FPOrthodontie: 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.
FPOrthodontie
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year -€216,829
down €216,829 (-74.0%), from €293,046 to €76,217
of which Trade receivables: -€117,229
- Receivables after one year -€138,810
down €138,810 (-41.0%), from €338,810 to €200,000
- Cash +€73,239
up €73,239 (+39.4%), from €185,794 to €259,033
mainly Other debts (+€537,754) and Net result for the year (+€410,486)
- Tangible fixed assets -€15,044
down €15,044 (-25.5%), from €59,079 to €44,034
of which Furniture and vehicles: -€10,091
- Profit (loss) carried forward -€726,310
down €726,310 (-78.0%), from €931,546 to €205,236
- Other debts +€537,754
new in 2025: €537,754
- Reserves +€105,250
new in 2025: €105,250
- Tax, wage and social debts +€93,216
up €93,216 (+12,376%), from €753 to €93,969
- Gross operating margin +€99,192
up €99,192 (+24.1%), from €412,002 to €511,194
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 | €939,936 | €950,596 | +€10,660 | +1.1% |
| Fixed assets | 21/28 | €114,039 | €98,994 | -€15,044 | -13.2% |
| Tangible fixed assets | 22/27 | €59,079 | €44,034 | -€15,044 | -25.5% |
| Land and buildings | 22 | €6,977 | €5,881 | -€1,096 | -15.7% |
| Plant, machinery and equipment | 23 | €4,538 | €681 | -€3,858 | -85.0% |
| Furniture and vehicles | 24 | €47,563 | €37,472 | -€10,091 | -21.2% |
| Financial fixed assets | 28 | €54,960 | €54,960 | = | 0.0% |
| Current assets | 29/58 | €825,897 | €851,601 | +€25,704 | +3.1% |
| Amounts receivable after more than one year | 29 | €338,810 | €200,000 | -€138,810 | -41.0% |
| Other amounts receivable | 291 | €338,810 | €200,000 | -€138,810 | -41.0% |
| Amounts receivable within one year | 40/41 | €293,046 | €76,217 | -€216,829 | -74.0% |
| Trade receivables | 40 | €158,537 | €41,308 | -€117,229 | -73.9% |
| Other amounts receivable | 41 | €134,509 | €34,909 | -€99,600 | -74.0% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €185,794 | €259,033 | +€73,239 | +39.4% |
| Deferred charges and accrued income | 490/1 | €8,247 | €16,351 | +€8,104 | +98.3% |
| Total equity and liabilities | 10/49 | €939,936 | €950,596 | +€10,660 | +1.1% |
| Equity | 10/15 | €936,546 | €315,486 | -€621,060 | -66.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €105,250 | +€105,250 | |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Profit (loss) carried forward | 14 | €931,546 | €205,236 | -€726,310 | -78.0% |
| Amounts payable | 17/49 | €3,391 | €635,110 | +€631,719 | +18,631% |
| Amounts payable within one year | 42/48 | €3,181 | €635,097 | +€631,916 | +19,865% |
| Trade debts | 44 | €2,428 | €3,374 | +€946 | +39.0% |
| Suppliers | 440/4 | €2,428 | €3,374 | +€946 | +39.0% |
| Taxes, remuneration and social security | 45 | €753 | €93,969 | +€93,216 | +12,376% |
| Taxes | 450/3 | €753 | €93,969 | +€93,216 | +12,376% |
| Other amounts payable | 47/48 | - | €537,754 | +€537,754 | |
| Accrued charges and deferred income | 492/3 | €210 | €13 | -€197 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,940 | €15,044 | +€3,105 | +26.0% |
| Other operating charges | 640/8 | €642 | €348 | -€294 | -45.8% |
| Gross operating margin | 9900 | €412,002 | €511,194 | +€99,192 | +24.1% |
| Operating profit (loss) | 9901 | €399,420 | €495,801 | +€96,381 | +24.1% |
| Financial income | 75/76B | €17,223 | €17,958 | +€736 | +4.3% |
| Recurring financial income | 75 | €17,223 | €17,958 | +€736 | +4.3% |
| Financial charges | 65/66B | €166 | €193 | +€27 | +16.0% |
| Recurring financial charges | 65 | €166 | €193 | +€27 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €416,477 | €513,567 | +€97,090 | +23.3% |
| Income taxes | 67/77 | €99,148 | €103,081 | +€3,933 | +4.0% |
| Profit (loss) for the period | 9904 | €317,329 | €410,486 | +€93,157 | +29.4% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €317,329 | €305,236 | -€12,093 | -3.8% |
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 17 October 2026 via checked.be.