ALL ORTHODONTICS SERVICES: 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.
ALL ORTHODONTICS SERVICES
Largest movements
- Receivables within one year +€9,560
up €9,560 (+24.6%), from €38,814 to €48,375
of which Trade receivables: +€9,376
- Tangible fixed assets -€6,456
down €6,456 (-31.6%), from €20,443 to €13,987
- Deferred charges and accrued income -€3,251
down €3,251 (-25.0%), from €13,003 to €9,752
- Trade debts -€13,029
down €13,029 (-13.9%), from €93,702 to €80,673
- Short-term financial debts +€9,831
up €9,831 (+21.9%), from €44,814 to €54,645
- Accrued charges and deferred income +€9,000
up €9,000 (+50.0%), from €18,000 to €27,000
- Debts after one year -€6,279
down €6,279 (-41.8%), from €15,025 to €8,746
- Gross operating margin +€36,583
up €36,583, from -€18,049 to €18,533
- Financial charges -€5,811
down €5,811 (-39.6%), from €14,680 to €8,869
- Financial income -€1,952
down €1,952 (-99.9%), from €1,954 to €2
- Taxes -€425
down €425 (-45.2%), from €941 to €515
- Other operating charges +€246
up €246 (+10.4%), from €2,352 to €2,598
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 | €297,576 | €300,492 | +€2,915 | +1.0% |
| Fixed assets | 21/28 | €20,443 | €13,987 | -€6,456 | -31.6% |
| Tangible fixed assets | 22/27 | €20,443 | €13,987 | -€6,456 | -31.6% |
| Leasing and similar rights | 25 | €20,443 | €13,987 | -€6,456 | -31.6% |
| Current assets | 29/58 | €277,133 | €286,504 | +€9,371 | +3.4% |
| Stocks and contracts in progress | 3 | €224,952 | €225,227 | +€274 | +0.1% |
| Stocks | 30/36 | €224,952 | €225,227 | +€274 | +0.1% |
| Amounts receivable within one year | 40/41 | €38,814 | €48,375 | +€9,560 | +24.6% |
| Trade receivables | 40 | €36,413 | €45,789 | +€9,376 | +25.7% |
| Other amounts receivable | 41 | €2,401 | €2,585 | +€185 | +7.7% |
| Cash at bank and in hand | 54/58 | €364 | €3,151 | +€2,787 | +766% |
| Deferred charges and accrued income | 490/1 | €13,003 | €9,752 | -€3,251 | -25.0% |
| Total equity and liabilities | 10/49 | €297,576 | €300,492 | +€2,915 | +1.0% |
| Equity | 10/15 | €28,614 | €28,710 | +€97 | +0.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €65,875 | €65,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €64,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,011 | -€55,915 | +€97 | +0.2% |
| Amounts payable | 17/49 | €268,963 | €271,781 | +€2,819 | +1.0% |
| Amounts payable after more than one year | 17 | €15,025 | €8,746 | -€6,279 | -41.8% |
| Financial debts | 170/4 | €15,025 | €8,746 | -€6,279 | -41.8% |
| Amounts payable within one year | 42/48 | €235,937 | €236,035 | +€98 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €7,710 | €7,828 | +€118 | +1.5% |
| Financial debts | 43 | €44,814 | €54,645 | +€9,831 | +21.9% |
| Credit institutions | 430/8 | €44,814 | €54,645 | +€9,831 | +21.9% |
| Trade debts | 44 | €93,702 | €80,673 | -€13,029 | -13.9% |
| Suppliers | 440/4 | €93,702 | €80,673 | -€13,029 | -13.9% |
| Taxes, remuneration and social security | 45 | €8,630 | €10,471 | +€1,841 | +21.3% |
| Taxes | 450/3 | €2,149 | €8,205 | +€6,056 | +282% |
| Remuneration and social security | 454/9 | €6,481 | €2,266 | -€4,214 | -65.0% |
| Other amounts payable | 47/48 | €81,081 | €82,418 | +€1,337 | +1.6% |
| Accrued charges and deferred income | 492/3 | €18,000 | €27,000 | +€9,000 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,456 | €6,456 | = | 0.0% |
| Other operating charges | 640/8 | €2,352 | €2,598 | +€246 | +10.4% |
| Gross operating margin | 9900 | -€18,049 | €18,533 | +€36,583 | |
| Operating profit (loss) | 9901 | -€26,857 | €9,480 | +€36,337 | |
| Financial income | 75/76B | €1,954 | €2 | -€1,952 | -99.9% |
| Recurring financial income | 75 | €1,954 | €2 | -€1,952 | -99.9% |
| Financial charges | 65/66B | €14,680 | €8,869 | -€5,811 | -39.6% |
| Recurring financial charges | 65 | €14,680 | €8,869 | -€5,811 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,583 | €612 | +€40,195 | |
| Income taxes | 67/77 | €941 | €515 | -€425 | -45.2% |
| Profit (loss) for the period | 9904 | -€40,524 | €97 | +€40,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,524 | €97 | +€40,620 |
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 30 October 2026 via checked.be.