697
down €3,697 (-35.7%), from €10,368 to €6,671
- Taxes -€1,017
no longer reported in 2024 (was €1,017)
- Depreciation -€360
down €360 (-28.6%), from €1,260 to €900
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 | €45,869 | €55,761 | +€9,891 | +21.6% |
| Fixed assets | 21/28 | €3,721 | €2,821 | -€900 | -24.2% |
| Tangible fixed assets | 22/27 | €3,421 | €2,521 | -€900 | -26.3% |
| Furniture and vehicles | 24 | €3,421 | €2,521 | -€900 | -26.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €42,149 | €52,940 | +€10,791 | +25.6% |
| Stocks and contracts in progress | 3 | €3,903 | €4,597 | +€694 | +17.8% |
| Stocks | 30/36 | €3,903 | €4,597 | +€694 | +17.8% |
| Amounts receivable within one year | 40/41 | €32,899 | €33,417 | +€518 | +1.6% |
| Trade receivables | 40 | €16,155 | €19,333 | +€3,178 | +19.7% |
| Other amounts receivable | 41 | €16,744 | €14,084 | -€2,660 | -15.9% |
| Cash at bank and in hand | 54/58 | €5,347 | €14,926 | +€9,579 | +179% |
| Total equity and liabilities | 10/49 | €45,869 | €55,761 | +€9,891 | +21.6% |
| Equity | 10/15 | €21,503 | €26,935 | +€5,432 | +25.3% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,003 | €16,435 | +€5,432 | +49.4% |
| Amounts payable | 17/49 | €24,367 | €28,826 | +€4,459 | +18.3% |
| Amounts payable within one year | 42/48 | €24,367 | €28,826 | +€4,459 | +18.3% |
| Trade debts | 44 | €24,367 | €28,826 | +€4,459 | +18.3% |
| Suppliers | 440/4 | €24,367 | €28,826 | +€4,459 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €900 | -€360 | -28.6% |
| Other operating charges | 640/8 | €99 | €188 | +€89 | +89.5% |
| Gross operating margin | 9900 | €10,368 | €6,671 | -€3,697 | -35.7% |
| Operating profit (loss) | 9901 | €9,009 | €5,584 | -€3,425 | -38.0% |
| Financial charges | 65/66B | €153 | €152 | -€2 | -1.0% |
| Recurring financial charges | 65 | €153 | €152 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €8,855 | €5,432 | -€3,423 | -38.7% |
| Income taxes | 67/77 | €1,017 | - | -€1,017 | |
| Profit (loss) for the period | 9904 | €7,838 | €5,432 | -€2,406 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,838 | €5,432 | -€2,406 | -30.7% |
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 30 October 2026 via checked.be.