ORION TECHNIC: what changed
Two fiscal 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 TECHNIC
Largest movements
- Receivables within one year +€16,126
up €16,126 (+37.9%), from €42,583 to €58,709
of which Other amounts receivable: +€19,066
- Tangible fixed assets -€2,383
down €2,383 (-36.9%), from €6,462 to €4,080
of which Plant, machinery and equipment: -€1,588
- Cash -€1,762
down €1,762 (-8.9%), from €19,815 to €18,053
mainly Contributions, distributions and other (-€25,000) and Receivables within one year (-€16,126)
- Reserves +€14,662
up €14,662 (+15.9%), from €92,077 to €106,739
of which Distributable reserves: +€14,662
- Tax, wage and social debts -€1,988
down €1,988 (-17.5%), from €11,354 to €9,365
- Gross operating margin +€9,652
up €9,652 (+26.4%), from €36,497 to €46,149
- Taxes +€4,684
up €4,684 (+393.3%), from €1,191 to €5,875
- Other operating charges +€982
up €982 (+199.1%), from €493 to €1,476
- Financial income +€697
up €697 (+25.6%), from €2,727 to €3,425
of which Financial income: +€1,244
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,059 | €155,842 | +€11,783 | +8.2% |
| Fixed assets | 21/28 | €6,462 | €4,080 | -€2,383 | -36.9% |
| Tangible fixed assets | 22/27 | €6,462 | €4,080 | -€2,383 | -36.9% |
| Plant, machinery and equipment | 23 | €4,964 | €3,376 | -€1,588 | -32.0% |
| Furniture and vehicles | 24 | €1,498 | €704 | -€795 | -53.0% |
| Current assets | 29/58 | €137,596 | €151,762 | +€14,165 | +10.3% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,583 | €58,709 | +€16,126 | +37.9% |
| Trade receivables | 40 | €11,984 | €9,045 | -€2,940 | -24.5% |
| Other amounts receivable | 41 | €30,598 | €49,664 | +€19,066 | +62.3% |
| Cash at bank and in hand | 54/58 | €19,815 | €18,053 | -€1,762 | -8.9% |
| Deferred charges and accrued income | 490/1 | €199 | - | -€199 | |
| Total equity and liabilities | 10/49 | €144,059 | €155,842 | +€11,783 | +8.2% |
| Equity | 10/15 | €98,327 | €112,989 | +€14,662 | +14.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €92,077 | €106,739 | +€14,662 | +15.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,217 | €104,879 | +€14,662 | +16.3% |
| Amounts payable | 17/49 | €45,732 | €42,852 | -€2,880 | -6.3% |
| Amounts payable within one year | 42/48 | €45,732 | €42,852 | -€2,880 | -6.3% |
| Trade debts | 44 | €9,378 | €8,487 | -€891 | -9.5% |
| Suppliers | 440/4 | €9,378 | €8,487 | -€891 | -9.5% |
| Taxes, remuneration and social security | 45 | €11,354 | €9,365 | -€1,988 | -17.5% |
| Taxes | 450/3 | €11,354 | €9,365 | -€1,988 | -17.5% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,955 | €2,383 | +€427 | +21.9% |
| Other operating charges | 640/8 | €493 | €1,476 | +€982 | +199.1% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €36,497 | €46,149 | +€9,652 | +26.4% |
| Operating profit (loss) | 9901 | €33,986 | €42,291 | +€8,305 | +24.4% |
| Financial income | 75/76B | €2,727 | €3,425 | +€697 | +25.6% |
| Recurring financial income | 75 | €2,181 | €3,425 | +€1,244 | +57.0% |
| Non-recurring financial income | 76B | €546 | - | -€546 | |
| Financial charges | 65/66B | €416 | €178 | -€238 | -57.2% |
| Recurring financial charges | 65 | €416 | €178 | -€238 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €36,297 | €45,537 | +€9,241 | +25.5% |
| Income taxes | 67/77 | €1,191 | €5,875 | +€4,684 | +393.3% |
| Profit (loss) for the period | 9904 | €35,106 | €39,662 | +€4,557 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,106 | €39,662 | +€4,557 | +13.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.