ORIENTAL GALERY: 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.
ORIENTAL GALERY
Largest movements
- Cash +€9,443
up €9,443 (+52.4%), from €18,037 to €27,480
mainly Net result for the year (+€13,309) and Stocks and contracts (+€3,001)
- Stocks and contracts -€3,001
down €3,001 (-22.3%), from €13,484 to €10,483
- Tangible fixed assets -€982
down €982 (-23.9%), from €4,110 to €3,128
of which Plant, machinery and equipment: -€572
- Profit (loss) carried forward +€12,476
up €12,476 (+11.0%), from -€113,185 to -€100,709
- Other debts -€10,457
down €10,457 (-17.3%), from €60,582 to €50,125
- Trade debts +€1,796
up €1,796 (+326%), from €551 to €2,347
- Tax, wage and social debts +€1,555
up €1,555 (+53.7%), from €2,896 to €4,451
- Depreciation -€1,175
down €1,175 (-54.5%), from €2,157 to €982
- Financial charges +€1,002
up €1,002 (+57.7%), from €1,738 to €2,740
- Gross operating margin -€403
down €403 (-2.2%), from €18,223 to €17,820
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 | €41,156 | €46,886 | +€5,730 | +13.9% |
| Fixed assets | 21/28 | €9,480 | €8,498 | -€982 | -10.4% |
| Tangible fixed assets | 22/27 | €4,110 | €3,128 | -€982 | -23.9% |
| Plant, machinery and equipment | 23 | €2,327 | €1,755 | -€572 | -24.6% |
| Furniture and vehicles | 24 | €1,783 | €1,373 | -€410 | -23.0% |
| Financial fixed assets | 28 | €5,370 | €5,370 | = | 0.0% |
| Current assets | 29/58 | €31,676 | €38,389 | +€6,712 | +21.2% |
| Stocks and contracts in progress | 3 | €13,484 | €10,483 | -€3,001 | -22.3% |
| Stocks | 30/36 | €13,484 | €10,483 | -€3,001 | -22.3% |
| Amounts receivable within one year | 40/41 | €155 | €0 | -€155 | -100% |
| Trade receivables | 40 | €155 | €0 | -€155 | -100% |
| Cash at bank and in hand | 54/58 | €18,037 | €27,480 | +€9,443 | +52.4% |
| Deferred charges and accrued income | 490/1 | - | €426 | +€426 | |
| Total equity and liabilities | 10/49 | €41,156 | €46,886 | +€5,730 | +13.9% |
| Equity | 10/15 | -€23,260 | -€10,784 | +€12,476 | +53.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €71,325 | €71,325 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,218 | €12,218 | = | 0.0% |
| Distributable reserves | 133 | €59,107 | €59,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,185 | -€100,709 | +€12,476 | +11.0% |
| Amounts payable | 17/49 | €64,416 | €57,671 | -€6,745 | -10.5% |
| Amounts payable within one year | 42/48 | €64,029 | €56,923 | -€7,106 | -11.1% |
| Trade debts | 44 | €551 | €2,347 | +€1,796 | +326% |
| Suppliers | 440/4 | €551 | €2,347 | +€1,796 | +326% |
| Taxes, remuneration and social security | 45 | €2,896 | €4,451 | +€1,555 | +53.7% |
| Taxes | 450/3 | €2,896 | €4,451 | +€1,555 | +53.7% |
| Other amounts payable | 47/48 | €60,582 | €50,125 | -€10,457 | -17.3% |
| Accrued charges and deferred income | 492/3 | €387 | €748 | +€360 | +93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,157 | €982 | -€1,175 | -54.5% |
| Other operating charges | 640/8 | €894 | €816 | -€77 | -8.7% |
| Gross operating margin | 9900 | €18,223 | €17,820 | -€403 | -2.2% |
| Operating profit (loss) | 9901 | €15,172 | €16,021 | +€849 | +5.6% |
| Financial income | 75/76B | €344 | €184 | -€160 | -46.5% |
| Recurring financial income | 75 | €344 | €184 | -€160 | -46.5% |
| Financial charges | 65/66B | €1,738 | €2,740 | +€1,002 | +57.7% |
| Recurring financial charges | 65 | €1,738 | €2,740 | +€1,002 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €13,778 | €13,465 | -€313 | -2.3% |
| Income taxes | 67/77 | €199 | €157 | -€42 | -21.2% |
| Profit (loss) for the period | 9904 | €13,579 | €13,309 | -€271 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,579 | €13,309 | -€271 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.