ORIENTALIA: 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.
ORIENTALIA
Largest movements
- Receivables within one year +€23,296
up €23,296 (+13.6%), from €171,508 to €194,804
of which Other amounts receivable: +€20,962
- Financial fixed assets +€19,422
new in 2024: €19,422
- Tangible fixed assets -€11,898
down €11,898 (-37.8%), from €31,457 to €19,559
of which Furniture and vehicles: -€13,925
- Cash +€10,103
up €10,103 (+70.4%), from €14,360 to €24,463
mainly Net result for the year (+€29,630) and Depreciation (+€15,473)
- Deferred charges and accrued income +€3,324
new in 2024: €3,324
- Profit (loss) carried forward +€29,630
new in 2024: €29,630
- Trade debts +€14,864
up €14,864 (+749.3%), from €1,984 to €16,848
- Gross operating margin +€68,076
up €68,076 (+199.7%), from €34,093 to €102,169
- Other operating charges +€6,476
up €6,476 (+1684.5%), from €384 to €6,860
- Staff costs -€4,221
down €4,221 (-8.1%), from €51,882 to €47,661
- Financial charges +€1,280
up €1,280 (+92.3%), from €1,387 to €2,667
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.
Cash bridge derived
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 | €220,573 | €265,073 | +€44,500 | +20.2% |
| Fixed assets | 21/28 | €31,457 | €38,981 | +€7,524 | +23.9% |
| Tangible fixed assets | 22/27 | €31,457 | €19,559 | -€11,898 | -37.8% |
| Land and buildings | 22 | €200 | - | -€200 | |
| Plant, machinery and equipment | 23 | - | €2,226 | +€2,226 | |
| Furniture and vehicles | 24 | €31,258 | €17,333 | -€13,925 | -44.5% |
| Financial fixed assets | 28 | - | €19,422 | +€19,422 | |
| Current assets | 29/58 | €189,115 | €226,091 | +€36,976 | +19.6% |
| Stocks and contracts in progress | 3 | €3,247 | €3,499 | +€252 | +7.8% |
| Stocks | 30/36 | €3,247 | €3,499 | +€252 | +7.8% |
| Amounts receivable within one year | 40/41 | €171,508 | €194,804 | +€23,296 | +13.6% |
| Trade receivables | 40 | €2,084 | €4,418 | +€2,334 | +112.0% |
| Other amounts receivable | 41 | €169,425 | €190,386 | +€20,962 | +12.4% |
| Cash at bank and in hand | 54/58 | €14,360 | €24,463 | +€10,103 | +70.4% |
| Deferred charges and accrued income | 490/1 | - | €3,324 | +€3,324 | |
| Total equity and liabilities | 10/49 | €220,573 | €265,073 | +€44,500 | +20.2% |
| Equity | 10/15 | €151,191 | €180,821 | +€29,630 | +19.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €132,599 | €132,599 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,921 | €1,921 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,921 | €1,921 | = | 0.0% |
| Tax-exempt reserves | 132 | €121,963 | €121,963 | = | 0.0% |
| Distributable reserves | 133 | €8,716 | €8,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €29,630 | +€29,630 | |
| Provisions and deferred taxes | 16 | €62,801 | €62,801 | = | 0.0% |
| Deferred taxes | 168 | €62,801 | €62,801 | = | 0.0% |
| Amounts payable | 17/49 | €6,580 | €21,450 | +€14,870 | +226.0% |
| Amounts payable within one year | 42/48 | €6,580 | €21,450 | +€14,870 | +226.0% |
| Current portion of amounts payable after more than one year | 42 | €1,864 | - | -€1,864 | |
| Trade debts | 44 | €1,984 | €16,848 | +€14,864 | +749.3% |
| Suppliers | 440/4 | €1,984 | €16,848 | +€14,864 | +749.3% |
| Taxes, remuneration and social security | 45 | €2,732 | €4,602 | +€1,870 | +68.4% |
| Taxes | 450/3 | €292 | €4,602 | +€4,310 | +1476.9% |
| Remuneration and social security | 454/9 | €2,440 | - | -€2,440 | |
| Remuneration, social security and pensions | 62 | €51,882 | €47,661 | -€4,221 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,092 | €15,473 | +€380 | +2.5% |
| Other operating charges | 640/8 | €384 | €6,860 | +€6,476 | +1684.5% |
| Gross operating margin | 9900 | €34,093 | €102,169 | +€68,076 | +199.7% |
| Operating profit (loss) | 9901 | -€33,266 | €32,175 | +€65,441 | |
| Financial income | 75/76B | €1 | €122 | +€121 | +11730.1% |
| Recurring financial income | 75 | €1 | €122 | +€121 | +11730.1% |
| Financial charges | 65/66B | €1,387 | €2,667 | +€1,280 | +92.3% |
| Recurring financial charges | 65 | €1,387 | €2,667 | +€1,280 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,652 | €29,630 | +€64,282 | |
| Profit (loss) for the period | 9904 | -€34,652 | €29,630 | +€64,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,652 | €29,630 | +€64,282 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.