ORTHO’CK: 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’CK
Largest movements
- Cash +€75,570
up €75,570 (+100%), from €75,429 to €150,999
mainly Net result for the year (+€75,827) and Tax, wage and social debts (+€12,899)
- Deferred charges and accrued income +€12,393
new in 2025: €12,393
- Profit (loss) carried forward +€75,827
up €75,827 (+117%), from €65,087 to €140,914
- Tax, wage and social debts +€12,899
up €12,899 (+208%), from €6,187 to €19,085
- Gross operating margin +€40,040
up €40,040 (+70.8%), from €56,519 to €96,558
- Taxes +€4,981
up €4,981 (+35.3%), from €14,105 to €19,085
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 | €76,467 | €163,607 | +€87,140 | +114% |
| Fixed assets | 21/28 | €1,038 | €215 | -€823 | -79.3% |
| Tangible fixed assets | 22/27 | €1,038 | €215 | -€823 | -79.3% |
| Plant, machinery and equipment | 23 | €1,038 | €215 | -€823 | -79.3% |
| Current assets | 29/58 | €75,429 | €163,392 | +€87,963 | +117% |
| Cash at bank and in hand | 54/58 | €75,429 | €150,999 | +€75,570 | +100% |
| Deferred charges and accrued income | 490/1 | - | €12,393 | +€12,393 | |
| Total equity and liabilities | 10/49 | €76,467 | €163,607 | +€87,140 | +114% |
| Equity | 10/15 | €67,587 | €143,414 | +€75,827 | +112% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,087 | €140,914 | +€75,827 | +117% |
| Amounts payable | 17/49 | €8,880 | €20,193 | +€11,313 | +127% |
| Amounts payable within one year | 42/48 | €8,880 | €20,193 | +€11,313 | +127% |
| Trade debts | 44 | €734 | €187 | -€548 | -74.6% |
| Suppliers | 440/4 | €734 | €187 | -€548 | -74.6% |
| Taxes, remuneration and social security | 45 | €6,187 | €19,085 | +€12,899 | +208% |
| Taxes | 450/3 | €6,187 | €19,085 | +€12,899 | +208% |
| Other amounts payable | 47/48 | €1,959 | €921 | -€1,038 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €823 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €56,519 | €96,558 | +€40,040 | +70.8% |
| Operating profit (loss) | 9901 | €55,696 | €95,336 | +€39,640 | +71.2% |
| Financial charges | 65/66B | €114 | €424 | +€310 | +271% |
| Recurring financial charges | 65 | €114 | €424 | +€310 | +271% |
| Profit (loss) for the period before taxes | 9903 | €55,582 | €94,912 | +€39,330 | +70.8% |
| Income taxes | 67/77 | €14,105 | €19,085 | +€4,981 | +35.3% |
| Profit (loss) for the period | 9904 | €41,477 | €75,827 | +€34,350 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,477 | €75,827 | +€34,350 | +82.8% |
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 21 October 2026 via checked.be.