Ortho ALAIS: 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 ALAIS
Largest movements
- Cash +€73,153
up €73,153 (+29.8%), from €245,722 to €318,875
mainly Net result for the year (+€142,448) and Tax, wage and social debts (+€17,976)
- Profit (loss) carried forward +€142,448
up €142,448 (+92.6%), from €153,816 to €296,264
- Trade debts -€80,788
down €80,788 (-96.4%), from €83,790 to €3,002
- Tax, wage and social debts +€17,976
up €17,976 (+55.0%), from €32,674 to €50,651
of which Taxes: +€16,636
- Gross operating margin +€46,781
up €46,781 (+32.4%), from €144,556 to €191,336
- Taxes +€16,841
up €16,841 (+51.5%), from €32,674 to €49,515
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 | €272,555 | €351,917 | +€79,361 | +29.1% |
| Fixed assets | 21/28 | - | €2,846 | +€2,846 | |
| Tangible fixed assets | 22/27 | - | €2,846 | +€2,846 | |
| Plant, machinery and equipment | 23 | - | €2,846 | +€2,846 | |
| Current assets | 29/58 | €272,555 | €349,071 | +€76,516 | +28.1% |
| Cash at bank and in hand | 54/58 | €245,722 | €318,875 | +€73,153 | +29.8% |
| Deferred charges and accrued income | 490/1 | €26,833 | €30,196 | +€3,363 | +12.5% |
| Total equity and liabilities | 10/49 | €272,555 | €351,917 | +€79,361 | +29.1% |
| Equity | 10/15 | €155,816 | €298,264 | +€142,448 | +91.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,816 | €296,264 | +€142,448 | +92.6% |
| Amounts payable | 17/49 | €116,739 | €53,653 | -€63,087 | -54.0% |
| Amounts payable within one year | 42/48 | €116,739 | €53,653 | -€63,087 | -54.0% |
| Trade debts | 44 | €83,790 | €3,002 | -€80,788 | -96.4% |
| Suppliers | 440/4 | €83,790 | €3,002 | -€80,788 | -96.4% |
| Taxes, remuneration and social security | 45 | €32,674 | €50,651 | +€17,976 | +55.0% |
| Taxes | 450/3 | €32,674 | €49,311 | +€16,636 | +50.9% |
| Remuneration and social security | 454/9 | €0 | €1,340 | +€1,340 | |
| Other amounts payable | 47/48 | €275 | €0 | -€275 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €199 | +€199 | |
| Other operating charges | 640/8 | €55 | €824 | +€769 | +1,399% |
| Gross operating margin | 9900 | €144,556 | €191,336 | +€46,781 | +32.4% |
| Operating profit (loss) | 9901 | €144,501 | €190,313 | +€45,812 | +31.7% |
| Financial income | 75/76B | €0 | €1,788 | +€1,788 | |
| Recurring financial income | 75 | €0 | €1,788 | +€1,788 | |
| Financial charges | 65/66B | €44 | €138 | +€94 | +216% |
| Recurring financial charges | 65 | €44 | €138 | +€94 | +216% |
| Profit (loss) for the period before taxes | 9903 | €144,457 | €191,963 | +€47,506 | +32.9% |
| Income taxes | 67/77 | €32,674 | €49,515 | +€16,841 | +51.5% |
| Profit (loss) for the period | 9904 | €111,783 | €142,448 | +€30,665 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €111,783 | €142,448 | +€30,665 | +27.4% |
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 27 October 2026 via checked.be.