CH ORTHOSMILE: what changed
CH ORTHOSMILE
Largest movements
- Cash +€85,518
up €85,518 (+198%), from €43,272 to €128,790
mainly Net result for the year (+€76,081) and Depreciation (+€8,514)
- Tangible fixed assets -€8,238
down €8,238 (-42.5%), from €19,400 to €11,163
- Receivables within one year -€2,025
down €2,025 (-7.9%), from €25,541 to €23,516
of which Other amounts receivable: -€2,626
- Reserves +€76,081
up €76,081 (+106%), from €71,500 to €147,581
- Other debts -€2,821
down €2,821 (-78.6%), from €3,590 to €768
- Trade debts +€2,592
up €2,592 (+201%), from €1,288 to €3,880
- Gross operating margin +€17,516
up €17,516 (+20.0%), from €87,456 to €104,972
- Taxes +€3,639
up €3,639 (+22.3%), from €16,313 to €19,951
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,178 | €167,030 | +€75,852 | +83.2% |
| Formation expenses | 20 | €926 | €650 | -€276 | -29.8% |
| Fixed assets | 21/28 | €19,400 | €11,163 | -€8,238 | -42.5% |
| Tangible fixed assets | 22/27 | €19,400 | €11,163 | -€8,238 | -42.5% |
| Furniture and vehicles | 24 | €19,400 | €11,163 | -€8,238 | -42.5% |
| Current assets | 29/58 | €70,852 | €155,217 | +€84,365 | +119% |
| Amounts receivable within one year | 40/41 | €25,541 | €23,516 | -€2,025 | -7.9% |
| Trade receivables | 40 | €17,866 | €18,467 | +€601 | +3.4% |
| Other amounts receivable | 41 | €7,675 | €5,049 | -€2,626 | -34.2% |
| Cash at bank and in hand | 54/58 | €43,272 | €128,790 | +€85,518 | +198% |
| Deferred charges and accrued income | 490/1 | €2,040 | €2,911 | +€872 | +42.7% |
| Total equity and liabilities | 10/49 | €91,178 | €167,030 | +€75,852 | +83.2% |
| Equity | 10/15 | €81,500 | €157,581 | +€76,081 | +93.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €71,500 | €147,581 | +€76,081 | +106% |
| Distributable reserves | 133 | €71,500 | €147,581 | +€76,081 | +106% |
| Amounts payable | 17/49 | €9,678 | €9,448 | -€230 | -2.4% |
| Amounts payable within one year | 42/48 | €9,678 | €9,448 | -€230 | -2.4% |
| Trade debts | 44 | €1,288 | €3,880 | +€2,592 | +201% |
| Suppliers | 440/4 | €1,288 | €3,880 | +€2,592 | +201% |
| Taxes, remuneration and social security | 45 | €4,800 | €4,800 | = | 0.0% |
| Taxes | 450/3 | €4,800 | €4,800 | = | 0.0% |
| Other amounts payable | 47/48 | €3,590 | €768 | -€2,821 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,514 | €8,514 | = | 0.0% |
| Other operating charges | 640/8 | €228 | €236 | +€9 | +3.7% |
| Gross operating margin | 9900 | €87,456 | €104,972 | +€17,516 | +20.0% |
| Operating profit (loss) | 9901 | €78,715 | €96,222 | +€17,507 | +22.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €87 | €190 | +€103 | +119% |
| Recurring financial charges | 65 | €87 | €190 | +€103 | +119% |
| Profit (loss) for the period before taxes | 9903 | €78,629 | €96,033 | +€17,404 | +22.1% |
| Income taxes | 67/77 | €16,313 | €19,951 | +€3,639 | +22.3% |
| Profit (loss) for the period | 9904 | €62,316 | €76,081 | +€13,765 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,316 | €76,081 | +€13,765 | +22.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.