ORION SOFTWARE: 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 SOFTWARE
Largest movements
- Current investments +€41,060
up €41,060 (+19.0%), from €216,186 to €257,246
- Cash -€6,542
down €6,542 (-28.7%), from €22,822 to €16,280
mainly Current investments (-€41,060) and Contributions, distributions and other (-€14,550)
- Tangible fixed assets +€4,723
up €4,723 (+129%), from €3,670 to €8,393
of which Other tangible fixed assets: +€3,029
- Reserves +€36,035
up €36,035 (+20.5%), from €175,767 to €211,802
- Other debts +€7,593
up €7,593 (+14.0%), from €54,289 to €61,882
- Gross operating margin +€5,922
up €5,922 (+8.5%), from €70,000 to €75,922
- Financial income -€2,388
down €2,388 (-39.2%), from €6,088 to €3,700
- Taxes +€1,266
up €1,266 (+6.6%), from €19,044 to €20,310
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 | €259,472 | €301,830 | +€42,358 | +16.3% |
| Fixed assets | 21/28 | €3,720 | €8,443 | +€4,723 | +127% |
| Tangible fixed assets | 22/27 | €3,670 | €8,393 | +€4,723 | +129% |
| Furniture and vehicles | 24 | - | €1,694 | +€1,694 | |
| Other tangible fixed assets | 26 | €3,670 | €6,699 | +€3,029 | +82.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €255,752 | €293,387 | +€37,635 | +14.7% |
| Amounts receivable within one year | 40/41 | €14,294 | €16,276 | +€1,982 | +13.9% |
| Trade receivables | 40 | €14,294 | €15,675 | +€1,381 | +9.7% |
| Other amounts receivable | 41 | - | €601 | +€601 | |
| Current investments | 50/53 | €216,186 | €257,246 | +€41,060 | +19.0% |
| Cash at bank and in hand | 54/58 | €22,822 | €16,280 | -€6,542 | -28.7% |
| Deferred charges and accrued income | 490/1 | €2,450 | €3,585 | +€1,135 | +46.3% |
| Total equity and liabilities | 10/49 | €259,472 | €301,830 | +€42,358 | +16.3% |
| Equity | 10/15 | €194,367 | €230,402 | +€36,035 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,767 | €211,802 | +€36,035 | +20.5% |
| Distributable reserves | 133 | €175,767 | €211,802 | +€36,035 | +20.5% |
| Amounts payable | 17/49 | €65,105 | €71,428 | +€6,323 | +9.7% |
| Amounts payable within one year | 42/48 | €64,718 | €71,040 | +€6,322 | +9.8% |
| Trade debts | 44 | €3,302 | €3,584 | +€282 | +8.5% |
| Suppliers | 440/4 | €3,302 | €3,584 | +€282 | +8.5% |
| Taxes, remuneration and social security | 45 | €7,127 | €5,574 | -€1,553 | -21.8% |
| Taxes | 450/3 | €5,244 | €5,551 | +€307 | +5.9% |
| Remuneration and social security | 454/9 | €1,883 | €23 | -€1,860 | -98.8% |
| Other amounts payable | 47/48 | €54,289 | €61,882 | +€7,593 | +14.0% |
| Accrued charges and deferred income | 492/3 | €387 | €388 | +€1 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €852 | +€295 | +53.0% |
| Other operating charges | 640/8 | €2,032 | €2,179 | +€147 | +7.2% |
| Gross operating margin | 9900 | €70,000 | €75,922 | +€5,922 | +8.5% |
| Operating profit (loss) | 9901 | €67,411 | €72,891 | +€5,480 | +8.1% |
| Financial income | 75/76B | €6,088 | €3,700 | -€2,388 | -39.2% |
| Recurring financial income | 75 | €6,088 | €3,700 | -€2,388 | -39.2% |
| Financial charges | 65/66B | €5,997 | €5,696 | -€301 | -5.0% |
| Recurring financial charges | 65 | €5,997 | €5,696 | -€301 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €67,502 | €70,895 | +€3,393 | +5.0% |
| Income taxes | 67/77 | €19,044 | €20,310 | +€1,266 | +6.6% |
| Profit (loss) for the period | 9904 | €48,458 | €50,585 | +€2,127 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,458 | €50,585 | +€2,127 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.