I'd probably start with the query wizard to set up unmatched records. If you run from the Orders table against the Customers table and perform an unmatch against the FK of the customer in the Orders table and PK of the customer in the Customers table, this should return all of of the customers who have not ordered anything - a comparison of all of the data in your database.
With this set up, then depending on how I would want the report - a month only view or yearly broken down by month. For the previous, the simplest approach would be to putting in criteria against the Order Date to return all records of customers with no orders by using the BETWEEN function. You can find these tricks by searching for filtering query using dates.
For the latter, a pivot should be able to do the trick - but sometimes more difficult to implement. There are people who are very good at them but for some reason they like to make my life difficult. The pivot approach would be a single fix to get both reports through filtering on the report side.
HTH,
-dk
