ORIENTUS: 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.
ORIENTUS
Largest movements
- Current investments +€139,657
up €139,657 (+47.6%), from €293,102 to €432,759
- Cash -€78,019
down €78,019 (-65.0%), from €120,108 to €42,089
mainly Current investments (-€139,657) and Contributions, distributions and other (-€96,113)
- Tangible fixed assets -€20,375
down €20,375 (-22.6%), from €90,263 to €69,887
of which Furniture and vehicles: -€12,234
- Other debts +€44,358
up €44,358 (+51.2%), from €86,622 to €130,981
- Reserves -€10,801
down €10,801 (-2.7%), from €401,475 to €390,675
- Tax, wage and social debts +€8,003
up €8,003 (+29.3%), from €27,310 to €35,313
of which Taxes: +€10,503
- Gross operating margin +€47,990
up €47,990 (+51.3%), from €93,577 to €141,566
- Taxes +€15,331
up €15,331 (+76.7%), from €19,986 to €35,318
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 | €535,017 | €577,086 | +€42,070 | +7.9% |
| Fixed assets | 21/28 | €90,263 | €69,887 | -€20,375 | -22.6% |
| Tangible fixed assets | 22/27 | €90,263 | €69,887 | -€20,375 | -22.6% |
| Land and buildings | 22 | €41,433 | €38,433 | -€3,000 | -7.2% |
| Plant, machinery and equipment | 23 | €698 | €261 | -€437 | -62.6% |
| Furniture and vehicles | 24 | €17,146 | €4,913 | -€12,234 | -71.3% |
| Other tangible fixed assets | 26 | €30,985 | €26,280 | -€4,705 | -15.2% |
| Current assets | 29/58 | €444,754 | €507,199 | +€62,445 | +14.0% |
| Amounts receivable within one year | 40/41 | €26,780 | €28,326 | +€1,546 | +5.8% |
| Trade receivables | 40 | €16,161 | €17,714 | +€1,553 | +9.6% |
| Other amounts receivable | 41 | €10,619 | €10,612 | -€7 | -0.1% |
| Current investments | 50/53 | €293,102 | €432,759 | +€139,657 | +47.6% |
| Cash at bank and in hand | 54/58 | €120,108 | €42,089 | -€78,019 | -65.0% |
| Deferred charges and accrued income | 490/1 | €4,764 | €4,025 | -€739 | -15.5% |
| Total equity and liabilities | 10/49 | €535,017 | €577,086 | +€42,070 | +7.9% |
| Equity | 10/15 | €420,475 | €409,675 | -€10,801 | -2.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €401,475 | €390,675 | -€10,801 | -2.7% |
| Distributable reserves | 133 | €401,475 | €390,675 | -€10,801 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,541 | €167,412 | +€52,870 | +46.2% |
| Amounts payable within one year | 42/48 | €114,541 | €167,412 | +€52,870 | +46.2% |
| Financial debts | 43 | €334 | €876 | +€542 | +162.2% |
| Credit institutions | 430/8 | €334 | €876 | +€542 | +162.2% |
| Trade debts | 44 | €275 | €242 | -€33 | -12.0% |
| Suppliers | 440/4 | €275 | €242 | -€33 | -12.0% |
| Taxes, remuneration and social security | 45 | €27,310 | €35,313 | +€8,003 | +29.3% |
| Taxes | 450/3 | €24,810 | €35,313 | +€10,503 | +42.3% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €86,622 | €130,981 | +€44,358 | +51.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,247 | €20,375 | -€871 | -4.1% |
| Other operating charges | 640/8 | €1,632 | €1,455 | -€177 | -10.9% |
| Gross operating margin | 9900 | €93,577 | €141,566 | +€47,990 | +51.3% |
| Operating profit (loss) | 9901 | €70,698 | €119,736 | +€49,038 | +69.4% |
| Financial income | 75/76B | €3,880 | €4,091 | +€211 | +5.4% |
| Recurring financial income | 75 | €3,880 | €4,091 | +€211 | +5.4% |
| Financial charges | 65/66B | €3,216 | €3,198 | -€18 | -0.6% |
| Recurring financial charges | 65 | €3,216 | €3,198 | -€18 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €71,362 | €120,629 | +€49,267 | +69.0% |
| Income taxes | 67/77 | €19,986 | €35,318 | +€15,331 | +76.7% |
| Profit (loss) for the period | 9904 | €51,376 | €85,312 | +€33,936 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,376 | €85,312 | +€33,936 | +66.1% |
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.