STOCK ORION: 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.
STOCK ORION
Largest movements
- Cash +€31,728
up €31,728 (+150%), from €21,093 to €52,821
mainly Trade debts (+€15,267) and Net result for the year (+€15,187)
- Stocks and contracts -€11,562
down €11,562 (-40.4%), from €28,610 to €17,047
- Tangible fixed assets +€9,373
up €9,373 (+13.7%), from €68,240 to €77,614
of which Furniture and vehicles: +€13,925
- Receivables within one year -€2,414
down €2,414 (-10.6%), from €22,775 to €20,361
of which Other amounts receivable: -€3,446
- Trade debts +€15,267
up €15,267 (+493%), from €3,099 to €18,366
- Reserves +€15,187
up €15,187 (+13.1%), from €116,144 to €131,331
- Other debts -€2,127
no longer reported in 2024 (was €2,127)
- Tax, wage and social debts -€2,042
no longer reported in 2024 (was €2,042)
- Gross operating margin +€5,620
up €5,620 (+22.8%), from €24,681 to €30,301
- Taxes +€3,363
up €3,363 (+88.0%), from €3,822 to €7,185
- Depreciation -€2,487
down €2,487 (-31.7%), from €7,855 to €5,368
- Other operating charges -€1,722
down €1,722 (-35.4%), from €4,867 to €3,146
- Financial income +€764
up €764 (+322%), from €237 to €1,001
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.
Derived cash bridge
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 | €143,062 | €168,799 | +€25,736 | +18.0% |
| Fixed assets | 21/28 | €68,240 | €77,614 | +€9,373 | +13.7% |
| Tangible fixed assets | 22/27 | €68,240 | €77,614 | +€9,373 | +13.7% |
| Land and buildings | 22 | €49,269 | €45,502 | -€3,767 | -7.6% |
| Plant, machinery and equipment | 23 | €3,393 | €3,007 | -€386 | -11.4% |
| Furniture and vehicles | 24 | - | €13,925 | +€13,925 | |
| Other tangible fixed assets | 26 | €15,577 | €15,179 | -€398 | -2.6% |
| Current assets | 29/58 | €74,822 | €91,185 | +€16,363 | +21.9% |
| Stocks and contracts in progress | 3 | €28,610 | €17,047 | -€11,562 | -40.4% |
| Stocks | 30/36 | €28,610 | €17,047 | -€11,562 | -40.4% |
| Amounts receivable within one year | 40/41 | €22,775 | €20,361 | -€2,414 | -10.6% |
| Trade receivables | 40 | €1,985 | €3,017 | +€1,032 | +52.0% |
| Other amounts receivable | 41 | €20,790 | €17,344 | -€3,446 | -16.6% |
| Cash at bank and in hand | 54/58 | €21,093 | €52,821 | +€31,728 | +150% |
| Deferred charges and accrued income | 490/1 | €2,345 | €956 | -€1,389 | -59.2% |
| Total equity and liabilities | 10/49 | €143,062 | €168,799 | +€25,736 | +18.0% |
| Equity | 10/15 | €134,736 | €149,923 | +€15,187 | +11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €116,144 | €131,331 | +€15,187 | +13.1% |
| Distributable reserves | 133 | €116,144 | €131,331 | +€15,187 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €8,326 | €18,876 | +€10,549 | +127% |
| Amounts payable within one year | 42/48 | €7,306 | €18,366 | +€11,059 | +151% |
| Financial debts | 43 | €39 | - | -€39 | |
| Credit institutions | 430/8 | €39 | - | -€39 | |
| Trade debts | 44 | €3,099 | €18,366 | +€15,267 | +493% |
| Suppliers | 440/4 | €3,099 | €18,366 | +€15,267 | +493% |
| Taxes, remuneration and social security | 45 | €2,042 | - | -€2,042 | |
| Taxes | 450/3 | €2,042 | - | -€2,042 | |
| Other amounts payable | 47/48 | €2,127 | - | -€2,127 | |
| Accrued charges and deferred income | 492/3 | €1,020 | €510 | -€510 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,855 | €5,368 | -€2,487 | -31.7% |
| Other operating charges | 640/8 | €4,867 | €3,146 | -€1,722 | -35.4% |
| Gross operating margin | 9900 | €24,681 | €30,301 | +€5,620 | +22.8% |
| Operating profit (loss) | 9901 | €11,959 | €21,788 | +€9,829 | +82.2% |
| Financial income | 75/76B | €237 | €1,001 | +€764 | +322% |
| Recurring financial income | 75 | €237 | €1,001 | +€764 | +322% |
| Financial charges | 65/66B | €444 | €417 | -€26 | -5.9% |
| Recurring financial charges | 65 | €444 | €417 | -€26 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €11,752 | €22,372 | +€10,620 | +90.4% |
| Income taxes | 67/77 | €3,822 | €7,185 | +€3,363 | +88.0% |
| Profit (loss) for the period | 9904 | €7,930 | €15,187 | +€7,256 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,930 | €15,187 | +€7,256 | +91.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.