BENTO-Ortho: 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.
BENTO-Ortho
Largest movements
- Cash -€72,856
down €72,856 (-54.6%), from €133,375 to €60,519
mainly Contributions, distributions and other (-€64,207) and Current investments (-€49,727)
- Current investments +€49,727
up €49,727 (+64.7%), from €76,844 to €126,571
- Tangible fixed assets -€21,007
down €21,007 (-6.3%), from €333,201 to €312,194
of which Furniture and vehicles: -€11,005
- Receivables within one year -€16,590
down €16,590 (-36.2%), from €45,787 to €29,197
- Other debts -€24,163
down €24,163 (-100%), from €24,163 to €0
- Short-term financial debts -€20,920
down €20,920 (-84.7%), from €24,698 to €3,778
- Reserves -€18,785
down €18,785 (-3.7%), from €504,015 to €485,230
- Gross operating margin -€105,162
down €105,162 (-56.1%), from €187,540 to €82,378
- Taxes -€25,152
down €25,152 (-56.3%), from €44,637 to €19,485
- Depreciation -€11,442
down €11,442 (-35.3%), from €32,449 to €21,007
- Financial charges -€4,015
down €4,015 (-78.6%), from €5,106 to €1,091
- Financial income +€2,200
up €2,200 (+48.8%), from €4,508 to €6,708
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 | €591,070 | €530,523 | -€60,548 | -10.2% |
| Fixed assets | 21/28 | €333,201 | €312,194 | -€21,007 | -6.3% |
| Tangible fixed assets | 22/27 | €333,201 | €312,194 | -€21,007 | -6.3% |
| Land and buildings | 22 | €308,257 | €299,448 | -€8,808 | -2.9% |
| Plant, machinery and equipment | 23 | €1,888 | €694 | -€1,193 | -63.2% |
| Furniture and vehicles | 24 | €23,056 | €12,051 | -€11,005 | -47.7% |
| Current assets | 29/58 | €257,870 | €218,329 | -€39,541 | -15.3% |
| Amounts receivable within one year | 40/41 | €45,787 | €29,197 | -€16,590 | -36.2% |
| Other amounts receivable | 41 | €45,787 | €29,197 | -€16,590 | -36.2% |
| Current investments | 50/53 | €76,844 | €126,571 | +€49,727 | +64.7% |
| Cash at bank and in hand | 54/58 | €133,375 | €60,519 | -€72,856 | -54.6% |
| Deferred charges and accrued income | 490/1 | €1,864 | €2,042 | +€178 | +9.6% |
| Total equity and liabilities | 10/49 | €591,070 | €530,523 | -€60,548 | -10.2% |
| Equity | 10/15 | €530,508 | €511,724 | -€18,785 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €504,015 | €485,230 | -€18,785 | -3.7% |
| Distributable reserves | 133 | €504,015 | €485,230 | -€18,785 | -3.7% |
| Profit (loss) carried forward | 14 | €20,293 | €20,293 | = | 0.0% |
| Amounts payable | 17/49 | €60,562 | €18,799 | -€41,763 | -69.0% |
| Amounts payable within one year | 42/48 | €59,852 | €18,089 | -€41,763 | -69.8% |
| Financial debts | 43 | €24,698 | €3,778 | -€20,920 | -84.7% |
| Credit institutions | 430/8 | €24,698 | €3,778 | -€20,920 | -84.7% |
| Trade debts | 44 | €1,954 | €2,470 | +€515 | +26.4% |
| Suppliers | 440/4 | €1,954 | €2,470 | +€515 | +26.4% |
| Taxes, remuneration and social security | 45 | €9,037 | €11,842 | +€2,805 | +31.0% |
| Taxes | 450/3 | €9,037 | €11,842 | +€2,805 | +31.0% |
| Other amounts payable | 47/48 | €24,163 | €0 | -€24,163 | -100% |
| Accrued charges and deferred income | 492/3 | €710 | €710 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,449 | €21,007 | -€11,442 | -35.3% |
| Other operating charges | 640/8 | €2,439 | €1,804 | -€634 | -26.0% |
| Non-recurring operating charges | 66A | - | €277 | +€277 | |
| Gross operating margin | 9900 | €187,540 | €82,378 | -€105,162 | -56.1% |
| Operating profit (loss) | 9901 | €152,652 | €59,290 | -€93,362 | -61.2% |
| Financial income | 75/76B | €4,508 | €6,708 | +€2,200 | +48.8% |
| Recurring financial income | 75 | €4,508 | €6,708 | +€2,200 | +48.8% |
| Financial charges | 65/66B | €5,106 | €1,091 | -€4,015 | -78.6% |
| Recurring financial charges | 65 | €5,106 | €1,091 | -€4,015 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | €152,054 | €64,907 | -€87,147 | -57.3% |
| Income taxes | 67/77 | €44,637 | €19,485 | -€25,152 | -56.3% |
| Profit (loss) for the period | 9904 | €107,417 | €45,422 | -€61,995 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €107,417 | €45,422 | -€61,995 | -57.7% |
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 26 October 2026 via checked.be.