ORTHO BOS BV: what changed
What changed
ORTHO BOS BV
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€47,647
2024 · €41,802+€5,845
Equity
€2,500
2024 · €133,490-€130,990
Cash
€6
2024 · -+€6
Balance sheet total
€483,150
2024 · €377,388+€105,762
Largest movements
Assets
- Receivables within one year +€257,205
up €257,205 (+177%), from €145,327 to €402,533
of which Other amounts receivable: +€384,263
- Receivables after one year -€196,930
down €196,930 (-100%), from €196,930 to €0
- Tangible fixed assets +€36,034
up €36,034 (+282%), from €12,780 to €48,814
of which Plant, machinery and equipment: +€34,747
- Current investments +€7,500
up €7,500 (+60.0%), from €12,500 to €20,000
Equity and liabilities
- Other debts +€178,637
new in 2025: €178,637
- Profit (loss) carried forward -€130,990
down €130,990 (-100%), from €130,990 to €0
- Trade debts +€76,020
up €76,020 (+125%), from €60,661 to €136,681
- Provisions +€47,361
new in 2025: €47,361
- Debts after one year -€31,134
down €31,134 (-60.2%), from €51,687 to €20,553
Income statement
- Gross operating margin +€79,916
up €79,916 (+83.5%), from €95,656 to €175,572
- Provisions +€47,361
new in 2025: €47,361
- Staff costs +€13,945
up €13,945 (+41.4%), from €33,719 to €47,665
- Taxes +€13,716
up €13,716 (+103%), from €13,337 to €27,053
- Financial income +€5,592
up €5,592 (+59.2%), from €9,452 to €15,044
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,802
Gross operating margin
+€79,916
Staff costs
-€13,945
Depreciation
-€2,032
Provisions
-€47,361
Other operating charges
-€1,054
Financial income
+€5,592
Financial charges
-€1,556
Taxes
-€13,716
Result 2025
€47,647
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€286,016
Investment
-€48,615
Financing
-€237,395
Cash 2024
€0
From operations (derived)
+€286,016
Net result for the year
+€47,647
Depreciation
+€5,081
Receivables after one year
+€196,930
Receivables within one year
-€257,205
Deferred charges and accrued income
-€1,946
Provisions
+€47,361
Trade debts
+€76,020
Tax, wage and social debts
-€6,506
Other debts
+€178,637
Investment (derived)
-€48,615
Investment in fixed assets (net)
-€41,115
Current investments
-€7,500
Financing
-€237,395
Debts after one year
-€31,134
Current portion of long-term debt
-€11,854
Short-term financial debts
-€15,771
Contributions, distributions and other
-€178,637
Cash 2025
€6
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,388 | €483,150 | +€105,762 | +28.0% |
| Fixed assets | 21/28 | €12,780 | €48,814 | +€36,034 | +282% |
| Tangible fixed assets | 22/27 | €12,780 | €48,814 | +€36,034 | +282% |
| Plant, machinery and equipment | 23 | €4,964 | €39,711 | +€34,747 | +700% |
| Furniture and vehicles | 24 | €7,815 | €9,103 | +€1,288 | +16.5% |
| Current assets | 29/58 | €364,608 | €434,336 | +€69,728 | +19.1% |
| Amounts receivable after more than one year | 29 | €196,930 | €0 | -€196,930 | -100% |
| Other amounts receivable | 291 | €196,930 | €0 | -€196,930 | -100% |
| Amounts receivable within one year | 40/41 | €145,327 | €402,533 | +€257,205 | +177% |
| Trade receivables | 40 | €141,297 | €14,240 | -€127,058 | -89.9% |
| Other amounts receivable | 41 | €4,030 | €388,293 | +€384,263 | +9,535% |
| Current investments | 50/53 | €12,500 | €20,000 | +€7,500 | +60.0% |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Deferred charges and accrued income | 490/1 | €9,851 | €11,798 | +€1,946 | +19.8% |
| Total equity and liabilities | 10/49 | €377,388 | €483,150 | +€105,762 | +28.0% |
| Equity | 10/15 | €133,490 | €2,500 | -€130,990 | -98.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,990 | €0 | -€130,990 | -100% |
| Provisions and deferred taxes | 16 | - | €47,361 | +€47,361 | |
| Provisions for liabilities and charges | 160/5 | - | €47,361 | +€47,361 | |
| Other liabilities and charges | 164/5 | - | €47,361 | +€47,361 | |
| Amounts payable | 17/49 | €243,898 | €433,290 | +€189,392 | +77.7% |
| Amounts payable after more than one year | 17 | €51,687 | €20,553 | -€31,134 | -60.2% |
| Financial debts | 170/4 | €51,687 | €20,553 | -€31,134 | -60.2% |
| Amounts payable within one year | 42/48 | €192,211 | €412,736 | +€220,526 | +115% |
| Current portion of amounts payable after more than one year | 42 | €47,034 | €35,180 | -€11,854 | -25.2% |
| Financial debts | 43 | €53,640 | €37,870 | -€15,771 | -29.4% |
| Credit institutions | 430/8 | €53,640 | €12,870 | -€40,771 | -76.0% |
| Other loans | 439 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €60,661 | €136,681 | +€76,020 | +125% |
| Suppliers | 440/4 | €60,661 | €136,681 | +€76,020 | +125% |
| Taxes, remuneration and social security | 45 | €30,875 | €24,369 | -€6,506 | -21.1% |
| Taxes | 450/3 | €21,443 | €13,230 | -€8,213 | -38.3% |
| Remuneration and social security | 454/9 | €9,432 | €11,139 | +€1,707 | +18.1% |
| Other amounts payable | 47/48 | - | €178,637 | +€178,637 | |
| Non-recurring operating income | 76A | €7,296 | €0 | -€7,296 | -100% |
| Remuneration, social security and pensions | 62 | €33,719 | €47,665 | +€13,945 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,049 | €5,081 | +€2,032 | +66.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €47,361 | +€47,361 | |
| Other operating charges | 640/8 | €2,133 | €3,187 | +€1,054 | +49.4% |
| Gross operating margin | 9900 | €95,656 | €175,572 | +€79,916 | +83.5% |
| Operating profit (loss) | 9901 | €56,755 | €72,279 | +€15,524 | +27.4% |
| Financial income | 75/76B | €9,452 | €15,044 | +€5,592 | +59.2% |
| Recurring financial income | 75 | €9,452 | €15,044 | +€5,592 | +59.2% |
| Financial charges | 65/66B | €11,068 | €12,624 | +€1,556 | +14.1% |
| Recurring financial charges | 65 | €11,068 | €12,624 | +€1,556 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €55,139 | €74,700 | +€19,561 | +35.5% |
| Income taxes | 67/77 | €13,337 | €27,053 | +€13,716 | +103% |
| Profit (loss) for the period | 9904 | €41,802 | €47,647 | +€5,845 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,802 | €47,647 | +€5,845 | +14.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.