CD ORTHODONTIE: 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.
CD ORTHODONTIE
Largest movements
- Cash -€170,356
down €170,356 (-89.8%), from €189,802 to €19,446
mainly Contributions, distributions and other (-€267,648) and Tax, wage and social debts (-€35,081)
- Tangible fixed assets -€13,401
down €13,401 (-35.1%), from €38,233 to €24,832
of which Furniture and vehicles: -€11,830
- Receivables within one year -€9,619
down €9,619 (-7.7%), from €125,033 to €115,414
of which Trade receivables: -€12,184
- Reserves -€137,733
down €137,733 (-50.2%), from €274,269 to €136,536
- Tax, wage and social debts -€35,081
down €35,081 (-60.2%), from €58,286 to €23,205
- Current portion of long-term debt -€18,375
down €18,375 (-100%), from €18,375 to €0
- Gross operating margin +€70,840
up €70,840 (+67.8%), from €104,460 to €175,300
- Taxes +€18,695
up €18,695 (+95.0%), from €19,673 to €38,368
- Financial income +€4,311
up €4,311 (+130%), from €3,313 to €7,624
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 | €355,278 | €163,581 | -€191,697 | -54.0% |
| Fixed assets | 21/28 | €38,233 | €24,832 | -€13,401 | -35.1% |
| Tangible fixed assets | 22/27 | €38,233 | €24,832 | -€13,401 | -35.1% |
| Plant, machinery and equipment | 23 | €3,195 | €1,623 | -€1,571 | -49.2% |
| Furniture and vehicles | 24 | €35,039 | €23,209 | -€11,830 | -33.8% |
| Current assets | 29/58 | €317,045 | €138,749 | -€178,296 | -56.2% |
| Amounts receivable within one year | 40/41 | €125,033 | €115,414 | -€9,619 | -7.7% |
| Trade receivables | 40 | €20,158 | €7,974 | -€12,184 | -60.4% |
| Other amounts receivable | 41 | €104,875 | €107,439 | +€2,565 | +2.4% |
| Cash at bank and in hand | 54/58 | €189,802 | €19,446 | -€170,356 | -89.8% |
| Deferred charges and accrued income | 490/1 | €2,211 | €3,890 | +€1,679 | +75.9% |
| Total equity and liabilities | 10/49 | €355,278 | €163,581 | -€191,697 | -54.0% |
| Equity | 10/15 | €277,869 | €140,136 | -€137,733 | -49.6% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €274,269 | €136,536 | -€137,733 | -50.2% |
| Distributable reserves | 133 | €274,269 | €136,536 | -€137,733 | -50.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €77,409 | €23,445 | -€53,964 | -69.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €77,409 | €23,445 | -€53,964 | -69.7% |
| Current portion of amounts payable after more than one year | 42 | €18,375 | €0 | -€18,375 | -100% |
| Trade debts | 44 | €748 | €240 | -€508 | -67.9% |
| Suppliers | 440/4 | €748 | €240 | -€508 | -67.9% |
| Taxes, remuneration and social security | 45 | €58,286 | €23,205 | -€35,081 | -60.2% |
| Taxes | 450/3 | €58,286 | €23,205 | -€35,081 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,056 | €13,401 | +€345 | +2.6% |
| Other operating charges | 640/8 | €331 | €863 | +€533 | +161% |
| Gross operating margin | 9900 | €104,460 | €175,300 | +€70,840 | +67.8% |
| Operating profit (loss) | 9901 | €91,073 | €161,036 | +€69,962 | +76.8% |
| Financial income | 75/76B | €3,313 | €7,624 | +€4,311 | +130% |
| Recurring financial income | 75 | €3,313 | €7,624 | +€4,311 | +130% |
| Financial charges | 65/66B | €988 | €377 | -€612 | -61.9% |
| Recurring financial charges | 65 | €988 | €377 | -€612 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €93,398 | €168,283 | +€74,885 | +80.2% |
| Income taxes | 67/77 | €19,673 | €38,368 | +€18,695 | +95.0% |
| Profit (loss) for the period | 9904 | €73,726 | €129,915 | +€56,189 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,726 | €129,915 | +€56,189 | +76.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.