I&J ORTHOPAEDICS: 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.
I&J ORTHOPAEDICS
Largest movements
- Cash +€122,749
up €122,749 (+1,525%), from €8,051 to €130,800
mainly Net result for the year (+€93,157) and Tax, wage and social debts (+€30,413)
- Tangible fixed assets +€1,566
new in 2025: €1,566
- Profit (loss) carried forward +€93,157
up €93,157 (+2,985%), from €3,121 to €96,278
- Tax, wage and social debts +€30,413
up €30,413 (+2,620%), from €1,161 to €31,574
- Other debts +€1,834
new in 2025: €1,834
- Gross operating margin +€121,420
up €121,420 (+2,836%), from €4,282 to €125,702
- Taxes +€29,948
up €29,948 (+2,580%), from €1,161 to €31,109
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 | €8,051 | €133,311 | +€125,260 | +1,556% |
| Fixed assets | 21/28 | - | €2,511 | +€2,511 | |
| Intangible fixed assets | 21 | - | €945 | +€945 | |
| Tangible fixed assets | 22/27 | - | €1,566 | +€1,566 | |
| Plant, machinery and equipment | 23 | - | €1,566 | +€1,566 | |
| Current assets | 29/58 | €8,051 | €130,800 | +€122,749 | +1,525% |
| Cash at bank and in hand | 54/58 | €8,051 | €130,800 | +€122,749 | +1,525% |
| Total equity and liabilities | 10/49 | €8,051 | €133,311 | +€125,260 | +1,556% |
| Equity | 10/15 | €6,121 | €99,278 | +€93,157 | +1,522% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,121 | €96,278 | +€93,157 | +2,985% |
| Amounts payable | 17/49 | €1,930 | €34,033 | +€32,103 | +1,664% |
| Amounts payable within one year | 42/48 | €1,930 | €34,033 | +€32,103 | +1,664% |
| Trade debts | 44 | €769 | €625 | -€144 | -18.7% |
| Suppliers | 440/4 | €769 | €625 | -€144 | -18.7% |
| Taxes, remuneration and social security | 45 | €1,161 | €31,574 | +€30,413 | +2,620% |
| Taxes | 450/3 | €1,161 | €31,574 | +€30,413 | +2,620% |
| Other amounts payable | 47/48 | - | €1,834 | +€1,834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €695 | +€695 | |
| Other operating charges | 640/8 | - | €879 | +€879 | |
| Gross operating margin | 9900 | €4,282 | €125,702 | +€121,420 | +2,836% |
| Operating profit (loss) | 9901 | €4,282 | €124,128 | +€119,846 | +2,799% |
| Financial income | 75/76B | - | €190 | +€190 | |
| Recurring financial income | 75 | - | €190 | +€190 | |
| Financial charges | 65/66B | - | €52 | +€52 | |
| Recurring financial charges | 65 | - | €52 | +€52 | |
| Profit (loss) for the period before taxes | 9903 | €4,282 | €124,266 | +€119,984 | +2,802% |
| Income taxes | 67/77 | €1,161 | €31,109 | +€29,948 | +2,580% |
| Profit (loss) for the period | 9904 | €3,121 | €93,157 | +€90,036 | +2,885% |
| Profit (loss) for the period to be appropriated | 9905 | €3,121 | €93,157 | +€90,036 | +2,885% |
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 29 October 2026 via checked.be.