ORTHO MART: 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 MART
Largest movements
- Receivables within one year +€74,697
up €74,697 (+163%), from €45,735 to €120,432
of which Other amounts receivable: +€70,581
- Intangible fixed assets -€19,571
down €19,571 (-20.0%), from €97,857 to €78,286
- Tangible fixed assets -€5,770
down €5,770 (-19.5%), from €29,555 to €23,785
- Profit (loss) carried forward +€66,721
up €66,721 (+65.6%), from €101,737 to €168,459
- Debts after one year -€19,977
down €19,977 (-20.2%), from €98,701 to €78,724
- Trade debts +€4,116
up €4,116 (+328%), from €1,255 to €5,371
- Gross operating margin +€8,517
up €8,517 (+7.9%), from €107,867 to €116,384
- Financial income +€3,971
new in 2025: €3,971
- Depreciation +€2,781
up €2,781 (+11.8%), from €23,589 to €26,371
- Taxes +€2,118
up €2,118 (+12.9%), from €16,395 to €18,513
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 | €247,841 | €300,049 | +€52,208 | +21.1% |
| Fixed assets | 21/28 | €127,412 | €102,071 | -€25,342 | -19.9% |
| Intangible fixed assets | 21 | €97,857 | €78,286 | -€19,571 | -20.0% |
| Tangible fixed assets | 22/27 | €29,555 | €23,785 | -€5,770 | -19.5% |
| Furniture and vehicles | 24 | €29,555 | €23,785 | -€5,770 | -19.5% |
| Current assets | 29/58 | €120,429 | €197,978 | +€77,550 | +64.4% |
| Amounts receivable within one year | 40/41 | €45,735 | €120,432 | +€74,697 | +163% |
| Trade receivables | 40 | €1,255 | €5,371 | +€4,116 | +328% |
| Other amounts receivable | 41 | €44,480 | €115,060 | +€70,581 | +159% |
| Cash at bank and in hand | 54/58 | €74,363 | €75,932 | +€1,569 | +2.1% |
| Deferred charges and accrued income | 490/1 | €330 | €1,615 | +€1,284 | +389% |
| Total equity and liabilities | 10/49 | €247,841 | €300,049 | +€52,208 | +21.1% |
| Equity | 10/15 | €105,737 | €172,459 | +€66,721 | +63.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,737 | €168,459 | +€66,721 | +65.6% |
| Amounts payable | 17/49 | €142,104 | €127,590 | -€14,513 | -10.2% |
| Amounts payable after more than one year | 17 | €98,701 | €78,724 | -€19,977 | -20.2% |
| Financial debts | 170/4 | €98,701 | €78,724 | -€19,977 | -20.2% |
| Amounts payable within one year | 42/48 | €43,403 | €48,866 | +€5,464 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €19,061 | €19,977 | +€915 | +4.8% |
| Financial debts | 43 | €10 | €0 | -€10 | -100% |
| Credit institutions | 430/8 | €10 | €0 | -€10 | -100% |
| Trade debts | 44 | €1,255 | €5,371 | +€4,116 | +328% |
| Suppliers | 440/4 | €1,255 | €5,371 | +€4,116 | +328% |
| Taxes, remuneration and social security | 45 | €23,076 | €21,018 | -€2,057 | -8.9% |
| Taxes | 450/3 | €18,876 | €21,018 | +€2,143 | +11.4% |
| Remuneration and social security | 454/9 | €4,200 | €0 | -€4,200 | -100% |
| Other amounts payable | 47/48 | €0 | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,589 | €26,371 | +€2,781 | +11.8% |
| Other operating charges | 640/8 | €795 | €812 | +€17 | +2.2% |
| Gross operating margin | 9900 | €107,867 | €116,384 | +€8,517 | +7.9% |
| Operating profit (loss) | 9901 | €83,483 | €89,202 | +€5,718 | +6.8% |
| Financial income | 75/76B | - | €3,971 | +€3,971 | |
| Recurring financial income | 75 | - | €3,971 | +€3,971 | |
| Financial charges | 65/66B | €5,569 | €5,438 | -€131 | -2.3% |
| Recurring financial charges | 65 | €5,569 | €5,438 | -€131 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €77,915 | €87,734 | +€9,820 | +12.6% |
| Income taxes | 67/77 | €16,395 | €18,513 | +€2,118 | +12.9% |
| Profit (loss) for the period | 9904 | €61,519 | €69,221 | +€7,702 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,519 | €69,221 | +€7,702 | +12.5% |
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 18 October 2026 via checked.be.