ORTHO LAYRISSE: 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 LAYRISSE
Largest movements
- Cash -€78,051
down €78,051 (-55.4%), from €140,886 to €62,835
mainly Contributions, distributions and other (-€181,371) and Other debts (-€64,401)
- Intangible fixed assets -€28,000
down €28,000 (-20.3%), from €137,628 to €109,628
- Receivables within one year -€16,043
down €16,043 (-91.8%), from €17,477 to €1,434
- Other debts -€64,401
down €64,401 (-29.7%), from €216,700 to €152,298
- Debts after one year -€62,027
down €62,027 (-21.4%), from €289,727 to €227,700
- Profit (loss) carried forward -€7,000
no longer reported in 2025 (was €7,000)
- Gross operating margin +€44,504
up €44,504 (+13.3%), from €333,444 to €377,948
- Staff costs +€13,820
up €13,820 (+22.1%), from €62,541 to €76,360
- Taxes +€7,576
up €7,576 (+17.1%), from €44,307 to €51,883
- Financial income -€7,098
down €7,098 (-87.1%), from €8,154 to €1,055
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 | €613,619 | €481,713 | -€131,906 | -21.5% |
| Fixed assets | 21/28 | €445,212 | €413,379 | -€31,834 | -7.2% |
| Intangible fixed assets | 21 | €137,628 | €109,628 | -€28,000 | -20.3% |
| Tangible fixed assets | 22/27 | €307,313 | €303,479 | -€3,834 | -1.2% |
| Land and buildings | 22 | €220,823 | €208,640 | -€12,183 | -5.5% |
| Plant, machinery and equipment | 23 | €83,586 | €87,080 | +€3,495 | +4.2% |
| Furniture and vehicles | 24 | €1,916 | €6,893 | +€4,977 | +260% |
| Other tangible fixed assets | 26 | €988 | €865 | -€123 | -12.5% |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €168,407 | €68,334 | -€100,072 | -59.4% |
| Amounts receivable within one year | 40/41 | €17,477 | €1,434 | -€16,043 | -91.8% |
| Other amounts receivable | 41 | €17,477 | €1,434 | -€16,043 | -91.8% |
| Current investments | 50/53 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | €140,886 | €62,835 | -€78,051 | -55.4% |
| Deferred charges and accrued income | 490/1 | €4,043 | €4,065 | +€22 | +0.5% |
| Total equity and liabilities | 10/49 | €613,619 | €481,713 | -€131,906 | -21.5% |
| Equity | 10/15 | €13,000 | €6,000 | -€7,000 | -53.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,000 | - | -€7,000 | |
| Amounts payable | 17/49 | €600,619 | €475,713 | -€124,906 | -20.8% |
| Amounts payable after more than one year | 17 | €289,727 | €227,700 | -€62,027 | -21.4% |
| Financial debts | 170/4 | €289,727 | €227,700 | -€62,027 | -21.4% |
| Amounts payable within one year | 42/48 | €307,147 | €240,996 | -€66,151 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €60,918 | €62,027 | +€1,108 | +1.8% |
| Trade debts | 44 | €16,989 | €15,248 | -€1,740 | -10.2% |
| Suppliers | 440/4 | €16,989 | €15,248 | -€1,740 | -10.2% |
| Taxes, remuneration and social security | 45 | €12,540 | €11,422 | -€1,118 | -8.9% |
| Taxes | 450/3 | €5,780 | €1,613 | -€4,167 | -72.1% |
| Remuneration and social security | 454/9 | €6,760 | €9,810 | +€3,050 | +45.1% |
| Other amounts payable | 47/48 | €216,700 | €152,298 | -€64,401 | -29.7% |
| Accrued charges and deferred income | 492/3 | €3,745 | €7,017 | +€3,272 | +87.4% |
| Non-recurring operating income | 76A | €17,477 | - | -€17,477 | |
| Remuneration, social security and pensions | 62 | €62,541 | €76,360 | +€13,820 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,367 | €64,436 | +€3,069 | +5.0% |
| Other operating charges | 640/8 | €2,871 | €2,602 | -€269 | -9.4% |
| Gross operating margin | 9900 | €333,444 | €377,948 | +€44,504 | +13.3% |
| Operating profit (loss) | 9901 | €206,665 | €234,550 | +€27,884 | +13.5% |
| Financial income | 75/76B | €8,154 | €1,055 | -€7,098 | -87.1% |
| Recurring financial income | 75 | €8,154 | €1,055 | -€7,098 | -87.1% |
| Financial charges | 65/66B | €10,246 | €9,351 | -€895 | -8.7% |
| Recurring financial charges | 65 | €10,246 | €9,351 | -€895 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €204,573 | €226,254 | +€21,681 | +10.6% |
| Income taxes | 67/77 | €44,307 | €51,883 | +€7,576 | +17.1% |
| Profit (loss) for the period | 9904 | €160,266 | €174,371 | +€14,105 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €160,266 | €174,371 | +€14,105 | +8.8% |
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 16 October 2026 via checked.be.