ORTHO NYD: 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 NYD
Largest movements
- Deferred charges and accrued income -€4,965
down €4,965 (-35.0%), from €14,182 to €9,217
- Cash +€2,651
up €2,651 (+86.0%), from €3,081 to €5,732
mainly Deferred charges and accrued income (+€4,965) and Depreciation (+€1,211)
- Tax, wage and social debts -€1,716
down €1,716 (-15.7%), from €10,904 to €9,188
of which Taxes: -€1,969
- Profit (loss) carried forward -€981
down €981 (-4.1%), from €24,042 to €23,061
- Gross operating margin -€7,393
down €7,393 (-13.2%), from €55,846 to €48,453
- Staff costs +€6,910
up €6,910 (+18.0%), from €38,488 to €45,398
- Depreciation -€3,587
down €3,587 (-74.8%), from €4,798 to €1,211
- Taxes -€2,537
down €2,537 (-68.4%), from €3,708 to €1,172
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 | €69,066 | €66,219 | -€2,847 | -4.1% |
| Fixed assets | 21/28 | €3,434 | €3,511 | +€77 | +2.2% |
| Tangible fixed assets | 22/27 | €3,134 | €3,211 | +€77 | +2.5% |
| Furniture and vehicles | 24 | €3,134 | €3,211 | +€77 | +2.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €65,632 | €62,708 | -€2,924 | -4.5% |
| Amounts receivable within one year | 40/41 | €48,368 | €47,759 | -€610 | -1.3% |
| Trade receivables | 40 | €40,915 | €46,930 | +€6,015 | +14.7% |
| Other amounts receivable | 41 | €7,453 | €828 | -€6,625 | -88.9% |
| Cash at bank and in hand | 54/58 | €3,081 | €5,732 | +€2,651 | +86.0% |
| Deferred charges and accrued income | 490/1 | €14,182 | €9,217 | -€4,965 | -35.0% |
| Total equity and liabilities | 10/49 | €69,066 | €66,219 | -€2,847 | -4.1% |
| Equity | 10/15 | €44,502 | €43,521 | -€981 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,042 | €23,061 | -€981 | -4.1% |
| Amounts payable | 17/49 | €24,564 | €22,698 | -€1,865 | -7.6% |
| Amounts payable within one year | 42/48 | €24,564 | €22,698 | -€1,865 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,022 | €1,022 | -€0 | 0.0% |
| Credit institutions | 430/8 | €1,022 | €1,022 | -€0 | 0.0% |
| Trade debts | 44 | €3,888 | €3,679 | -€209 | -5.4% |
| Suppliers | 440/4 | €3,888 | €3,679 | -€209 | -5.4% |
| Taxes, remuneration and social security | 45 | €10,904 | €9,188 | -€1,716 | -15.7% |
| Taxes | 450/3 | €3,744 | €1,775 | -€1,969 | -52.6% |
| Remuneration and social security | 454/9 | €7,160 | €7,413 | +€253 | +3.5% |
| Other amounts payable | 47/48 | €8,750 | €8,810 | +€60 | +0.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €38,488 | €45,398 | +€6,910 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,798 | €1,211 | -€3,587 | -74.8% |
| Other operating charges | 640/8 | €1,392 | €1,494 | +€102 | +7.3% |
| Gross operating margin | 9900 | €55,846 | €48,453 | -€7,393 | -13.2% |
| Operating profit (loss) | 9901 | €11,168 | €350 | -€10,818 | -96.9% |
| Financial income | 75/76B | €289 | €0 | -€289 | -100% |
| Recurring financial income | 75 | €289 | €0 | -€289 | -100% |
| Financial charges | 65/66B | €702 | €160 | -€542 | -77.2% |
| Recurring financial charges | 65 | €702 | €160 | -€542 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €10,755 | €190 | -€10,565 | -98.2% |
| Income taxes | 67/77 | €3,708 | €1,172 | -€2,537 | -68.4% |
| Profit (loss) for the period | 9904 | €7,047 | -€981 | -€8,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,047 | -€981 | -€8,028 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.