ORTHO ROSSILLON: 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 ROSSILLON
Largest movements
- Tangible fixed assets -€64,627
down €64,627 (-19.0%), from €339,288 to €274,661
of which Land and buildings: -€47,551
- Receivables within one year -€39,721
down €39,721 (-54.4%), from €73,059 to €33,338
- Current investments +€7,500
up €7,500 (+7.2%), from €104,185 to €111,685
- Current portion of long-term debt -€64,109
down €64,109 (-90.5%), from €70,856 to €6,747
- Reserves -€36,360
down €36,360 (-7.9%), from €461,627 to €425,267
of which Distributable reserves: -€34,500
- Staff costs +€23,443
up €23,443 (+123%), from €19,126 to €42,569
- Gross operating margin -€14,233
down €14,233 (-7.8%), from €181,520 to €167,287
- Taxes -€7,336
down €7,336 (-30.4%), from €24,115 to €16,779
- Financial charges -€3,099
down €3,099 (-55.4%), from €5,597 to €2,499
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 | €642,321 | €544,021 | -€98,300 | -15.3% |
| Fixed assets | 21/28 | €339,288 | €274,661 | -€64,627 | -19.0% |
| Tangible fixed assets | 22/27 | €339,288 | €274,661 | -€64,627 | -19.0% |
| Land and buildings | 22 | €258,966 | €211,415 | -€47,551 | -18.4% |
| Plant, machinery and equipment | 23 | €20,290 | €16,392 | -€3,898 | -19.2% |
| Furniture and vehicles | 24 | €60,031 | €41,465 | -€18,566 | -30.9% |
| Other tangible fixed assets | 26 | - | €5,389 | +€5,389 | |
| Current assets | 29/58 | €303,033 | €269,359 | -€33,673 | -11.1% |
| Amounts receivable within one year | 40/41 | €73,059 | €33,338 | -€39,721 | -54.4% |
| Other amounts receivable | 41 | €73,059 | €33,338 | -€39,721 | -54.4% |
| Current investments | 50/53 | €104,185 | €111,685 | +€7,500 | +7.2% |
| Cash at bank and in hand | 54/58 | €121,013 | €121,345 | +€332 | +0.3% |
| Deferred charges and accrued income | 490/1 | €4,776 | €2,992 | -€1,784 | -37.4% |
| Total equity and liabilities | 10/49 | €642,321 | €544,021 | -€98,300 | -15.3% |
| Equity | 10/15 | €564,139 | €529,710 | -€34,429 | -6.1% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €461,627 | €425,267 | -€36,360 | -7.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €1,267 | €1,267 | = | 0.0% |
| Distributable reserves | 133 | €458,500 | €424,000 | -€34,500 | -7.5% |
| Profit (loss) carried forward | 14 | €90,112 | €90,182 | +€71 | +0.1% |
| Amounts payable | 17/49 | €78,181 | €14,311 | -€63,871 | -81.7% |
| Amounts payable within one year | 42/48 | €78,181 | €14,311 | -€63,871 | -81.7% |
| Current portion of amounts payable after more than one year | 42 | €70,856 | €6,747 | -€64,109 | -90.5% |
| Trade debts | 44 | €2,409 | €6,429 | +€4,020 | +167% |
| Suppliers | 440/4 | €2,409 | €6,429 | +€4,020 | +167% |
| Taxes, remuneration and social security | 45 | €4,916 | €1,134 | -€3,782 | -76.9% |
| Remuneration and social security | 454/9 | €4,916 | €1,134 | -€3,782 | -76.9% |
| Remuneration, social security and pensions | 62 | €19,126 | €42,569 | +€23,443 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,846 | €73,102 | +€256 | +0.4% |
| Other operating charges | 640/8 | €1,045 | €387 | -€658 | -62.9% |
| Gross operating margin | 9900 | €181,520 | €167,287 | -€14,233 | -7.8% |
| Operating profit (loss) | 9901 | €88,503 | €51,228 | -€37,275 | -42.1% |
| Financial income | 75/76B | €3,235 | €3,621 | +€386 | +11.9% |
| Recurring financial income | 75 | €3,235 | €3,621 | +€386 | +11.9% |
| Financial charges | 65/66B | €5,597 | €2,499 | -€3,099 | -55.4% |
| Recurring financial charges | 65 | €5,597 | €2,499 | -€3,099 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €86,140 | €52,350 | -€33,790 | -39.2% |
| Income taxes | 67/77 | €24,115 | €16,779 | -€7,336 | -30.4% |
| Profit (loss) for the period | 9904 | €62,024 | €35,571 | -€26,454 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,024 | €35,571 | -€26,454 | -42.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.