ORIENT OVERSEAS DEVELOPMENTS: 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 OVERSEAS DEVELOPMENTS
Largest movements
- Cash +€16,725
up €16,725 (+30.8%), from €54,283 to €71,008
mainly Net result for the year (+€14,920) and Trade debts (+€2,448)
- Deferred charges and accrued income +€992
new in 2025: €992
- Reserves +€14,920
up €14,920 (+41.0%), from €36,397 to €51,317
- Trade debts +€2,448
up €2,448 (+20230.8%), from €12 to €2,460
- Tax, wage and social debts +€760
up €760 (+44.5%), from €1,707 to €2,466
- Gross operating margin +€2,292
up €2,292 (+12.9%), from €17,760 to €20,051
- Taxes +€1,573
up €1,573 (+45.3%), from €3,470 to €5,043
- Financial income +€365
new in 2025: €365
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 | €57,347 | €75,594 | +€18,247 | +31.8% |
| Fixed assets | 21/28 | €144 | - | -€144 | |
| Tangible fixed assets | 22/27 | €144 | - | -€144 | |
| Plant, machinery and equipment | 23 | €144 | - | -€144 | |
| Current assets | 29/58 | €57,203 | €75,594 | +€18,391 | +32.2% |
| Stocks and contracts in progress | 3 | €71 | €91 | +€19 | +27.1% |
| Stocks | 30/36 | €71 | €91 | +€19 | +27.1% |
| Amounts receivable within one year | 40/41 | €2,849 | €3,503 | +€654 | +23.0% |
| Trade receivables | 40 | - | €992 | +€992 | |
| Other amounts receivable | 41 | €2,849 | €2,511 | -€337 | -11.8% |
| Cash at bank and in hand | 54/58 | €54,283 | €71,008 | +€16,725 | +30.8% |
| Deferred charges and accrued income | 490/1 | - | €992 | +€992 | |
| Total equity and liabilities | 10/49 | €57,347 | €75,594 | +€18,247 | +31.8% |
| Equity | 10/15 | €54,997 | €69,917 | +€14,920 | +27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,397 | €51,317 | +€14,920 | +41.0% |
| Distributable reserves | 133 | €36,397 | €51,317 | +€14,920 | +41.0% |
| Amounts payable | 17/49 | €2,350 | €5,677 | +€3,327 | +141.6% |
| Amounts payable within one year | 42/48 | €2,350 | €5,677 | +€3,327 | +141.6% |
| Trade debts | 44 | €12 | €2,460 | +€2,448 | +20230.8% |
| Suppliers | 440/4 | €12 | €2,460 | +€2,448 | +20230.8% |
| Taxes, remuneration and social security | 45 | €1,707 | €2,466 | +€760 | +44.5% |
| Taxes | 450/3 | €1,707 | €2,466 | +€760 | +44.5% |
| Other amounts payable | 47/48 | €631 | €751 | +€120 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144 | €144 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €17,760 | €20,051 | +€2,292 | +12.9% |
| Operating profit (loss) | 9901 | €17,498 | €19,788 | +€2,290 | +13.1% |
| Financial income | 75/76B | - | €365 | +€365 | |
| Recurring financial income | 75 | - | €365 | +€365 | |
| Financial charges | 65/66B | €150 | €190 | +€39 | +26.3% |
| Recurring financial charges | 65 | €150 | €190 | +€39 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €17,348 | €19,963 | +€2,615 | +15.1% |
| Income taxes | 67/77 | €3,470 | €5,043 | +€1,573 | +45.3% |
| Profit (loss) for the period | 9904 | €13,878 | €14,920 | +€1,042 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,878 | €14,920 | +€1,042 | +7.5% |
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 2 October 2026 via checked.be.