ORIENT-NK: 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-NK
Largest movements
- Tangible fixed assets +€120,492
up €120,492 (+179.0%), from €67,332 to €187,824
of which Land and buildings: +€151,092
- Cash -€34,508
down €34,508 (-27.9%), from €123,779 to €89,270
mainly Investment in fixed assets (net) (-€120,492) and Accrued charges and deferred income (-€12,630)
- Profit (loss) carried forward +€67,989
up €67,989 (+44.6%), from €152,350 to €220,340
- Other debts +€28,258
up €28,258 (+213.6%), from €13,228 to €41,486
- Accrued charges and deferred income -€12,630
no longer reported in 2025 (was €12,630)
- Trade debts +€3,926
up €3,926 (+584.2%), from €672 to €4,598
- Tax, wage and social debts -€3,630
down €3,630 (-49.7%), from €7,301 to €3,671
- Gross operating margin -€23,584
down €23,584 (-24.5%), from €96,141 to €72,557
- Taxes -€17,678
no longer reported in 2025 (was €17,678)
- Depreciation -€16,381
no longer reported in 2025 (was €16,381)
- Financial charges +€2,466
new in 2025: €2,466
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 | €193,182 | €277,094 | +€83,913 | +43.4% |
| Fixed assets | 21/28 | €67,332 | €187,824 | +€120,492 | +179.0% |
| Tangible fixed assets | 22/27 | €67,332 | €187,824 | +€120,492 | +179.0% |
| Land and buildings | 22 | €4,178 | €155,270 | +€151,092 | +3616.6% |
| Plant, machinery and equipment | 23 | €20,779 | €11,640 | -€9,139 | -44.0% |
| Furniture and vehicles | 24 | €22,621 | €1,160 | -€21,460 | -94.9% |
| Other tangible fixed assets | 26 | €19,754 | €19,754 | -€0 | 0.0% |
| Current assets | 29/58 | €125,850 | €89,270 | -€36,580 | -29.1% |
| Amounts receivable within one year | 40/41 | €2,071 | - | -€2,071 | |
| Trade receivables | 40 | €2,071 | - | -€2,071 | |
| Cash at bank and in hand | 54/58 | €123,779 | €89,270 | -€34,508 | -27.9% |
| Total equity and liabilities | 10/49 | €193,182 | €277,094 | +€83,913 | +43.4% |
| Equity | 10/15 | €159,350 | €227,340 | +€67,989 | +42.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,350 | €220,340 | +€67,989 | +44.6% |
| Amounts payable | 17/49 | €33,831 | €49,755 | +€15,923 | +47.1% |
| Amounts payable within one year | 42/48 | €21,201 | €49,755 | +€28,553 | +134.7% |
| Trade debts | 44 | €672 | €4,598 | +€3,926 | +584.2% |
| Suppliers | 440/4 | €672 | €4,598 | +€3,926 | +584.2% |
| Taxes, remuneration and social security | 45 | €7,301 | €3,671 | -€3,630 | -49.7% |
| Taxes | 450/3 | €7,301 | €3,671 | -€3,630 | -49.7% |
| Other amounts payable | 47/48 | €13,228 | €41,486 | +€28,258 | +213.6% |
| Accrued charges and deferred income | 492/3 | €12,630 | - | -€12,630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,381 | - | -€16,381 | |
| Other operating charges | 640/8 | €2,407 | €2,103 | -€304 | -12.6% |
| Gross operating margin | 9900 | €96,141 | €72,557 | -€23,584 | -24.5% |
| Operating profit (loss) | 9901 | €77,354 | €70,455 | -€6,899 | -8.9% |
| Financial charges | 65/66B | - | €2,466 | +€2,466 | |
| Recurring financial charges | 65 | - | €2,466 | +€2,466 | |
| Profit (loss) for the period before taxes | 9903 | €77,354 | €67,989 | -€9,365 | -12.1% |
| Income taxes | 67/77 | €17,678 | - | -€17,678 | |
| Profit (loss) for the period | 9904 | €59,676 | €67,989 | +€8,313 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,676 | €67,989 | +€8,313 | +13.9% |
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 3 October 2026 via checked.be.