ORIENTIS: 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.
ORIENTIS
Largest movements
- Receivables after one year -€32,610
down €32,610 (-38.4%), from €85,000 to €52,390
- Cash +€8,706
up €8,706 (+16.2%), from €53,847 to €62,553
mainly Receivables after one year (+€32,610) and Other debts (+€12,870)
- Receivables within one year +€6,296
up €6,296 (+1639.6%), from €384 to €6,680
of which Other amounts receivable: +€6,523
- Reserves -€42,245
down €42,245 (-47.2%), from €89,544 to €47,299
- Other debts +€12,870
up €12,870 (+37.2%), from €34,570 to €47,440
- Tax, wage and social debts +€9,553
up €9,553 (+89.7%), from €10,649 to €20,202
of which Taxes: +€9,553
- Gross operating margin -€17,276
down €17,276 (-61.9%), from €27,914 to €10,638
- Taxes -€4,623
down €4,623 (-63.8%), from €7,249 to €2,626
- Staff costs -€2,710
no longer reported in 2025 (was €2,710)
- Depreciation +€953
up €953 (+325.3%), from €293 to €1,246
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 | €142,973 | €123,910 | -€19,063 | -13.3% |
| Fixed assets | 21/28 | €3,447 | €2,201 | -€1,246 | -36.1% |
| Tangible fixed assets | 22/27 | €3,447 | €2,201 | -€1,246 | -36.1% |
| Land and buildings | 22 | €344 | €172 | -€172 | -50.0% |
| Plant, machinery and equipment | 23 | €3,103 | €2,029 | -€1,074 | -34.6% |
| Current assets | 29/58 | €139,526 | €121,709 | -€17,817 | -12.8% |
| Amounts receivable after more than one year | 29 | €85,000 | €52,390 | -€32,610 | -38.4% |
| Other amounts receivable | 291 | €85,000 | €52,390 | -€32,610 | -38.4% |
| Amounts receivable within one year | 40/41 | €384 | €6,680 | +€6,296 | +1639.6% |
| Trade receivables | 40 | €290 | €63 | -€227 | -78.3% |
| Other amounts receivable | 41 | €94 | €6,617 | +€6,523 | +6939.4% |
| Cash at bank and in hand | 54/58 | €53,847 | €62,553 | +€8,706 | +16.2% |
| Deferred charges and accrued income | 490/1 | €295 | €86 | -€209 | -70.8% |
| Total equity and liabilities | 10/49 | €142,973 | €123,910 | -€19,063 | -13.3% |
| Equity | 10/15 | €95,744 | €53,499 | -€42,245 | -44.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,544 | €47,299 | -€42,245 | -47.2% |
| Distributable reserves | 133 | €89,544 | €47,299 | -€42,245 | -47.2% |
| Amounts payable | 17/49 | €47,229 | €70,411 | +€23,182 | +49.1% |
| Amounts payable within one year | 42/48 | €47,229 | €70,411 | +€23,182 | +49.1% |
| Trade debts | 44 | €2,010 | €2,769 | +€759 | +37.8% |
| Suppliers | 440/4 | €2,010 | €2,769 | +€759 | +37.8% |
| Taxes, remuneration and social security | 45 | €10,649 | €20,202 | +€9,553 | +89.7% |
| Taxes | 450/3 | €7,776 | €17,329 | +€9,553 | +122.9% |
| Remuneration and social security | 454/9 | €2,873 | €2,873 | = | 0.0% |
| Other amounts payable | 47/48 | €34,570 | €47,440 | +€12,870 | +37.2% |
| Remuneration, social security and pensions | 62 | €2,710 | - | -€2,710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €1,246 | +€953 | +325.3% |
| Other operating charges | 640/8 | €3,241 | €3,230 | -€11 | -0.3% |
| Gross operating margin | 9900 | €27,914 | €10,638 | -€17,276 | -61.9% |
| Operating profit (loss) | 9901 | €21,670 | €6,162 | -€15,508 | -71.6% |
| Financial income | 75/76B | €1,346 | €1,347 | +€1 | +0.1% |
| Recurring financial income | 75 | €1,346 | €1,347 | +€1 | +0.1% |
| Financial charges | 65/66B | €118 | €128 | +€10 | +8.5% |
| Recurring financial charges | 65 | €118 | €128 | +€10 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €22,898 | €7,381 | -€15,517 | -67.8% |
| Income taxes | 67/77 | €7,249 | €2,626 | -€4,623 | -63.8% |
| Profit (loss) for the period | 9904 | €15,649 | €4,755 | -€10,894 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,649 | €4,755 | -€10,894 | -69.6% |
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 11 October 2026 via checked.be.