ORTHO-DETOURNAY: 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-DETOURNAY
Largest movements
- Receivables within one year +€23,796
up €23,796 (+56.1%), from €42,422 to €66,219
of which Other amounts receivable: +€20,773
- Tangible fixed assets +€9,407
up €9,407 (+270%), from €3,482 to €12,890
of which Furniture and vehicles: +€5,387
- Cash +€6,972
up €6,972 (+39.7%), from €17,565 to €24,537
mainly Net result for the year (+€20,055) and Advances received (+€11,450)
- Reserves +€20,000
up €20,000 (+105%), from €19,060 to €39,060
of which Distributable reserves: +€20,000
- Advances received +€11,450
up €11,450 (+43.2%), from €26,515 to €37,965
- Trade debts +€7,634
up €7,634 (+285%), from €2,678 to €10,313
- Tax, wage and social debts +€1,269
up €1,269 (+74.3%), from €1,708 to €2,977
- Gross operating margin +€20,174
up €20,174 (+180%), from €11,182 to €31,356
- Taxes +€6,779
up €6,779 (+203%), from €3,341 to €10,121
- Financial income +€910
up €910 (+51.7%), from €1,759 to €2,669
- Depreciation +€585
up €585 (+20.4%), from €2,860 to €3,445
- Other operating charges -€362
down €362 (-50.1%), from €723 to €361
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 | €64,217 | €104,625 | +€40,408 | +62.9% |
| Fixed assets | 21/28 | €3,482 | €12,890 | +€9,407 | +270% |
| Tangible fixed assets | 22/27 | €3,482 | €12,890 | +€9,407 | +270% |
| Plant, machinery and equipment | 23 | - | €1,186 | +€1,186 | |
| Furniture and vehicles | 24 | €3,482 | €8,869 | +€5,387 | +155% |
| Other tangible fixed assets | 26 | - | €2,835 | +€2,835 | |
| Current assets | 29/58 | €60,735 | €91,735 | +€31,000 | +51.0% |
| Amounts receivable within one year | 40/41 | €42,422 | €66,219 | +€23,796 | +56.1% |
| Trade receivables | 40 | €3,108 | €6,130 | +€3,023 | +97.3% |
| Other amounts receivable | 41 | €39,315 | €60,088 | +€20,773 | +52.8% |
| Cash at bank and in hand | 54/58 | €17,565 | €24,537 | +€6,972 | +39.7% |
| Deferred charges and accrued income | 490/1 | €748 | €980 | +€232 | +31.0% |
| Total equity and liabilities | 10/49 | €64,217 | €104,625 | +€40,408 | +62.9% |
| Equity | 10/15 | €33,316 | €53,370 | +€20,055 | +60.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,060 | €39,060 | +€20,000 | +105% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,200 | €37,200 | +€20,000 | +116% |
| Profit (loss) carried forward | 14 | €1,856 | €1,910 | +€55 | +2.9% |
| Amounts payable | 17/49 | €30,902 | €51,255 | +€20,353 | +65.9% |
| Amounts payable within one year | 42/48 | €30,902 | €51,255 | +€20,353 | +65.9% |
| Trade debts | 44 | €2,678 | €10,313 | +€7,634 | +285% |
| Suppliers | 440/4 | €2,678 | €10,313 | +€7,634 | +285% |
| Advances received on contracts in progress | 46 | €26,515 | €37,965 | +€11,450 | +43.2% |
| Taxes, remuneration and social security | 45 | €1,708 | €2,977 | +€1,269 | +74.3% |
| Taxes | 450/3 | €1,708 | €2,977 | +€1,269 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,860 | €3,445 | +€585 | +20.4% |
| Other operating charges | 640/8 | €723 | €361 | -€362 | -50.1% |
| Gross operating margin | 9900 | €11,182 | €31,356 | +€20,174 | +180% |
| Operating profit (loss) | 9901 | €7,598 | €27,550 | +€19,952 | +263% |
| Financial income | 75/76B | €1,759 | €2,669 | +€910 | +51.7% |
| Recurring financial income | 75 | €1,759 | €2,669 | +€910 | +51.7% |
| Financial charges | 65/66B | €42 | €44 | +€2 | +4.6% |
| Recurring financial charges | 65 | €42 | €44 | +€2 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €9,315 | €30,175 | +€20,860 | +224% |
| Income taxes | 67/77 | €3,341 | €10,121 | +€6,779 | +203% |
| Profit (loss) for the period | 9904 | €5,974 | €20,055 | +€14,081 | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €5,974 | €20,055 | +€14,081 | +236% |
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 26 October 2026 via checked.be.