DR ORTHOMAES: what changed
What changed
DR ORTHOMAES
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€40,581
2024 · €972+€39,610
Equity
€206,865
2024 · €166,283+€40,581
Cash
€117,381
2024 · €84,614+€32,767
Balance sheet total
€235,973
2024 · €189,516+€46,456
Largest movements
Assets
- Cash +€32,767
up €32,767 (+38.7%), from €84,614 to €117,381
mainly Net result for the year (+€40,581) and Depreciation (+€12,361)
- Deferred charges and accrued income +€19,149
up €19,149 (+31.6%), from €60,683 to €79,831
- Tangible fixed assets -€3,337
down €3,337 (-8.6%), from €38,711 to €35,374
of which Furniture and vehicles: -€4,000
Equity and liabilities
- Reserves +€24,453
up €24,453 (+14.4%), from €170,011 to €194,465
of which Distributable reserves: +€24,453
- Profit (loss) carried forward +€16,128
no longer reported in 2025 (was -€16,128)
- Other debts +€6,303
up €6,303 (+52.1%), from €12,095 to €18,398
Income statement
- Gross operating margin +€49,020
up €49,020 (+298%), from €16,475 to €65,495
- Taxes +€10,064
up €10,064 (+1,054%), from €954 to €11,018
- Depreciation -€887
down €887 (-6.7%), from €13,248 to €12,361
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
€972
Gross operating margin
+€49,020
Staff costs
+€170
Depreciation
+€887
Other operating charges
-€452
Financial income
+€1
Financial charges
+€48
Taxes
-€10,064
Result 2025
€40,581
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
+€43,662
Investment
-€9,024
Financing
-€1,871
Cash 2024
€84,614
From operations (derived)
+€43,662
Net result for the year
+€40,581
Depreciation
+€12,361
Receivables within one year
+€2,123
Deferred charges and accrued income
-€19,149
Trade debts
-€766
Tax, wage and social debts
+€2,210
Other debts
+€6,303
Investment (derived)
-€9,024
Investment in fixed assets (net)
-€9,024
Financing
-€1,871
Debts after one year
-€1,871
Cash 2025
€117,381
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,516 | €235,973 | +€46,456 | +24.5% |
| Fixed assets | 21/28 | €39,074 | €35,737 | -€3,337 | -8.5% |
| Tangible fixed assets | 22/27 | €38,711 | €35,374 | -€3,337 | -8.6% |
| Plant, machinery and equipment | 23 | €1,703 | €1,350 | -€353 | -20.7% |
| Furniture and vehicles | 24 | €20,921 | €16,921 | -€4,000 | -19.1% |
| Other tangible fixed assets | 26 | €16,087 | €17,104 | +€1,016 | +6.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €150,443 | €200,236 | +€49,793 | +33.1% |
| Amounts receivable within one year | 40/41 | €5,146 | €3,023 | -€2,123 | -41.3% |
| Trade receivables | 40 | €3,600 | €786 | -€2,814 | -78.2% |
| Other amounts receivable | 41 | €1,546 | €2,237 | +€691 | +44.7% |
| Cash at bank and in hand | 54/58 | €84,614 | €117,381 | +€32,767 | +38.7% |
| Deferred charges and accrued income | 490/1 | €60,683 | €79,831 | +€19,149 | +31.6% |
| Total equity and liabilities | 10/49 | €189,516 | €235,973 | +€46,456 | +24.5% |
| Equity | 10/15 | €166,283 | €206,865 | +€40,581 | +24.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €170,011 | €194,465 | +€24,453 | +14.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €168,151 | €192,605 | +€24,453 | +14.5% |
| Profit (loss) carried forward | 14 | -€16,128 | - | +€16,128 | |
| Amounts payable | 17/49 | €23,233 | €29,108 | +€5,875 | +25.3% |
| Amounts payable after more than one year | 17 | €1,871 | - | -€1,871 | |
| Other amounts payable | 178/9 | €1,871 | - | -€1,871 | |
| Amounts payable within one year | 42/48 | €21,362 | €29,108 | +€7,746 | +36.3% |
| Trade debts | 44 | €4,767 | €4,001 | -€766 | -16.1% |
| Suppliers | 440/4 | €4,767 | €4,001 | -€766 | -16.1% |
| Taxes, remuneration and social security | 45 | €4,500 | €6,710 | +€2,210 | +49.1% |
| Taxes | 450/3 | - | €6,710 | +€6,710 | |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €12,095 | €18,398 | +€6,303 | +52.1% |
| Remuneration, social security and pensions | 62 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,248 | €12,361 | -€887 | -6.7% |
| Other operating charges | 640/8 | €903 | €1,355 | +€452 | +50.0% |
| Gross operating margin | 9900 | €16,475 | €65,495 | +€49,020 | +298% |
| Operating profit (loss) | 9901 | €2,154 | €51,778 | +€49,624 | +2,304% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €228 | €180 | -€48 | -21.1% |
| Recurring financial charges | 65 | €228 | €180 | -€48 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €1,926 | €51,599 | +€49,673 | +2,579% |
| Income taxes | 67/77 | €954 | €11,018 | +€10,064 | +1,054% |
| Profit (loss) for the period | 9904 | €972 | €40,581 | +€39,610 | +4,076% |
| Profit (loss) for the period to be appropriated | 9905 | €972 | €40,581 | +€39,610 | +4,076% |
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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.