ORIENTAL SUN: 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 SUN
Largest movements
- Cash +€59,777
up €59,777 (+66.2%), from €90,325 to €150,102
mainly Net result for the year (+€54,189) and Tax, wage and social debts (+€23,761)
- Tangible fixed assets +€9,589
up €9,589 (+58.5%), from €16,392 to €25,981
of which Furniture and vehicles: +€20,446
- Receivables within one year -€8,864
down €8,864 (-24.6%), from €35,974 to €27,110
of which Other amounts receivable: -€23,738
- Deferred charges and accrued income -€2,975
down €2,975 (-34.3%), from €8,678 to €5,703
- Profit (loss) carried forward +€54,189
up €54,189 (+69.0%), from €78,544 to €132,733
- Tax, wage and social debts +€23,761
up €23,761 (+75.0%), from €31,687 to €55,448
of which Taxes: +€19,113
- Trade debts -€19,932
down €19,932 (-100%), from €19,932 to €0
- Gross operating margin +€114,106
up €114,106 (+59.8%), from €190,939 to €305,045
- Purchases and services -€62,308
down €62,308 (-13.3%), from €468,328 to €406,020
- Staff costs +€37,626
up €37,626 (+22.4%), from €168,168 to €205,794
- Turnover +€32,232
up €32,232 (+5.0%), from €641,425 to €673,658
- Taxes +€21,832
up €21,832 (+850%), from €2,569 to €24,401
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,156 | €234,124 | +€58,968 | +33.7% |
| Fixed assets | 21/28 | €31,620 | €41,209 | +€9,589 | +30.3% |
| Tangible fixed assets | 22/27 | €16,392 | €25,981 | +€9,589 | +58.5% |
| Plant, machinery and equipment | 23 | €13,143 | €2,736 | -€10,407 | -79.2% |
| Furniture and vehicles | 24 | €2,799 | €23,245 | +€20,446 | +731% |
| Other tangible fixed assets | 26 | €450 | €0 | -€450 | -100% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €15,228 | €15,228 | = | 0.0% |
| Current assets | 29/58 | €143,535 | €192,915 | +€49,379 | +34.4% |
| Stocks and contracts in progress | 3 | €8,558 | €10,000 | +€1,442 | +16.8% |
| Stocks | 30/36 | €8,558 | €10,000 | +€1,442 | +16.8% |
| Amounts receivable within one year | 40/41 | €35,974 | €27,110 | -€8,864 | -24.6% |
| Trade receivables | 40 | €9,667 | €24,541 | +€14,874 | +154% |
| Other amounts receivable | 41 | €26,307 | €2,569 | -€23,738 | -90.2% |
| Cash at bank and in hand | 54/58 | €90,325 | €150,102 | +€59,777 | +66.2% |
| Deferred charges and accrued income | 490/1 | €8,678 | €5,703 | -€2,975 | -34.3% |
| Total equity and liabilities | 10/49 | €175,156 | €234,124 | +€58,968 | +33.7% |
| Equity | 10/15 | €123,537 | €177,726 | +€54,189 | +43.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,793 | €38,793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,801 | €0 | -€1,801 | -100% |
| Reserves not available under the articles | 1311 | €1,801 | €0 | -€1,801 | -100% |
| Tax-exempt reserves | 132 | €25,492 | €25,492 | = | 0.0% |
| Distributable reserves | 133 | €11,500 | €13,301 | +€1,801 | +15.7% |
| Profit (loss) carried forward | 14 | €78,544 | €132,733 | +€54,189 | +69.0% |
| Amounts payable | 17/49 | €51,619 | €56,398 | +€4,780 | +9.3% |
| Amounts payable within one year | 42/48 | €51,619 | €56,398 | +€4,780 | +9.3% |
| Trade debts | 44 | €19,932 | €0 | -€19,932 | -100% |
| Suppliers | 440/4 | €19,932 | €0 | -€19,932 | -100% |
| Taxes, remuneration and social security | 45 | €31,687 | €55,448 | +€23,761 | +75.0% |
| Taxes | 450/3 | €13,027 | €32,141 | +€19,113 | +147% |
| Remuneration and social security | 454/9 | €18,660 | €23,307 | +€4,647 | +24.9% |
| Other amounts payable | 47/48 | €0 | €951 | +€951 | |
| Turnover | 70 | €641,425 | €673,658 | +€32,232 | +5.0% |
| Non-recurring operating income | 76A | - | €17,056 | +€17,056 | |
| Goods, raw materials, services and sundry goods | 60/61 | €468,328 | €406,020 | -€62,308 | -13.3% |
| Remuneration, social security and pensions | 62 | €168,168 | €205,794 | +€37,626 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,076 | €8,542 | -€2,534 | -22.9% |
| Other operating charges | 640/8 | €4,836 | €5,080 | +€245 | +5.1% |
| Non-recurring operating charges | 66A | €158 | - | -€158 | |
| Gross operating margin | 9900 | €190,939 | €305,045 | +€114,106 | +59.8% |
| Operating profit (loss) | 9901 | €6,701 | €85,629 | +€78,928 | +1,178% |
| Financial income | 75/76B | €80 | €73 | -€8 | -9.5% |
| Recurring financial income | 75 | €80 | €73 | -€8 | -9.5% |
| Financial charges | 65/66B | €5,604 | €7,112 | +€1,508 | +26.9% |
| Recurring financial charges | 65 | €5,604 | €7,112 | +€1,508 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €1,178 | €78,590 | +€77,412 | +6,572% |
| Income taxes | 67/77 | €2,569 | €24,401 | +€21,832 | +850% |
| Profit (loss) for the period | 9904 | -€1,391 | €54,189 | +€55,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,391 | €54,189 | +€55,580 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.