Orion Consultancy Group: what changed
Orion Consultancy Group
Largest movements
- Deferred charges and accrued income +€4,086
up €4,086 (+669%), from €611 to €4,697
- Receivables within one year +€2,506
up €2,506 (+8.5%), from €29,576 to €32,082
- Tangible fixed assets -€2,306
down €2,306 (-12.6%), from €18,355 to €16,049
of which Land and buildings: -€1,853
- Cash +€2,204
up €2,204 (+9.1%), from €24,324 to €26,528
mainly Depreciation (+€3,297) and Net result for the year (+€2,887)
- Profit (loss) carried forward +€4,310
up €4,310, from -€4,310 to €0
- Tax, wage and social debts +€2,640
up €2,640 (+33.8%), from €7,822 to €10,461
- Reserves -€1,423
down €1,423 (-16.5%), from €8,614 to €7,191
of which Distributable reserves: -€1,423
- Gross operating margin -€14,453
down €14,453 (-63.6%), from €22,742 to €8,289
- Other operating charges +€992
up €992 (+195%), from €508 to €1,500
- Depreciation +€683
up €683 (+26.1%), from €2,614 to €3,297
- Taxes +€456
up €456, from -€79 to €377
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,866 | €94,355 | +€6,490 | +7.4% |
| Fixed assets | 21/28 | €18,355 | €16,049 | -€2,306 | -12.6% |
| Tangible fixed assets | 22/27 | €18,355 | €16,049 | -€2,306 | -12.6% |
| Land and buildings | 22 | €14,542 | €12,688 | -€1,853 | -12.7% |
| Plant, machinery and equipment | 23 | €3,032 | €2,358 | -€673 | -22.2% |
| Furniture and vehicles | 24 | €782 | €1,002 | +€220 | +28.2% |
| Current assets | 29/58 | €69,511 | €78,306 | +€8,795 | +12.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,576 | €32,082 | +€2,506 | +8.5% |
| Trade receivables | 40 | €29,576 | €32,082 | +€2,506 | +8.5% |
| Cash at bank and in hand | 54/58 | €24,324 | €26,528 | +€2,204 | +9.1% |
| Deferred charges and accrued income | 490/1 | €611 | €4,697 | +€4,086 | +669% |
| Total equity and liabilities | 10/49 | €87,866 | €94,355 | +€6,490 | +7.4% |
| Equity | 10/15 | €10,504 | €13,391 | +€2,887 | +27.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,614 | €7,191 | -€1,423 | -16.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €6,754 | €5,331 | -€1,423 | -21.1% |
| Profit (loss) carried forward | 14 | -€4,310 | €0 | +€4,310 | |
| Amounts payable | 17/49 | €77,361 | €80,964 | +€3,602 | +4.7% |
| Amounts payable within one year | 42/48 | €77,361 | €80,964 | +€3,602 | +4.7% |
| Trade debts | 44 | €9,392 | €10,235 | +€843 | +9.0% |
| Suppliers | 440/4 | €9,392 | €10,235 | +€843 | +9.0% |
| Taxes, remuneration and social security | 45 | €7,822 | €10,461 | +€2,640 | +33.8% |
| Taxes | 450/3 | €7,822 | €10,461 | +€2,640 | +33.8% |
| Other amounts payable | 47/48 | €60,147 | €60,267 | +€120 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,614 | €3,297 | +€683 | +26.1% |
| Other operating charges | 640/8 | €508 | €1,500 | +€992 | +195% |
| Gross operating margin | 9900 | €22,742 | €8,289 | -€14,453 | -63.6% |
| Operating profit (loss) | 9901 | €19,620 | €3,493 | -€16,127 | -82.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.8% |
| Financial charges | 65/66B | €327 | €229 | -€98 | -29.9% |
| Recurring financial charges | 65 | €327 | €229 | -€98 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €19,293 | €3,264 | -€16,030 | -83.1% |
| Income taxes | 67/77 | -€79 | €377 | +€456 | |
| Profit (loss) for the period | 9904 | €19,373 | €2,887 | -€16,486 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,373 | €2,887 | -€16,486 | -85.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.