Ortho-Lambot: 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-Lambot
Largest movements
- Tangible fixed assets -€47,482
down €47,482 (-14.2%), from €334,967 to €287,485
- Intangible fixed assets -€34,400
down €34,400 (-20.4%), from €168,804 to €134,404
- Receivables within one year -€9,157
down €9,157 (-47.1%), from €19,458 to €10,302
of which Other amounts receivable: -€10,657
- Debts after one year -€86,126
down €86,126 (-24.1%), from €357,848 to €271,722
- Other debts +€75,716
up €75,716 (+91.1%), from €83,153 to €158,869
- Reserves -€69,302
down €69,302 (-83.9%), from €82,638 to €13,336
- Current portion of long-term debt -€7,114
down €7,114 (-7.9%), from €89,678 to €82,565
- Gross operating margin +€26,936
up €26,936 (+12.2%), from €220,276 to €247,212
- Taxes +€5,089
up €5,089 (+64.1%), from €7,942 to €13,031
- Financial charges -€2,586
down €2,586 (-2.4%), from €109,234 to €106,648
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 | €629,745 | €540,752 | -€88,993 | -14.1% |
| Fixed assets | 21/28 | €503,771 | €421,889 | -€81,882 | -16.3% |
| Intangible fixed assets | 21 | €168,804 | €134,404 | -€34,400 | -20.4% |
| Tangible fixed assets | 22/27 | €334,967 | €287,485 | -€47,482 | -14.2% |
| Land and buildings | 22 | €140,942 | €133,862 | -€7,080 | -5.0% |
| Plant, machinery and equipment | 23 | €58,604 | €46,081 | -€12,524 | -21.4% |
| Furniture and vehicles | 24 | €58,525 | €45,150 | -€13,376 | -22.9% |
| Other tangible fixed assets | 26 | €76,895 | €62,392 | -€14,503 | -18.9% |
| Current assets | 29/58 | €125,974 | €118,863 | -€7,111 | -5.6% |
| Amounts receivable within one year | 40/41 | €19,458 | €10,302 | -€9,157 | -47.1% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €19,458 | €8,802 | -€10,657 | -54.8% |
| Cash at bank and in hand | 54/58 | €104,626 | €104,142 | -€484 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,890 | €4,419 | +€2,529 | +134% |
| Total equity and liabilities | 10/49 | €629,745 | €540,752 | -€88,993 | -14.1% |
| Equity | 10/15 | €87,638 | €18,336 | -€69,302 | -79.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,638 | €13,336 | -€69,302 | -83.9% |
| Distributable reserves | 133 | €82,638 | €13,336 | -€69,302 | -83.9% |
| Amounts payable | 17/49 | €542,107 | €522,416 | -€19,691 | -3.6% |
| Amounts payable after more than one year | 17 | €357,848 | €271,722 | -€86,126 | -24.1% |
| Financial debts | 170/4 | €357,848 | €271,722 | -€86,126 | -24.1% |
| Amounts payable within one year | 42/48 | €184,259 | €250,694 | +€66,435 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €89,678 | €82,565 | -€7,114 | -7.9% |
| Trade debts | 44 | €8,581 | €5,984 | -€2,597 | -30.3% |
| Suppliers | 440/4 | €8,581 | €5,984 | -€2,597 | -30.3% |
| Taxes, remuneration and social security | 45 | €2,846 | €3,276 | +€429 | +15.1% |
| Taxes | 450/3 | €2,846 | €3,276 | +€429 | +15.1% |
| Other amounts payable | 47/48 | €83,153 | €158,869 | +€75,716 | +91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,890 | €83,865 | -€25 | 0.0% |
| Other operating charges | 640/8 | €2,635 | €3,561 | +€926 | +35.1% |
| Gross operating margin | 9900 | €220,276 | €247,212 | +€26,936 | +12.2% |
| Operating profit (loss) | 9901 | €133,751 | €159,787 | +€26,035 | +19.5% |
| Financial income | 75/76B | €380 | €591 | +€211 | +55.6% |
| Recurring financial income | 75 | €380 | €591 | +€211 | +55.6% |
| Financial charges | 65/66B | €109,234 | €106,648 | -€2,586 | -2.4% |
| Recurring financial charges | 65 | €109,234 | €106,648 | -€2,586 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €24,897 | €53,730 | +€28,832 | +116% |
| Income taxes | 67/77 | €7,942 | €13,031 | +€5,089 | +64.1% |
| Profit (loss) for the period | 9904 | €16,955 | €40,698 | +€23,743 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €16,955 | €40,698 | +€23,743 | +140% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.