Orion Diam: 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 Diam
Largest movements
- Receivables within one year -€454,449
down €454,449 (-86.8%), from €523,275 to €68,827
of which Trade receivables: -€465,205
- Stocks and contracts +€311,186
up €311,186 (+621%), from €50,144 to €361,331
- Cash +€134,469
up €134,469 (+616%), from €21,817 to €156,285
mainly Receivables within one year (+€454,449) and Trade debts (+€224,129)
- Receivables after one year -€17,839
down €17,839 (-11.6%), from €154,009 to €136,170
- Reserves -€1.2m
down €1.2m (-69.9%), from €1.8m to €531,050
- Profit (loss) carried forward +€981,283
no longer reported in 2025 (was -€981,283)
- Trade debts +€224,129
up €224,129 (+5,063%), from €4,427 to €228,556
- Other operating charges +€382,728
up €382,728 (+5,085%), from €7,526 to €390,254
- Write-downs -€378,964
down €378,964 (-4,015%), from -€9,439 to -€388,403
- Gross operating margin -€59,355
down €59,355 (-41.5%), from -€143,019 to -€202,374
- Financial income +€8,681
up €8,681 (+744%), from €1,166 to €9,847
- Taxes -€6,833
down €6,833 (-28.8%), from €23,699 to €16,866
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 | €836,913 | €808,224 | -€28,689 | -3.4% |
| Fixed assets | 21/28 | €1,165 | €2,593 | +€1,427 | +123% |
| Tangible fixed assets | 22/27 | €1,165 | €2,593 | +€1,427 | +123% |
| Plant, machinery and equipment | 23 | €1,165 | €488 | -€677 | -58.1% |
| Furniture and vehicles | 24 | €0 | €2,105 | +€2,105 | +21,045,800% |
| Current assets | 29/58 | €835,748 | €805,631 | -€30,117 | -3.6% |
| Amounts receivable after more than one year | 29 | €154,009 | €136,170 | -€17,839 | -11.6% |
| Other amounts receivable | 291 | €154,009 | €136,170 | -€17,839 | -11.6% |
| Stocks and contracts in progress | 3 | €50,144 | €361,331 | +€311,186 | +621% |
| Stocks | 30/36 | €50,144 | €361,331 | +€311,186 | +621% |
| Amounts receivable within one year | 40/41 | €523,275 | €68,827 | -€454,449 | -86.8% |
| Trade receivables | 40 | €496,685 | €31,480 | -€465,205 | -93.7% |
| Other amounts receivable | 41 | €26,590 | €37,347 | +€10,756 | +40.5% |
| Current investments | 50/53 | €83,019 | €83,019 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,817 | €156,285 | +€134,469 | +616% |
| Deferred charges and accrued income | 490/1 | €3,484 | - | -€3,484 | |
| Total equity and liabilities | 10/49 | €836,913 | €808,224 | -€28,689 | -3.4% |
| Equity | 10/15 | €802,676 | €549,650 | -€253,026 | -31.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,765,360 | €531,050 | -€1.2m | -69.9% |
| Distributable reserves | 133 | €1,765,360 | €531,050 | -€1.2m | -69.9% |
| Profit (loss) carried forward | 14 | -€981,283 | - | +€981,283 | |
| Amounts payable | 17/49 | €34,237 | €258,574 | +€224,337 | +655% |
| Amounts payable within one year | 42/48 | €34,082 | €258,574 | +€224,492 | +659% |
| Financial debts | 43 | €371 | - | -€371 | |
| Credit institutions | 430/8 | €371 | - | -€371 | |
| Trade debts | 44 | €4,427 | €228,556 | +€224,129 | +5,063% |
| Suppliers | 440/4 | €4,427 | €228,556 | +€224,129 | +5,063% |
| Taxes, remuneration and social security | 45 | €29,284 | €30,018 | +€734 | +2.5% |
| Taxes | 450/3 | €23,533 | €30,018 | +€6,485 | +27.6% |
| Remuneration and social security | 454/9 | €5,751 | - | -€5,751 | |
| Accrued charges and deferred income | 492/3 | €155 | - | -€155 | |
| Non-recurring operating income | 76A | €1,234 | - | -€1,234 | |
| Remuneration, social security and pensions | 62 | €28,339 | €32,089 | +€3,750 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,490 | €885 | -€4,606 | -83.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,439 | -€388,403 | -€378,964 | -4,015% |
| Other operating charges | 640/8 | €7,526 | €390,254 | +€382,728 | +5,085% |
| Gross operating margin | 9900 | -€143,019 | -€202,374 | -€59,355 | -41.5% |
| Operating profit (loss) | 9901 | -€174,936 | -€237,198 | -€62,263 | -35.6% |
| Financial income | 75/76B | €1,166 | €9,847 | +€8,681 | +744% |
| Recurring financial income | 75 | €1,166 | €9,847 | +€8,681 | +744% |
| Financial charges | 65/66B | €7,417 | €8,809 | +€1,391 | +18.8% |
| Recurring financial charges | 65 | €7,417 | €8,809 | +€1,391 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€181,187 | -€236,160 | -€54,974 | -30.3% |
| Income taxes | 67/77 | €23,699 | €16,866 | -€6,833 | -28.8% |
| Profit (loss) for the period | 9904 | -€204,886 | -€253,026 | -€48,141 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€204,886 | -€253,026 | -€48,141 | -23.5% |
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 27 October 2026 via checked.be.