ORION-CONSULT: 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.
ORION-CONSULT
Largest movements
- Receivables within one year -€8,902
down €8,902 (-36.7%), from €24,261 to €15,359
- Tangible fixed assets -€7,004
down €7,004 (-13.4%), from €52,216 to €45,212
of which Other tangible fixed assets: -€4,668
- Stocks and contracts +€6,347
new in 2025: €6,347
- Cash +€2,088
up €2,088 (+4.2%), from €49,207 to €51,295
mainly Net result for the year (+€11,515) and Depreciation (+€10,059)
- Reserves -€9,185
down €9,185 (-9.4%), from €98,180 to €88,995
of which Distributable reserves: -€9,185
- Other debts +€3,819
up €3,819 (+59.0%), from €6,467 to €10,286
- Trade debts -€3,337
down €3,337 (-77.9%), from €4,286 to €948
- Taxes +€7,361
up €7,361 (+111%), from €6,642 to €14,003
- Gross operating margin +€5,693
up €5,693 (+15.7%), from €36,194 to €41,887
- Other operating charges +€557
up €557 (+124%), from €449 to €1,006
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 | €131,965 | €124,494 | -€7,470 | -5.7% |
| Fixed assets | 21/28 | €52,216 | €45,212 | -€7,004 | -13.4% |
| Tangible fixed assets | 22/27 | €52,216 | €45,212 | -€7,004 | -13.4% |
| Plant, machinery and equipment | 23 | €1,682 | €1,471 | -€210 | -12.5% |
| Furniture and vehicles | 24 | €16,881 | €14,755 | -€2,126 | -12.6% |
| Other tangible fixed assets | 26 | €33,653 | €28,985 | -€4,668 | -13.9% |
| Current assets | 29/58 | €79,749 | €79,282 | -€467 | -0.6% |
| Stocks and contracts in progress | 3 | - | €6,347 | +€6,347 | |
| Contracts in progress | 37 | - | €6,347 | +€6,347 | |
| Amounts receivable within one year | 40/41 | €24,261 | €15,359 | -€8,902 | -36.7% |
| Trade receivables | 40 | €24,261 | €15,359 | -€8,902 | -36.7% |
| Current investments | 50/53 | €6,281 | €6,281 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,207 | €51,295 | +€2,088 | +4.2% |
| Total equity and liabilities | 10/49 | €131,965 | €124,494 | -€7,470 | -5.7% |
| Equity | 10/15 | €110,580 | €101,395 | -€9,185 | -8.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €98,180 | €88,995 | -€9,185 | -9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €96,320 | €87,135 | -€9,185 | -9.5% |
| Amounts payable | 17/49 | €21,384 | €23,099 | +€1,715 | +8.0% |
| Amounts payable within one year | 42/48 | €21,384 | €23,099 | +€1,715 | +8.0% |
| Trade debts | 44 | €4,286 | €948 | -€3,337 | -77.9% |
| Suppliers | 440/4 | €4,286 | €948 | -€3,337 | -77.9% |
| Taxes, remuneration and social security | 45 | €10,631 | €11,865 | +€1,233 | +11.6% |
| Taxes | 450/3 | €10,631 | €11,865 | +€1,233 | +11.6% |
| Other amounts payable | 47/48 | €6,467 | €10,286 | +€3,819 | +59.0% |
| Remuneration, social security and pensions | 62 | €3,520 | €3,840 | +€320 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,749 | €10,059 | +€309 | +3.2% |
| Other operating charges | 640/8 | €449 | €1,006 | +€557 | +124% |
| Gross operating margin | 9900 | €36,194 | €41,887 | +€5,693 | +15.7% |
| Operating profit (loss) | 9901 | €22,475 | €26,983 | +€4,507 | +20.1% |
| Financial charges | 65/66B | €1,562 | €1,464 | -€98 | -6.3% |
| Recurring financial charges | 65 | €1,562 | €1,464 | -€98 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €20,913 | €25,518 | +€4,605 | +22.0% |
| Income taxes | 67/77 | €6,642 | €14,003 | +€7,361 | +111% |
| Profit (loss) for the period | 9904 | €14,271 | €11,515 | -€2,756 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,271 | €11,515 | -€2,756 | -19.3% |
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 23 October 2026 via checked.be.