C.U. Ortho: 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.
C.U. Ortho
Largest movements
- Cash +€34,311
up €34,311 (+222.6%), from €15,413 to €49,724
mainly Net result for the year (+€47,057) and Depreciation (+€8,333)
- Tangible fixed assets -€8,333
down €8,333 (-46.0%), from €18,101 to €9,768
- Receivables within one year +€7,598
new in 2025: €7,598
of which Other amounts receivable: +€5,586
- Deferred charges and accrued income -€4,688
down €4,688 (-42.2%), from €11,099 to €6,412
- Profit (loss) carried forward +€47,057
up €47,057 (+279.5%), from €16,834 to €63,891
- Other debts -€18,673
no longer reported in 2025 (was €18,673)
- Trade debts +€1,561
up €1,561 (+84.0%), from €1,858 to €3,419
- Tax, wage and social debts -€1,058
down €1,058 (-16.9%), from €6,249 to €5,191
of which Remuneration and social security: -€2,149
- Gross operating margin +€39,097
up €39,097 (+122.2%), from €31,993 to €71,089
- Taxes +€8,191
up €8,191 (+138.8%), from €5,900 to €14,091
- Depreciation +€1,434
up €1,434 (+20.8%), from €6,899 to €8,333
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.
Cash bridge derived
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 | €44,614 | €73,501 | +€28,888 | +64.8% |
| Fixed assets | 21/28 | €18,101 | €9,768 | -€8,333 | -46.0% |
| Tangible fixed assets | 22/27 | €18,101 | €9,768 | -€8,333 | -46.0% |
| Furniture and vehicles | 24 | €18,101 | €9,768 | -€8,333 | -46.0% |
| Current assets | 29/58 | €26,513 | €63,734 | +€37,221 | +140.4% |
| Amounts receivable within one year | 40/41 | - | €7,598 | +€7,598 | |
| Trade receivables | 40 | - | €2,013 | +€2,013 | |
| Other amounts receivable | 41 | - | €5,586 | +€5,586 | |
| Cash at bank and in hand | 54/58 | €15,413 | €49,724 | +€34,311 | +222.6% |
| Deferred charges and accrued income | 490/1 | €11,099 | €6,412 | -€4,688 | -42.2% |
| Total equity and liabilities | 10/49 | €44,614 | €73,501 | +€28,888 | +64.8% |
| Equity | 10/15 | €17,834 | €64,891 | +€47,057 | +263.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,834 | €63,891 | +€47,057 | +279.5% |
| Amounts payable | 17/49 | €26,780 | €8,611 | -€18,169 | -67.8% |
| Amounts payable within one year | 42/48 | €26,780 | €8,611 | -€18,169 | -67.8% |
| Trade debts | 44 | €1,858 | €3,419 | +€1,561 | +84.0% |
| Suppliers | 440/4 | €1,858 | €3,419 | +€1,561 | +84.0% |
| Taxes, remuneration and social security | 45 | €6,249 | €5,191 | -€1,058 | -16.9% |
| Taxes | 450/3 | €4,100 | €5,191 | +€1,091 | +26.6% |
| Remuneration and social security | 454/9 | €2,149 | - | -€2,149 | |
| Other amounts payable | 47/48 | €18,673 | - | -€18,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,899 | €8,333 | +€1,434 | +20.8% |
| Other operating charges | 640/8 | €1,550 | €1,392 | -€158 | -10.2% |
| Gross operating margin | 9900 | €31,993 | €71,089 | +€39,097 | +122.2% |
| Operating profit (loss) | 9901 | €23,543 | €61,363 | +€37,820 | +160.6% |
| Financial charges | 65/66B | €146 | €215 | +€70 | +47.9% |
| Recurring financial charges | 65 | €146 | €215 | +€70 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €23,398 | €61,148 | +€37,750 | +161.3% |
| Income taxes | 67/77 | €5,900 | €14,091 | +€8,191 | +138.8% |
| Profit (loss) for the period | 9904 | €17,498 | €47,057 | +€29,559 | +168.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,498 | €47,057 | +€29,559 | +168.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.