Ortho4All: 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.
Ortho4All
Largest movements
- Receivables within one year -€20,984
down €20,984 (-45.2%), from €46,421 to €25,437
of which Trade receivables: -€20,557
- Stocks and contracts -€5,418
down €5,418 (-23.7%), from €22,888 to €17,470
- Tangible fixed assets -€3,616
down €3,616 (-12.5%), from €28,847 to €25,231
of which Plant, machinery and equipment: -€3,243
- Trade debts -€35,963
down €35,963 (-65.8%), from €54,656 to €18,692
- Tax, wage and social debts +€13,749
up €13,749 (+265%), from €5,196 to €18,944
- Profit (loss) carried forward -€10,637
down €10,637 (-7.5%), from -€140,959 to -€151,596
- Other debts +€10,470
up €10,470 (+13.5%), from €77,459 to €87,929
- Accrued charges and deferred income -€8,697
no longer reported in 2024 (was €8,697)
- Gross operating margin +€58,036
up €58,036, from -€48,105 to €9,931
- Taxes +€13,519
new in 2024: €13,519
- Depreciation -€1,594
down €1,594 (-30.1%), from €5,297 to €3,703
- Financial income -€1,272
no longer reported in 2024 (was €1,272)
- Financial charges -€828
down €828 (-42.4%), from €1,952 to €1,125
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,097 | €75,019 | -€31,079 | -29.3% |
| Fixed assets | 21/28 | €32,134 | €28,431 | -€3,703 | -11.5% |
| Intangible fixed assets | 21 | €88 | - | -€88 | |
| Tangible fixed assets | 22/27 | €28,847 | €25,231 | -€3,616 | -12.5% |
| Plant, machinery and equipment | 23 | €26,101 | €22,858 | -€3,243 | -12.4% |
| Other tangible fixed assets | 26 | €2,746 | €2,373 | -€373 | -13.6% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €73,963 | €46,588 | -€27,375 | -37.0% |
| Stocks and contracts in progress | 3 | €22,888 | €17,470 | -€5,418 | -23.7% |
| Stocks | 30/36 | €22,888 | €17,470 | -€5,418 | -23.7% |
| Amounts receivable within one year | 40/41 | €46,421 | €25,437 | -€20,984 | -45.2% |
| Trade receivables | 40 | €45,136 | €24,579 | -€20,557 | -45.5% |
| Other amounts receivable | 41 | €1,285 | €858 | -€427 | -33.2% |
| Cash at bank and in hand | 54/58 | €4,424 | €3,451 | -€974 | -22.0% |
| Deferred charges and accrued income | 490/1 | €230 | €230 | = | 0.0% |
| Total equity and liabilities | 10/49 | €106,097 | €75,019 | -€31,079 | -29.3% |
| Equity | 10/15 | -€39,910 | -€50,547 | -€10,637 | -26.7% |
| Contributions | 10/11 | €101,000 | €101,000 | = | 0.0% |
| Capital | 10 | €101,000 | €101,000 | = | 0.0% |
| Issued capital | 100 | €101,000 | €101,000 | = | 0.0% |
| Reserves | 13 | €49 | €49 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49 | €49 | = | 0.0% |
| Legal reserve | 130 | €49 | €49 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,959 | -€151,596 | -€10,637 | -7.5% |
| Amounts payable | 17/49 | €146,007 | €125,566 | -€20,441 | -14.0% |
| Amounts payable within one year | 42/48 | €137,310 | €125,566 | -€11,744 | -8.6% |
| Trade debts | 44 | €54,656 | €18,692 | -€35,963 | -65.8% |
| Suppliers | 440/4 | €54,656 | €18,692 | -€35,963 | -65.8% |
| Taxes, remuneration and social security | 45 | €5,196 | €18,944 | +€13,749 | +265% |
| Taxes | 450/3 | €5,196 | €18,944 | +€13,749 | +265% |
| Other amounts payable | 47/48 | €77,459 | €87,929 | +€10,470 | +13.5% |
| Accrued charges and deferred income | 492/3 | €8,697 | - | -€8,697 | |
| Remuneration, social security and pensions | 62 | €1,139 | €323 | -€816 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,297 | €3,703 | -€1,594 | -30.1% |
| Other operating charges | 640/8 | €2,654 | €1,897 | -€757 | -28.5% |
| Gross operating margin | 9900 | -€48,105 | €9,931 | +€58,036 | |
| Operating profit (loss) | 9901 | -€57,196 | €4,007 | +€61,202 | |
| Financial income | 75/76B | €1,272 | - | -€1,272 | |
| Recurring financial income | 75 | €1,272 | - | -€1,272 | |
| Financial charges | 65/66B | €1,952 | €1,125 | -€828 | -42.4% |
| Recurring financial charges | 65 | €1,952 | €1,125 | -€828 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€57,876 | €2,882 | +€60,758 | |
| Income taxes | 67/77 | - | €13,519 | +€13,519 | |
| Profit (loss) for the period | 9904 | -€57,876 | -€10,637 | +€47,238 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,876 | -€10,637 | +€47,238 | +81.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.