Ortho Akkerman: 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.
Ortho Akkerman
Largest movements
- Cash +€294,053
up €294,053 (+609.8%), from €48,222 to €342,275
mainly Net result for the year (+€378,826) and Tax, wage and social debts (+€94,319)
- Receivables within one year -€77,064
down €77,064 (-100.0%), from €77,064 to €0
of which Trade receivables: -€77,064
- Tangible fixed assets -€46,199
down €46,199 (-11.7%), from €395,863 to €349,664
of which Furniture and vehicles: -€27,591
- Reserves +€241,140
up €241,140 (+873.1%), from €27,619 to €268,758
- Other debts -€130,555
down €130,555 (-32.4%), from €403,369 to €272,814
- Tax, wage and social debts +€94,319
up €94,319 (+125.3%), from €75,297 to €169,616
of which Taxes: +€73,359
- Trade debts -€32,244
down €32,244 (-71.3%), from €45,199 to €12,955
- Gross operating margin +€409,657
up €409,657 (+97.1%), from €421,923 to €831,580
- Staff costs +€169,312
up €169,312 (+248.2%), from €68,202 to €237,514
- Taxes +€58,877
up €58,877 (+94.9%), from €62,043 to €120,920
- Depreciation +€18,898
up €18,898 (+26.8%), from €70,528 to €89,425
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 | €552,483 | €725,143 | +€172,660 | +31.3% |
| Fixed assets | 21/28 | €395,863 | €349,664 | -€46,199 | -11.7% |
| Tangible fixed assets | 22/27 | €395,863 | €349,664 | -€46,199 | -11.7% |
| Land and buildings | 22 | €201,448 | €182,761 | -€18,687 | -9.3% |
| Plant, machinery and equipment | 23 | €111,758 | €111,837 | +€79 | +0.1% |
| Furniture and vehicles | 24 | €82,657 | €55,066 | -€27,591 | -33.4% |
| Current assets | 29/58 | €156,620 | €375,479 | +€218,860 | +139.7% |
| Amounts receivable within one year | 40/41 | €77,064 | €0 | -€77,064 | -100.0% |
| Trade receivables | 40 | €77,064 | €0 | -€77,064 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €48,222 | €342,275 | +€294,053 | +609.8% |
| Deferred charges and accrued income | 490/1 | €31,334 | €33,205 | +€1,871 | +6.0% |
| Total equity and liabilities | 10/49 | €552,483 | €725,143 | +€172,660 | +31.3% |
| Equity | 10/15 | €28,619 | €269,758 | +€241,140 | +842.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,619 | €268,758 | +€241,140 | +873.1% |
| Distributable reserves | 133 | €27,619 | €268,758 | +€241,140 | +873.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €523,865 | €455,385 | -€68,480 | -13.1% |
| Amounts payable within one year | 42/48 | €523,865 | €455,385 | -€68,480 | -13.1% |
| Trade debts | 44 | €45,199 | €12,955 | -€32,244 | -71.3% |
| Suppliers | 440/4 | €45,199 | €12,955 | -€32,244 | -71.3% |
| Taxes, remuneration and social security | 45 | €75,297 | €169,616 | +€94,319 | +125.3% |
| Taxes | 450/3 | €62,162 | €135,521 | +€73,359 | +118.0% |
| Remuneration and social security | 454/9 | €13,134 | €34,095 | +€20,960 | +159.6% |
| Other amounts payable | 47/48 | €403,369 | €272,814 | -€130,555 | -32.4% |
| Remuneration, social security and pensions | 62 | €68,202 | €237,514 | +€169,312 | +248.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,528 | €89,425 | +€18,898 | +26.8% |
| Other operating charges | 640/8 | €4,196 | €4,340 | +€144 | +3.4% |
| Gross operating margin | 9900 | €421,923 | €831,580 | +€409,657 | +97.1% |
| Operating profit (loss) | 9901 | €278,997 | €500,301 | +€221,304 | +79.3% |
| Financial income | 75/76B | €11 | €1,042 | +€1,031 | +9147.7% |
| Recurring financial income | 75 | €11 | €1,042 | +€1,031 | +9147.7% |
| Financial charges | 65/66B | €868 | €1,597 | +€729 | +83.9% |
| Recurring financial charges | 65 | €868 | €1,597 | +€729 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | €278,139 | €499,745 | +€221,606 | +79.7% |
| Income taxes | 67/77 | €62,043 | €120,920 | +€58,877 | +94.9% |
| Profit (loss) for the period | 9904 | €216,097 | €378,826 | +€162,729 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €216,097 | €378,826 | +€162,729 | +75.3% |
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 11 October 2026 via checked.be.