ORTHO-DONTOS: 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-DONTOS
Largest movements
- Receivables after one year -€622,937
down €622,937 (-42.2%), from €1.5m to €854,139
- Receivables within one year -€19,678
down €19,678 (-66.1%), from €29,760 to €10,083
of which Trade receivables: -€18,000
- Profit (loss) carried forward -€423,061
down €423,061 (-65.2%), from €648,393 to €225,332
- Other debts -€158,741
down €158,741 (-53.7%), from €295,466 to €136,726
- Reserves -€48,322
down €48,322 (-94.8%), from €50,962 to €2,640
of which Distributable reserves: -€48,322
- Financial income -€450,964
down €450,964 (-67.7%), from €665,742 to €214,778
- Financial charges -€26,824
down €26,824 (-60.1%), from €44,648 to €17,825
- Gross operating margin +€6,560
up €6,560 (+16.3%), from €40,161 to €46,721
- Taxes +€2,780
up €2,780 (+17.9%), from €15,500 to €18,280
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 | €1,841,259 | €1,216,448 | -€624,811 | -33.9% |
| Fixed assets | 21/28 | €317,882 | €317,882 | = | 0.0% |
| Financial fixed assets | 28 | €317,882 | €317,882 | = | 0.0% |
| Current assets | 29/58 | €1,523,377 | €898,566 | -€624,811 | -41.0% |
| Amounts receivable after more than one year | 29 | €1,477,076 | €854,139 | -€622,937 | -42.2% |
| Other amounts receivable | 291 | €1,477,076 | €854,139 | -€622,937 | -42.2% |
| Amounts receivable within one year | 40/41 | €29,760 | €10,083 | -€19,678 | -66.1% |
| Trade receivables | 40 | €18,000 | €0 | -€18,000 | -100% |
| Other amounts receivable | 41 | €11,760 | €10,083 | -€1,678 | -14.3% |
| Cash at bank and in hand | 54/58 | €16,541 | €34,344 | +€17,804 | +108% |
| Total equity and liabilities | 10/49 | €1,841,259 | €1,216,448 | -€624,811 | -33.9% |
| Equity | 10/15 | €924,363 | €452,980 | -€471,383 | -51.0% |
| Contributions | 10/11 | €225,008 | €225,008 | = | 0.0% |
| Reserves | 13 | €50,962 | €2,640 | -€48,322 | -94.8% |
| Non-distributable reserves | 130/1 | €2,640 | €2,640 | = | 0.0% |
| Other | 1319 | €2,640 | €2,640 | = | 0.0% |
| Distributable reserves | 133 | €48,322 | €0 | -€48,322 | -100% |
| Profit (loss) carried forward | 14 | €648,393 | €225,332 | -€423,061 | -65.2% |
| Amounts payable | 17/49 | €916,896 | €763,468 | -€153,428 | -16.7% |
| Amounts payable after more than one year | 17 | €610,891 | €616,694 | +€5,803 | +0.9% |
| Financial debts | 170/4 | €610,891 | €616,694 | +€5,803 | +0.9% |
| Amounts payable within one year | 42/48 | €306,005 | €146,774 | -€159,231 | -52.0% |
| Trade debts | 44 | €377 | €198 | -€178 | -47.4% |
| Suppliers | 440/4 | - | €198 | +€198 | |
| Bills of exchange payable | 441 | €377 | - | -€377 | |
| Taxes, remuneration and social security | 45 | €10,162 | €9,850 | -€312 | -3.1% |
| Taxes | 450/3 | €162 | €4,850 | +€4,688 | +2,897% |
| Remuneration and social security | 454/9 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Other amounts payable | 47/48 | €295,466 | €136,726 | -€158,741 | -53.7% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €40,161 | €46,721 | +€6,560 | +16.3% |
| Operating profit (loss) | 9901 | €40,099 | €46,659 | +€6,560 | +16.4% |
| Financial income | 75/76B | €665,742 | €214,778 | -€450,964 | -67.7% |
| Recurring financial income | 75 | €665,742 | €214,778 | -€450,964 | -67.7% |
| Financial charges | 65/66B | €44,648 | €17,825 | -€26,824 | -60.1% |
| Recurring financial charges | 65 | €44,648 | €17,825 | -€26,824 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €661,193 | €243,613 | -€417,580 | -63.2% |
| Income taxes | 67/77 | €15,500 | €18,280 | +€2,780 | +17.9% |
| Profit (loss) for the period | 9904 | €645,693 | €225,332 | -€420,361 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €645,693 | €225,332 | -€420,361 | -65.1% |
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 22 October 2026 via checked.be.