ORTHO LEROY: what changed
ORTHO LEROY
Largest movements
- Tangible fixed assets -€7,483
down €7,483 (-59.3%), from €12,622 to €5,139
of which Furniture and vehicles: -€6,954
- Deferred charges and accrued income +€907
up €907 (+78.3%), from €1,159 to €2,066
- Cash -€903
down €903 (-34.0%), from €2,654 to €1,750
mainly Other debts (-€24,194) and Deferred charges and accrued income (-€907)
- Other debts -€24,194
down €24,194 (-28.0%), from €86,436 to €62,242
- Profit (loss) carried forward +€13,744
up €13,744 (+17.2%), from -€80,123 to -€66,379
- Trade debts +€3,047
up €3,047 (+147%), from €2,068 to €5,115
- Depreciation -€3,060
down €3,060 (-29.0%), from €10,543 to €7,483
- Other operating charges +€785
up €785 (+46.2%), from €1,699 to €2,484
- Gross operating margin -€698
down €698 (-2.8%), from €25,225 to €24,526
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,441 | €9,038 | -€7,403 | -45.0% |
| Fixed assets | 21/28 | €12,622 | €5,139 | -€7,483 | -59.3% |
| Tangible fixed assets | 22/27 | €12,622 | €5,139 | -€7,483 | -59.3% |
| Plant, machinery and equipment | 23 | €1,255 | €726 | -€530 | -42.2% |
| Furniture and vehicles | 24 | €11,367 | €4,413 | -€6,954 | -61.2% |
| Current assets | 29/58 | €3,819 | €3,899 | +€80 | +2.1% |
| Amounts receivable within one year | 40/41 | €7 | €83 | +€76 | +1,107% |
| Other amounts receivable | 41 | €7 | €83 | +€76 | +1,107% |
| Cash at bank and in hand | 54/58 | €2,654 | €1,750 | -€903 | -34.0% |
| Deferred charges and accrued income | 490/1 | €1,159 | €2,066 | +€907 | +78.3% |
| Total equity and liabilities | 10/49 | €16,441 | €9,038 | -€7,403 | -45.0% |
| Equity | 10/15 | -€72,063 | -€58,319 | +€13,744 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,123 | -€66,379 | +€13,744 | +17.2% |
| Amounts payable | 17/49 | €88,504 | €67,357 | -€21,147 | -23.9% |
| Amounts payable within one year | 42/48 | €88,504 | €67,357 | -€21,147 | -23.9% |
| Trade debts | 44 | €2,068 | €5,115 | +€3,047 | +147% |
| Suppliers | 440/4 | €2,068 | €5,115 | +€3,047 | +147% |
| Other amounts payable | 47/48 | €86,436 | €62,242 | -€24,194 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,543 | €7,483 | -€3,060 | -29.0% |
| Other operating charges | 640/8 | €1,699 | €2,484 | +€785 | +46.2% |
| Gross operating margin | 9900 | €25,225 | €24,526 | -€698 | -2.8% |
| Operating profit (loss) | 9901 | €12,982 | €14,559 | +€1,577 | +12.1% |
| Financial charges | 65/66B | €222 | €301 | +€79 | +35.6% |
| Recurring financial charges | 65 | €222 | €301 | +€79 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €12,760 | €14,258 | +€1,498 | +11.7% |
| Income taxes | 67/77 | €493 | €514 | +€21 | +4.2% |
| Profit (loss) for the period | 9904 | €12,267 | €13,744 | +€1,477 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,267 | €13,744 | +€1,477 | +12.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.