Ortho Santé: what changed
What changed
Ortho Santé
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€117,074
2024 · €69,474+€47,600
Equity
€276,117
2024 · €314,043-€37,926
Cash
€352,825
2024 · €274,363+€78,462
Balance sheet total
€479,111
2024 · €444,241+€34,870
Largest movements
Assets
- Cash +€78,462
up €78,462 (+28.6%), from €274,363 to €352,825
mainly Net result for the year (+€117,074) and Other debts (+€105,342)
- Tangible fixed assets -€22,893
down €22,893 (-25.2%), from €90,829 to €67,935
of which Plant, machinery and equipment: -€11,574
- Receivables within one year -€16,204
down €16,204 (-29.5%), from €54,906 to €38,703
Equity and liabilities
- Other debts +€105,342
up €105,342 (+207%), from €51,001 to €156,344
- Reserves -€38,000
down €38,000 (-12.9%), from €294,860 to €256,860
- Trade debts -€36,194
no longer reported in 2025 (was €36,194)
- Advances received +€12,603
up €12,603 (+5,112%), from €247 to €12,850
- Debts after one year -€8,147
down €8,147 (-41.8%), from €19,508 to €11,361
Income statement
- Gross operating margin +€76,484
up €76,484 (+34.5%), from €221,565 to €298,049
- Taxes +€22,380
up €22,380 (+81.8%), from €27,372 to €49,752
- Depreciation -€7,431
down €7,431 (-19.5%), from €38,157 to €30,725
- Staff costs +€5,746
up €5,746 (+6.8%), from €85,094 to €90,840
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.
Result 2024
€69,474
Gross operating margin
+€76,484
Staff costs
-€5,746
Depreciation
+€7,431
Other operating charges
-€49
Other operating items
-€7,538
Financial income
-€19
Financial charges
-€583
Taxes
-€22,380
Result 2025
€117,074
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€249,134
Investment
-€7,832
Financing
-€162,840
Cash 2024
€274,363
From operations (derived)
+€249,134
Net result for the year
+€117,074
Depreciation
+€30,725
Receivables after one year
-€318
Stocks and contracts
+€3,828
Receivables within one year
+€16,204
Deferred charges and accrued income
+€986
Trade debts
-€36,194
Tax, wage and social debts
-€1,116
Advances received
+€12,603
Other debts
+€105,342
Investment (derived)
-€7,832
Investment in fixed assets (net)
-€7,832
Financing
-€162,840
Debts after one year
-€8,147
Current portion of long-term debt
+€307
Contributions, distributions and other
-€155,000
Cash 2025
€352,825
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €444,241 | €479,111 | +€34,870 | +7.8% |
| Fixed assets | 21/28 | €90,879 | €67,985 | -€22,893 | -25.2% |
| Tangible fixed assets | 22/27 | €90,829 | €67,935 | -€22,893 | -25.2% |
| Plant, machinery and equipment | 23 | €45,563 | €33,989 | -€11,574 | -25.4% |
| Furniture and vehicles | 24 | €45,266 | €33,947 | -€11,319 | -25.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €353,362 | €411,125 | +€57,764 | +16.3% |
| Amounts receivable after more than one year | 29 | - | €318 | +€318 | |
| Other amounts receivable | 291 | - | €318 | +€318 | |
| Stocks and contracts in progress | 3 | €22,049 | €18,222 | -€3,828 | -17.4% |
| Stocks | 30/36 | €22,049 | €18,222 | -€3,828 | -17.4% |
| Amounts receivable within one year | 40/41 | €54,906 | €38,703 | -€16,204 | -29.5% |
| Other amounts receivable | 41 | €54,906 | €38,703 | -€16,204 | -29.5% |
| Cash at bank and in hand | 54/58 | €274,363 | €352,825 | +€78,462 | +28.6% |
| Deferred charges and accrued income | 490/1 | €2,043 | €1,057 | -€986 | -48.2% |
| Total equity and liabilities | 10/49 | €444,241 | €479,111 | +€34,870 | +7.8% |
| Equity | 10/15 | €314,043 | €276,117 | -€37,926 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €294,860 | €256,860 | -€38,000 | -12.9% |
| Distributable reserves | 133 | €294,860 | €256,860 | -€38,000 | -12.9% |
| Profit (loss) carried forward | 14 | €583 | €657 | +€74 | +12.7% |
| Amounts payable | 17/49 | €130,198 | €202,994 | +€72,796 | +55.9% |
| Amounts payable after more than one year | 17 | €19,508 | €11,361 | -€8,147 | -41.8% |
| Financial debts | 170/4 | €19,508 | €11,361 | -€8,147 | -41.8% |
| Amounts payable within one year | 42/48 | €110,690 | €191,633 | +€80,943 | +73.1% |
| Current portion of amounts payable after more than one year | 42 | €7,840 | €8,147 | +€307 | +3.9% |
| Trade debts | 44 | €36,194 | - | -€36,194 | |
| Suppliers | 440/4 | €36,194 | - | -€36,194 | |
| Advances received on contracts in progress | 46 | €247 | €12,850 | +€12,603 | +5,112% |
| Taxes, remuneration and social security | 45 | €15,408 | €14,292 | -€1,116 | -7.2% |
| Taxes | 450/3 | €2,298 | €1,695 | -€603 | -26.2% |
| Remuneration and social security | 454/9 | €13,110 | €12,598 | -€513 | -3.9% |
| Other amounts payable | 47/48 | €51,001 | €156,344 | +€105,342 | +207% |
| Remuneration, social security and pensions | 62 | €85,094 | €90,840 | +€5,746 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,157 | €30,725 | -€7,431 | -19.5% |
| Other operating charges | 640/8 | €902 | €951 | +€49 | +5.5% |
| Non-recurring operating charges | 66A | - | €7,538 | +€7,538 | |
| Gross operating margin | 9900 | €221,565 | €298,049 | +€76,484 | +34.5% |
| Operating profit (loss) | 9901 | €97,413 | €167,994 | +€70,582 | +72.5% |
| Financial income | 75/76B | €2,105 | €2,086 | -€19 | -0.9% |
| Recurring financial income | 75 | €2,105 | €2,086 | -€19 | -0.9% |
| Financial charges | 65/66B | €2,671 | €3,254 | +€583 | +21.8% |
| Recurring financial charges | 65 | €2,671 | €3,254 | +€583 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €96,847 | €166,826 | +€69,980 | +72.3% |
| Income taxes | 67/77 | €27,372 | €49,752 | +€22,380 | +81.8% |
| Profit (loss) for the period | 9904 | €69,474 | €117,074 | +€47,600 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,474 | €117,074 | +€47,600 | +68.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.