ORTHO NJA: 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 NJA
Largest movements
- Cash +€72,970
up €72,970 (+35.7%), from €204,440 to €277,410
mainly Net result for the year (+€110,631) and Depreciation (+€17,855)
- Receivables within one year +€16,731
up €16,731 (+29.8%), from €56,189 to €72,920
- Tangible fixed assets -€16,336
down €16,336 (-4.4%), from €373,930 to €357,594
of which Land and buildings: -€16,220
- Profit (loss) carried forward +€110,631
up €110,631 (+13.0%), from €850,106 to €960,737
- Debts after one year -€35,444
down €35,444 (-60.0%), from €59,090 to €23,645
- Gross operating margin +€21,273
up €21,273 (+14.9%), from €142,981 to €164,254
- Other operating charges +€3,300
up €3,300 (+68.8%), from €4,795 to €8,094
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 | €1,056,374 | €1,129,739 | +€73,365 | +6.9% |
| Fixed assets | 21/28 | €374,680 | €358,344 | -€16,336 | -4.4% |
| Tangible fixed assets | 22/27 | €373,930 | €357,594 | -€16,336 | -4.4% |
| Land and buildings | 22 | €369,762 | €353,542 | -€16,220 | -4.4% |
| Plant, machinery and equipment | 23 | €4,168 | €2,534 | -€1,633 | -39.2% |
| Furniture and vehicles | 24 | - | €1,518 | +€1,518 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €681,694 | €771,395 | +€89,701 | +13.2% |
| Amounts receivable after more than one year | 29 | €418,565 | €418,565 | = | 0.0% |
| Trade receivables | 290 | €418,565 | €418,565 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,189 | €72,920 | +€16,731 | +29.8% |
| Other amounts receivable | 41 | €56,189 | €72,920 | +€16,731 | +29.8% |
| Cash at bank and in hand | 54/58 | €204,440 | €277,410 | +€72,970 | +35.7% |
| Deferred charges and accrued income | 490/1 | €2,500 | €2,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,056,374 | €1,129,739 | +€73,365 | +6.9% |
| Equity | 10/15 | €901,866 | €1,012,497 | +€110,631 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,360 | €39,360 | = | 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% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €850,106 | €960,737 | +€110,631 | +13.0% |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €104,507 | €67,242 | -€37,266 | -35.7% |
| Amounts payable after more than one year | 17 | €59,090 | €23,645 | -€35,444 | -60.0% |
| Financial debts | 170/4 | €59,090 | €23,645 | -€35,444 | -60.0% |
| Amounts payable within one year | 42/48 | €45,417 | €43,596 | -€1,821 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €44,053 | €42,232 | -€1,821 | -4.1% |
| Trade debts | 44 | €1,364 | €1,364 | = | 0.0% |
| Suppliers | 440/4 | €1,364 | €1,364 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €266 | €318 | +€52 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,869 | €17,855 | -€14 | -0.1% |
| Other operating charges | 640/8 | €4,795 | €8,094 | +€3,300 | +68.8% |
| Gross operating margin | 9900 | €142,981 | €164,254 | +€21,273 | +14.9% |
| Operating profit (loss) | 9901 | €120,051 | €137,987 | +€17,936 | +14.9% |
| Financial income | 75/76B | €40 | €284 | +€245 | +618% |
| Recurring financial income | 75 | €40 | €284 | +€245 | +618% |
| Financial charges | 65/66B | €2,661 | €2,159 | -€502 | -18.9% |
| Recurring financial charges | 65 | €2,661 | €2,159 | -€502 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €117,430 | €136,113 | +€18,683 | +15.9% |
| Income taxes | 67/77 | €24,484 | €25,482 | +€998 | +4.1% |
| Profit (loss) for the period | 9904 | €92,946 | €110,631 | +€17,685 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,946 | €110,631 | +€17,685 | +19.0% |
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 24 October 2026 via checked.be.