FC 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.
FC Ortho
Largest movements
- Cash +€110,103
up €110,103 (+28.6%), from €385,594 to €495,697
mainly Net result for the year (+€112,586) and Tax, wage and social debts (+€57,114)
- Receivables within one year -€13,450
down €13,450 (-100.0%), from €13,450 to €0
- Deferred charges and accrued income +€7,004
up €7,004 (+29.4%), from €23,815 to €30,819
- Tax, wage and social debts +€57,114
up €57,114 (+148.8%), from €38,393 to €95,507
of which Taxes: +€55,354
- Other debts +€43,852
up €43,852 (+37.8%), from €115,999 to €159,851
- Gross operating margin -€1,983
down €1,983 (-1.2%), from €159,579 to €157,596
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 | €441,403 | €542,340 | +€100,937 | +22.9% |
| Fixed assets | 21/28 | €18,544 | €15,824 | -€2,720 | -14.7% |
| Intangible fixed assets | 21 | €13,335 | €10,795 | -€2,540 | -19.0% |
| Tangible fixed assets | 22/27 | €5,209 | €5,029 | -€180 | -3.5% |
| Furniture and vehicles | 24 | €1,625 | €1,954 | +€329 | +20.2% |
| Other tangible fixed assets | 26 | €3,584 | €3,075 | -€509 | -14.2% |
| Current assets | 29/58 | €422,859 | €526,516 | +€103,657 | +24.5% |
| Amounts receivable within one year | 40/41 | €13,450 | €0 | -€13,450 | -100.0% |
| Other amounts receivable | 41 | €13,450 | €0 | -€13,450 | -100.0% |
| Cash at bank and in hand | 54/58 | €385,594 | €495,697 | +€110,103 | +28.6% |
| Deferred charges and accrued income | 490/1 | €23,815 | €30,819 | +€7,004 | +29.4% |
| Total equity and liabilities | 10/49 | €441,403 | €542,340 | +€100,937 | +22.9% |
| Equity | 10/15 | €278,094 | €278,094 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €274,094 | €274,094 | = | 0.0% |
| Distributable reserves | 133 | €274,094 | €274,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €163,308 | €264,245 | +€100,937 | +61.8% |
| Amounts payable within one year | 42/48 | €161,108 | €263,946 | +€102,838 | +63.8% |
| Trade debts | 44 | €6,716 | €8,588 | +€1,872 | +27.9% |
| Suppliers | 440/4 | €6,716 | €8,588 | +€1,872 | +27.9% |
| Taxes, remuneration and social security | 45 | €38,393 | €95,507 | +€57,114 | +148.8% |
| Taxes | 450/3 | €38,393 | €93,747 | +€55,354 | +144.2% |
| Remuneration and social security | 454/9 | - | €1,760 | +€1,760 | |
| Other amounts payable | 47/48 | €115,999 | €159,851 | +€43,852 | +37.8% |
| Accrued charges and deferred income | 492/3 | €2,200 | €299 | -€1,901 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,988 | €3,800 | -€188 | -4.7% |
| Other operating charges | 640/8 | €1,178 | €888 | -€290 | -24.6% |
| Gross operating margin | 9900 | €159,579 | €157,596 | -€1,983 | -1.2% |
| Operating profit (loss) | 9901 | €154,413 | €152,908 | -€1,505 | -1.0% |
| Financial income | 75/76B | €525 | €0 | -€525 | -100.0% |
| Recurring financial income | 75 | €525 | €0 | -€525 | -100.0% |
| Financial charges | 65/66B | €1,345 | €1,063 | -€282 | -20.9% |
| Recurring financial charges | 65 | €1,345 | €1,063 | -€282 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €153,592 | €151,844 | -€1,748 | -1.1% |
| Income taxes | 67/77 | €38,393 | €39,259 | +€865 | +2.3% |
| Profit (loss) for the period | 9904 | €115,199 | €112,586 | -€2,614 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,199 | €112,586 | -€2,614 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.