ORIENTAL SEASONS: 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 SEASONS
Largest movements
- Tangible fixed assets -€2,120
down €2,120 (-25.8%), from €8,222 to €6,103
of which Other tangible fixed assets: -€1,955
- Cash -€781
down €781 (-7.2%), from €10,859 to €10,078
mainly Other debts (-€774) and Trade debts (-€727)
- Receivables within one year +€726
up €726 (+56.6%), from €1,282 to €2,008
of which Other amounts receivable: +€1,028
- Stocks and contracts +€400
up €400 (+11.1%), from €3,600 to €4,000
- Other debts -€774
down €774 (-3.2%), from €24,459 to €23,685
- Trade debts -€727
down €727 (-26.8%), from €2,716 to €1,988
- Gross operating margin -€8,068
down €8,068 (-72.5%), from €11,122 to €3,054
- Staff costs -€135
down €135 (-76.6%), from €176 to €41
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 | €28,464 | €26,689 | -€1,775 | -6.2% |
| Fixed assets | 21/28 | €12,722 | €10,603 | -€2,120 | -16.7% |
| Tangible fixed assets | 22/27 | €8,222 | €6,103 | -€2,120 | -25.8% |
| Furniture and vehicles | 24 | €402 | €237 | -€164 | -40.9% |
| Other tangible fixed assets | 26 | €7,821 | €5,866 | -€1,955 | -25.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €15,741 | €16,086 | +€345 | +2.2% |
| Stocks and contracts in progress | 3 | €3,600 | €4,000 | +€400 | +11.1% |
| Stocks | 30/36 | €3,600 | €4,000 | +€400 | +11.1% |
| Amounts receivable within one year | 40/41 | €1,282 | €2,008 | +€726 | +56.6% |
| Trade receivables | 40 | €303 | - | -€303 | |
| Other amounts receivable | 41 | €980 | €2,008 | +€1,028 | +105% |
| Cash at bank and in hand | 54/58 | €10,859 | €10,078 | -€781 | -7.2% |
| Total equity and liabilities | 10/49 | €28,464 | €26,689 | -€1,775 | -6.2% |
| Equity | 10/15 | €1,191 | €951 | -€240 | -20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,409 | -€17,649 | -€240 | -1.4% |
| Amounts payable | 17/49 | €27,272 | €25,738 | -€1,534 | -5.6% |
| Amounts payable within one year | 42/48 | €27,272 | €25,738 | -€1,534 | -5.6% |
| Trade debts | 44 | €2,716 | €1,988 | -€727 | -26.8% |
| Suppliers | 440/4 | €2,716 | €1,988 | -€727 | -26.8% |
| Taxes, remuneration and social security | 45 | €98 | €64 | -€34 | -34.2% |
| Taxes | 450/3 | €98 | €64 | -€34 | -34.2% |
| Other amounts payable | 47/48 | €24,459 | €23,685 | -€774 | -3.2% |
| Remuneration, social security and pensions | 62 | €176 | €41 | -€135 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,120 | €2,120 | = | 0.0% |
| Other operating charges | 640/8 | €717 | €738 | +€21 | +2.9% |
| Gross operating margin | 9900 | €11,122 | €3,054 | -€8,068 | -72.5% |
| Operating profit (loss) | 9901 | €8,108 | €155 | -€7,953 | -98.1% |
| Financial charges | 65/66B | €378 | €396 | +€17 | +4.5% |
| Recurring financial charges | 65 | €378 | €396 | +€17 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €7,730 | -€240 | -€7,970 | |
| Profit (loss) for the period | 9904 | €7,730 | -€240 | -€7,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,730 | -€240 | -€7,970 |
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 1 November 2026 via checked.be.