ORTHO SCHMIT: what changed
Two fiscal 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 SCHMIT
Largest movements
- Cash +€83,304
up €83,304 (+270.7%), from €30,768 to €114,072
mainly Net result for the year (+€60,203) and Depreciation (+€22,600)
- Intangible fixed assets -€12,500
down €12,500 (-12.8%), from €97,554 to €85,054
- Tangible fixed assets -€10,100
down €10,100 (-24.4%), from €41,335 to €31,235
- Deferred charges and accrued income +€5,264
up €5,264 (+17546.4%), from €30 to €5,294
- Profit (loss) carried forward +€45,203
up €45,203 (+329.2%), from €13,733 to €58,936
- Tax, wage and social debts +€21,391
up €21,391 (+489.6%), from €4,370 to €25,761
of which Taxes: +€17,742
- Other debts -€18,894
down €18,894 (-13.6%), from €138,519 to €119,626
- Reserves +€15,000
new in 2025: €15,000
- Gross operating margin +€108,074
up €108,074 (+414.3%), from €26,083 to €134,157
- Staff costs +€23,223
up €23,223 (+587.3%), from €3,954 to €27,177
- Depreciation +€18,489
up €18,489 (+449.8%), from €4,111 to €22,600
- Taxes +€14,558
up €14,558 (+417.6%), from €3,486 to €18,044
- Financial charges +€4,790
up €4,790 (+5372.7%), from €89 to €4,879
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.
Cash bridge derived
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 | €169,687 | €235,656 | +€65,968 | +38.9% |
| Fixed assets | 21/28 | €138,889 | €116,289 | -€22,600 | -16.3% |
| Intangible fixed assets | 21 | €97,554 | €85,054 | -€12,500 | -12.8% |
| Tangible fixed assets | 22/27 | €41,335 | €31,235 | -€10,100 | -24.4% |
| Furniture and vehicles | 24 | €41,335 | €31,235 | -€10,100 | -24.4% |
| Current assets | 29/58 | €30,798 | €119,366 | +€88,568 | +287.6% |
| Cash at bank and in hand | 54/58 | €30,768 | €114,072 | +€83,304 | +270.7% |
| Deferred charges and accrued income | 490/1 | €30 | €5,294 | +€5,264 | +17546.4% |
| Total equity and liabilities | 10/49 | €169,687 | €235,656 | +€65,968 | +38.9% |
| Equity | 10/15 | €23,733 | €83,936 | +€60,203 | +253.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €13,733 | €58,936 | +€45,203 | +329.2% |
| Amounts payable | 17/49 | €145,954 | €151,720 | +€5,765 | +4.0% |
| Amounts payable within one year | 42/48 | €145,954 | €150,544 | +€4,589 | +3.1% |
| Trade debts | 44 | €3,065 | €5,157 | +€2,091 | +68.2% |
| Suppliers | 440/4 | €3,065 | €5,157 | +€2,091 | +68.2% |
| Taxes, remuneration and social security | 45 | €4,370 | €25,761 | +€21,391 | +489.6% |
| Taxes | 450/3 | €3,495 | €21,238 | +€17,742 | +507.6% |
| Remuneration and social security | 454/9 | €874 | €4,523 | +€3,649 | +417.4% |
| Other amounts payable | 47/48 | €138,519 | €119,626 | -€18,894 | -13.6% |
| Accrued charges and deferred income | 492/3 | - | €1,176 | +€1,176 | |
| Remuneration, social security and pensions | 62 | €3,954 | €27,177 | +€23,223 | +587.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,111 | €22,600 | +€18,489 | +449.8% |
| Other operating charges | 640/8 | €709 | €1,255 | +€546 | +77.0% |
| Gross operating margin | 9900 | €26,083 | €134,157 | +€108,074 | +414.3% |
| Operating profit (loss) | 9901 | €17,309 | €83,124 | +€65,816 | +380.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €89 | €4,879 | +€4,790 | +5372.7% |
| Recurring financial charges | 65 | €89 | €4,879 | +€4,790 | +5372.7% |
| Profit (loss) for the period before taxes | 9903 | €17,219 | €78,247 | +€61,027 | +354.4% |
| Income taxes | 67/77 | €3,486 | €18,044 | +€14,558 | +417.6% |
| Profit (loss) for the period | 9904 | €13,733 | €60,203 | +€46,470 | +338.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,733 | €60,203 | +€46,470 | +338.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.