ORTHEID: 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.
What changed
ORTHEID
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€92,776
2024 · €89,348+€3,428
Equity
€594,088
2024 · €501,312+€92,776
Cash
€7,487
2024 · €9,252-€1,765
Balance sheet total
€846,640
2024 · €792,898+€53,741
Largest movements
Assets
- Receivables within one year +€61,539
up €61,539 (+13.8%), from €444,346 to €505,885
Equity and liabilities
- Profit (loss) carried forward +€92,776
up €92,776 (+103.8%), from €89,348 to €182,124
- Debts after one year -€65,601
down €65,601 (-55.6%), from €117,949 to €52,348
- Tax, wage and social debts +€33,166
up €33,166 (+28.0%), from €118,289 to €151,455
of which Taxes: +€31,459
Income statement
- Financial income +€3,483
up €3,483 (+14.7%), from €23,726 to €27,209
- Staff costs -€1,817
down €1,817 (-4.6%), from €39,427 to €37,611
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.
Result 2024
€89,348
Gross operating margin
-€688
Staff costs
+€1,817
Depreciation
+€369
Other operating charges
-€156
Financial income
+€3,483
Financial charges
+€136
Taxes
-€1,533
Result 2025
€92,776
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.
From operations
+€73,529
Investment
-€1,836
Financing
-€73,458
Cash 2024
€9,252
From operations (derived)
+€73,529
Net result for the year
+€92,776
Depreciation
+€8,290
Receivables within one year
-€61,539
Deferred charges and accrued income
-€422
Trade debts
+€1,257
Tax, wage and social debts
+€33,166
Investment (derived)
-€1,836
Investment in fixed assets (net)
-€1,836
Financing
-€73,458
Debts after one year
-€65,601
Current portion of long-term debt
-€7,857
Cash 2025
€7,487
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €792,898 | €846,640 | +€53,741 | +6.8% |
| Fixed assets | 21/28 | €249,300 | €242,846 | -€6,454 | -2.6% |
| Tangible fixed assets | 22/27 | €243,351 | €236,897 | -€6,454 | -2.7% |
| Land and buildings | 22 | €240,793 | €233,763 | -€7,030 | -2.9% |
| Plant, machinery and equipment | 23 | €1,592 | €1,120 | -€472 | -29.7% |
| Furniture and vehicles | 24 | €967 | €2,014 | +€1,047 | +108.3% |
| Financial fixed assets | 28 | €5,949 | €5,949 | = | 0.0% |
| Current assets | 29/58 | €543,598 | €603,794 | +€60,196 | +11.1% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Trade receivables | 290 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €444,346 | €505,885 | +€61,539 | +13.8% |
| Other amounts receivable | 41 | €444,346 | €505,885 | +€61,539 | +13.8% |
| Cash at bank and in hand | 54/58 | €9,252 | €7,487 | -€1,765 | -19.1% |
| Deferred charges and accrued income | 490/1 | - | €422 | +€422 | |
| Total equity and liabilities | 10/49 | €792,898 | €846,640 | +€53,741 | +6.8% |
| Equity | 10/15 | €501,312 | €594,088 | +€92,776 | +18.5% |
| Contributions | 10/11 | €28,000 | €28,000 | = | 0.0% |
| Outside capital | 11 | - | €28,000 | +€28,000 | |
| Other | 1109/19 | - | €28,000 | +€28,000 | |
| Reserves | 13 | €383,964 | €383,964 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,800 | €2,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,800 | €2,800 | = | 0.0% |
| Distributable reserves | 133 | €381,164 | €381,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,348 | €182,124 | +€92,776 | +103.8% |
| Amounts payable | 17/49 | €291,586 | €252,552 | -€39,035 | -13.4% |
| Amounts payable after more than one year | 17 | €117,949 | €52,348 | -€65,601 | -55.6% |
| Financial debts | 170/4 | €117,949 | €52,348 | -€65,601 | -55.6% |
| Amounts payable within one year | 42/48 | €173,637 | €200,203 | +€26,566 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €38,458 | €30,601 | -€7,857 | -20.4% |
| Trade debts | 44 | €16,890 | €18,147 | +€1,257 | +7.4% |
| Suppliers | 440/4 | €16,890 | €18,147 | +€1,257 | +7.4% |
| Taxes, remuneration and social security | 45 | €118,289 | €151,455 | +€33,166 | +28.0% |
| Taxes | 450/3 | €107,379 | €138,839 | +€31,459 | +29.3% |
| Remuneration and social security | 454/9 | €10,909 | €12,616 | +€1,707 | +15.6% |
| Remuneration, social security and pensions | 62 | €39,427 | €37,611 | -€1,817 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,660 | €8,290 | -€369 | -4.3% |
| Other operating charges | 640/8 | €4,738 | €4,894 | +€156 | +3.3% |
| Gross operating margin | 9900 | €164,948 | €164,260 | -€688 | -0.4% |
| Operating profit (loss) | 9901 | €112,123 | €113,465 | +€1,342 | +1.2% |
| Financial income | 75/76B | €23,726 | €27,209 | +€3,483 | +14.7% |
| Recurring financial income | 75 | €23,726 | €27,209 | +€3,483 | +14.7% |
| Financial charges | 65/66B | €4,316 | €4,179 | -€136 | -3.2% |
| Recurring financial charges | 65 | €4,316 | €4,179 | -€136 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €131,533 | €136,495 | +€4,962 | +3.8% |
| Income taxes | 67/77 | €42,185 | €43,719 | +€1,533 | +3.6% |
| Profit (loss) for the period | 9904 | €89,348 | €92,776 | +€3,428 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,348 | €92,776 | +€3,428 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.