Diortho: what changed
What changed
Diortho
NACE 32.500, Manufacture of medical and dental instruments and supplies
filed annual accounts (NBB)
Net result for the year
-€13,698
2024 · €53,988-€67,686
Equity
€114,489
2024 · €128,186-€13,698
Cash
€31,697
2024 · €92,757-€61,060
Balance sheet total
€731,922
2024 · €200,619+€531,303
Largest movements
Assets
- Tangible fixed assets +€588,735
up €588,735 (+6,343%), from €9,282 to €598,017
of which Land and buildings: +€592,438
- Cash -€61,060
down €61,060 (-65.8%), from €92,757 to €31,697
mainly Investment in fixed assets (net) (-€597,649) and Net result for the year (-€13,698)
Equity and liabilities
- Debts after one year +€503,127
up €503,127 (+41,359%), from €1,217 to €504,343
- Current portion of long-term debt +€22,784
up €22,784 (+322%), from €7,073 to €29,856
- Other debts +€22,259
up €22,259 (+57.0%), from €39,039 to €61,298
- Profit (loss) carried forward -€13,698
new in 2025: -€13,698
Income statement
- Other operating charges +€76,658
up €76,658 (+2,959%), from €2,591 to €79,248
- Taxes -€14,235
no longer reported in 2025 (was €14,235)
- Depreciation +€7,628
up €7,628 (+110%), from €6,966 to €14,594
- Gross operating margin +€7,191
up €7,191 (+9.0%), from €80,329 to €87,520
- Financial charges +€4,152
up €4,152 (+147%), from €2,830 to €6,982
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.
Result 2024
€53,988
Gross operating margin
+€7,191
Staff costs
-€476
Depreciation
-€7,628
Other operating charges
-€76,658
Financial income
-€198
Financial charges
-€4,152
Taxes
+€14,235
Result 2025
-€13,698
raises the resultlowers the result
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.
From operations
+€10,678
Investment
-€597,649
Financing
+€525,910
Cash 2024
€92,757
From operations (derived)
+€10,678
Net result for the year
-€13,698
Depreciation
+€14,594
Stocks and contracts
-€6,171
Receivables within one year
-€4,580
Smaller working-capital items
+€744
Tax, wage and social debts
-€2,469
Other debts
+€22,259
Investment (derived)
-€597,649
Investment in fixed assets (net)
-€597,649
Financing
+€525,910
Debts after one year
+€503,127
Current portion of long-term debt
+€22,784
Cash 2025
€31,697
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,619 | €731,922 | +€531,303 | +265% |
| Fixed assets | 21/28 | €19,885 | €602,940 | +€583,055 | +2,932% |
| Intangible fixed assets | 21 | €7,002 | €4,922 | -€2,080 | -29.7% |
| Tangible fixed assets | 22/27 | €9,282 | €598,017 | +€588,735 | +6,343% |
| Land and buildings | 22 | - | €592,438 | +€592,438 | |
| Plant, machinery and equipment | 23 | €7,095 | €3,662 | -€3,433 | -48.4% |
| Furniture and vehicles | 24 | €2,187 | €1,917 | -€270 | -12.4% |
| Financial fixed assets | 28 | €3,600 | - | -€3,600 | |
| Current assets | 29/58 | €180,734 | €128,982 | -€51,752 | -28.6% |
| Stocks and contracts in progress | 3 | €12,015 | €18,187 | +€6,171 | +51.4% |
| Stocks | 30/36 | €12,015 | €18,187 | +€6,171 | +51.4% |
| Amounts receivable within one year | 40/41 | €74,519 | €79,098 | +€4,580 | +6.1% |
| Trade receivables | 40 | €63,764 | €69,098 | +€5,334 | +8.4% |
| Other amounts receivable | 41 | €10,754 | €10,000 | -€754 | -7.0% |
| Cash at bank and in hand | 54/58 | €92,757 | €31,697 | -€61,060 | -65.8% |
| Deferred charges and accrued income | 490/1 | €1,443 | - | -€1,443 | |
| Total equity and liabilities | 10/49 | €200,619 | €731,922 | +€531,303 | +265% |
| Equity | 10/15 | €128,186 | €114,489 | -€13,698 | -10.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €125,186 | €125,186 | = | 0.0% |
| Distributable reserves | 133 | €125,186 | €125,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,698 | -€13,698 | |
| Amounts payable | 17/49 | €72,432 | €617,433 | +€545,001 | +752% |
| Amounts payable after more than one year | 17 | €1,217 | €504,343 | +€503,127 | +41,359% |
| Financial debts | 170/4 | €1,217 | €504,343 | +€503,127 | +41,359% |
| Amounts payable within one year | 42/48 | €71,216 | €113,090 | +€41,874 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €7,073 | €29,856 | +€22,784 | +322% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €15,517 | €14,818 | -€699 | -4.5% |
| Suppliers | 440/4 | €15,517 | €14,818 | -€699 | -4.5% |
| Taxes, remuneration and social security | 45 | €4,587 | €2,118 | -€2,469 | -53.8% |
| Taxes | 450/3 | €2,587 | €2,118 | -€469 | -18.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €39,039 | €61,298 | +€22,259 | +57.0% |
| Remuneration, social security and pensions | 62 | - | €476 | +€476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,966 | €14,594 | +€7,628 | +110% |
| Other operating charges | 640/8 | €2,591 | €79,248 | +€76,658 | +2,959% |
| Gross operating margin | 9900 | €80,329 | €87,520 | +€7,191 | +9.0% |
| Operating profit (loss) | 9901 | €70,772 | -€6,798 | -€77,570 | |
| Financial income | 75/76B | €280 | €82 | -€198 | -70.6% |
| Recurring financial income | 75 | €280 | €82 | -€198 | -70.6% |
| Financial charges | 65/66B | €2,830 | €6,982 | +€4,152 | +147% |
| Recurring financial charges | 65 | €2,830 | €6,982 | +€4,152 | +147% |
| Profit (loss) for the period before taxes | 9903 | €68,223 | -€13,698 | -€81,920 | |
| Income taxes | 67/77 | €14,235 | - | -€14,235 | |
| Profit (loss) for the period | 9904 | €53,988 | -€13,698 | -€67,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,988 | -€13,698 | -€67,686 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.