Orion Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€207,562
down €207,562 (-96.7%), from €214,687 to €7,125
of which Land and buildings: -€214,687
- Cash +€62,952
up €62,952 (+575%), from €10,944 to €73,896
mainly Investment in fixed assets (net) (+€205,329) and Net result for the year (+€67,843)
- Receivables within one year +€6,979
up €6,979 (+46.6%), from €14,969 to €21,948
of which Trade receivables: +€6,029
- Debts after one year -€132,124
no longer reported in 2025 (was €132,124)
- Current portion of long-term debt -€14,471
no longer reported in 2025 (was €14,471)
- Reserves +€7,843
up €7,843 (+9.2%), from €85,115 to €92,958
- Tax, wage and social debts +€4,007
up €4,007 (+96.3%), from €4,161 to €8,168
- Trade debts -€3,080
down €3,080 (-93.5%), from €3,294 to €214
- Gross operating margin +€92,503
up €92,503 (+781%), from €11,852 to €104,355
- Taxes +€18,337
up €18,337 (+4,167%), from €440 to €18,777
- Financial charges +€3,070
up €3,070 (+45.1%), from €6,804 to €9,874
- Staff costs +€3,006
up €3,006 (+435%), from €691 to €3,697
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 | €241,696 | €103,840 | -€137,856 | -57.0% |
| Fixed assets | 21/28 | €214,687 | €7,125 | -€207,562 | -96.7% |
| Tangible fixed assets | 22/27 | €214,687 | €7,125 | -€207,562 | -96.7% |
| Land and buildings | 22 | €214,687 | - | -€214,687 | |
| Plant, machinery and equipment | 23 | - | €662 | +€662 | |
| Furniture and vehicles | 24 | - | €6,463 | +€6,463 | |
| Current assets | 29/58 | €27,009 | €96,715 | +€69,706 | +258% |
| Amounts receivable within one year | 40/41 | €14,969 | €21,948 | +€6,979 | +46.6% |
| Trade receivables | 40 | €13,510 | €19,539 | +€6,029 | +44.6% |
| Other amounts receivable | 41 | €1,460 | €2,409 | +€949 | +65.0% |
| Cash at bank and in hand | 54/58 | €10,944 | €73,896 | +€62,952 | +575% |
| Deferred charges and accrued income | 490/1 | €1,095 | €871 | -€225 | -20.5% |
| Total equity and liabilities | 10/49 | €241,696 | €103,840 | -€137,856 | -57.0% |
| Equity | 10/15 | €87,615 | €95,458 | +€7,843 | +9.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €85,115 | €92,958 | +€7,843 | +9.2% |
| Distributable reserves | 133 | €85,115 | €92,958 | +€7,843 | +9.2% |
| Amounts payable | 17/49 | €154,081 | €8,382 | -€145,700 | -94.6% |
| Amounts payable after more than one year | 17 | €132,124 | - | -€132,124 | |
| Financial debts | 170/4 | €132,124 | - | -€132,124 | |
| Amounts payable within one year | 42/48 | €21,926 | €8,382 | -€13,545 | -61.8% |
| Current portion of amounts payable after more than one year | 42 | €14,471 | - | -€14,471 | |
| Trade debts | 44 | €3,294 | €214 | -€3,080 | -93.5% |
| Suppliers | 440/4 | €3,294 | €214 | -€3,080 | -93.5% |
| Taxes, remuneration and social security | 45 | €4,161 | €8,168 | +€4,007 | +96.3% |
| Taxes | 450/3 | €4,161 | €8,168 | +€4,007 | +96.3% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Non-recurring operating income | 76A | - | €3,313 | +€3,313 | |
| Remuneration, social security and pensions | 62 | €691 | €3,697 | +€3,006 | +435% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,366 | €2,234 | -€133 | -5.6% |
| Other operating charges | 640/8 | €1,119 | €1,931 | +€812 | +72.5% |
| Gross operating margin | 9900 | €11,852 | €104,355 | +€92,503 | +781% |
| Operating profit (loss) | 9901 | €7,676 | €96,494 | +€88,818 | +1,157% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,804 | €9,874 | +€3,070 | +45.1% |
| Recurring financial charges | 65 | €6,804 | €9,874 | +€3,070 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €872 | €86,620 | +€85,749 | +9,839% |
| Income taxes | 67/77 | €440 | €18,777 | +€18,337 | +4,167% |
| Profit (loss) for the period | 9904 | €432 | €67,843 | +€67,412 | +15,623% |
| Profit (loss) for the period to be appropriated | 9905 | €432 | €67,843 | +€67,412 | +15,623% |
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 28 October 2026 via checked.be.