ORIENT-GK: 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-GK
Largest movements
- Cash -€24,314
down €24,314 (-97.9%), from €24,825 to €511
mainly Net result for the year (-€35,943) and Stocks and contracts (-€8,511)
- Stocks and contracts +€8,511
up €8,511 (+68.6%), from €12,414 to €20,925
- Receivables within one year -€6,228
down €6,228 (-76.0%), from €8,200 to €1,972
of which Other amounts receivable: -€3,255
- Tangible fixed assets +€4,716
up €4,716 (+33.6%), from €14,051 to €18,767
- Profit (loss) carried forward -€35,943
down €35,943 (-909%), from -€3,956 to -€39,899
- Trade debts +€15,725
new in 2025: €15,725
- Tax, wage and social debts +€3,835
new in 2025: €3,835
- Other debts -€933
no longer reported in 2025 (was €933)
- Gross operating margin -€30,473
down €30,473, from €6,348 to -€24,125
- Depreciation -€8,448
no longer reported in 2025 (was €8,448)
- Taxes +€5,884
new in 2025: €5,884
- Other operating charges +€4,044
up €4,044 (+254%), from €1,590 to €5,633
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 | €64,891 | €47,575 | -€17,316 | -26.7% |
| Fixed assets | 21/28 | €19,451 | €24,167 | +€4,716 | +24.2% |
| Tangible fixed assets | 22/27 | €14,051 | €18,767 | +€4,716 | +33.6% |
| Plant, machinery and equipment | 23 | €14,051 | €18,767 | +€4,716 | +33.6% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €45,439 | €23,408 | -€22,032 | -48.5% |
| Stocks and contracts in progress | 3 | €12,414 | €20,925 | +€8,511 | +68.6% |
| Stocks | 30/36 | €12,414 | €20,925 | +€8,511 | +68.6% |
| Amounts receivable within one year | 40/41 | €8,200 | €1,972 | -€6,228 | -76.0% |
| Trade receivables | 40 | €2,973 | - | -€2,973 | |
| Other amounts receivable | 41 | €5,227 | €1,972 | -€3,255 | -62.3% |
| Cash at bank and in hand | 54/58 | €24,825 | €511 | -€24,314 | -97.9% |
| Total equity and liabilities | 10/49 | €64,891 | €47,575 | -€17,316 | -26.7% |
| Equity | 10/15 | €63,958 | €28,014 | -€35,943 | -56.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,713 | €61,713 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,853 | €59,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,956 | -€39,899 | -€35,943 | -909% |
| Amounts payable | 17/49 | €933 | €19,561 | +€18,628 | +1,996% |
| Amounts payable after more than one year | 17 | - | €1 | +€1 | |
| Financial debts | 170/4 | - | €1 | +€1 | |
| Amounts payable within one year | 42/48 | €933 | €19,560 | +€18,627 | +1,996% |
| Trade debts | 44 | - | €15,725 | +€15,725 | |
| Suppliers | 440/4 | - | €15,725 | +€15,725 | |
| Taxes, remuneration and social security | 45 | - | €3,835 | +€3,835 | |
| Taxes | 450/3 | - | €3,835 | +€3,835 | |
| Other amounts payable | 47/48 | €933 | - | -€933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,448 | - | -€8,448 | |
| Other operating charges | 640/8 | €1,590 | €5,633 | +€4,044 | +254% |
| Gross operating margin | 9900 | €6,348 | -€24,125 | -€30,473 | |
| Operating profit (loss) | 9901 | -€3,690 | -€29,758 | -€26,068 | -706% |
| Financial charges | 65/66B | €266 | €301 | +€35 | +13.3% |
| Recurring financial charges | 65 | €266 | €301 | +€35 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,956 | -€30,059 | -€26,104 | -660% |
| Income taxes | 67/77 | - | €5,884 | +€5,884 | |
| Profit (loss) for the period | 9904 | -€3,956 | -€35,943 | -€31,988 | -809% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,956 | -€35,943 | -€31,988 | -809% |
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 17 October 2026 via checked.be.