ORTHO4YOU: 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.
ORTHO4YOU
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+186%), from €611,988 to €1.7m
of which Land and buildings: +€993,943
- Deferred charges and accrued income +€204,533
up €204,533 (+3,884%), from €5,265 to €209,798
- Cash -€69,377
down €69,377 (-39.2%), from €176,957 to €107,581
mainly Investment in fixed assets (net) (-€1.2m) and Deferred charges and accrued income (-€204,533)
- Stocks and contracts +€44,245
up €44,245 (+31.6%), from €140,000 to €184,245
- Debts after one year +€1.0m
up €1.0m (+202%), from €513,774 to €1.6m
- Reserves +€189,582
up €189,582 (+53.7%), from €353,004 to €542,586
- Trade debts +€71,815
up €71,815 (+44.0%), from €163,145 to €234,960
- Current portion of long-term debt +€41,601
up €41,601 (+195%), from €21,379 to €62,980
- Gross operating margin +€88,064
up €88,064 (+18.6%), from €474,044 to €562,108
- Staff costs +€30,468
up €30,468 (+13.4%), from €227,629 to €258,097
- Financial charges +€23,141
up €23,141 (+129%), from €17,971 to €41,113
- Depreciation -€20,824
down €20,824 (-29.1%), from €71,449 to €50,626
- Taxes -€13,488
down €13,488 (-35.9%), from €37,520 to €24,032
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 | €1,132,861 | €2,450,498 | +€1.3m | +116% |
| Fixed assets | 21/28 | €612,557 | €1,749,511 | +€1.1m | +186% |
| Intangible fixed assets | 21 | €569 | €114 | -€456 | -80.0% |
| Tangible fixed assets | 22/27 | €611,988 | €1,749,397 | +€1.1m | +186% |
| Land and buildings | 22 | €586,495 | €1,580,438 | +€993,943 | +169% |
| Plant, machinery and equipment | 23 | €16,601 | €15,588 | -€1,013 | -6.1% |
| Furniture and vehicles | 24 | €5,227 | €12,733 | +€7,506 | +144% |
| Other tangible fixed assets | 26 | €3,664 | €140,638 | +€136,974 | +3,738% |
| Current assets | 29/58 | €520,303 | €700,987 | +€180,684 | +34.7% |
| Stocks and contracts in progress | 3 | €140,000 | €184,245 | +€44,245 | +31.6% |
| Stocks | 30/36 | €140,000 | €184,245 | +€44,245 | +31.6% |
| Amounts receivable within one year | 40/41 | €198,081 | €199,363 | +€1,283 | +0.6% |
| Trade receivables | 40 | €92,185 | €43,461 | -€48,725 | -52.9% |
| Other amounts receivable | 41 | €105,895 | €155,903 | +€50,007 | +47.2% |
| Cash at bank and in hand | 54/58 | €176,957 | €107,581 | -€69,377 | -39.2% |
| Deferred charges and accrued income | 490/1 | €5,265 | €209,798 | +€204,533 | +3,884% |
| Total equity and liabilities | 10/49 | €1,132,861 | €2,450,498 | +€1.3m | +116% |
| Equity | 10/15 | €365,504 | €555,086 | +€189,582 | +51.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €353,004 | €542,586 | +€189,582 | +53.7% |
| Distributable reserves | 133 | €353,004 | €542,586 | +€189,582 | +53.7% |
| Amounts payable | 17/49 | €767,356 | €1,895,412 | +€1.1m | +147% |
| Amounts payable after more than one year | 17 | €513,774 | €1,552,008 | +€1.0m | +202% |
| Financial debts | 170/4 | €513,774 | €1,552,008 | +€1.0m | +202% |
| Amounts payable within one year | 42/48 | €253,583 | €342,992 | +€89,409 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €21,379 | €62,980 | +€41,601 | +195% |
| Financial debts | 43 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Credit institutions | 430/8 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Trade debts | 44 | €163,145 | €234,960 | +€71,815 | +44.0% |
| Suppliers | 440/4 | €163,145 | €234,960 | +€71,815 | +44.0% |
| Taxes, remuneration and social security | 45 | €29,059 | €25,052 | -€4,007 | -13.8% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €29,059 | €25,052 | -€4,007 | -13.8% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Non-recurring operating income | 76A | €0 | €5,956 | +€5,956 | |
| Remuneration, social security and pensions | 62 | €227,629 | €258,097 | +€30,468 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,449 | €50,626 | -€20,824 | -29.1% |
| Other operating charges | 640/8 | €3,077 | €3,545 | +€468 | +15.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €474,044 | €562,108 | +€88,064 | +18.6% |
| Operating profit (loss) | 9901 | €171,889 | €249,840 | +€77,951 | +45.3% |
| Financial income | 75/76B | €4,749 | €4,887 | +€139 | +2.9% |
| Recurring financial income | 75 | €4,749 | €4,887 | +€139 | +2.9% |
| Financial charges | 65/66B | €17,971 | €41,113 | +€23,141 | +129% |
| Recurring financial charges | 65 | €17,971 | €41,113 | +€23,141 | +129% |
| Profit (loss) for the period before taxes | 9903 | €158,666 | €213,614 | +€54,948 | +34.6% |
| Income taxes | 67/77 | €37,520 | €24,032 | -€13,488 | -35.9% |
| Profit (loss) for the period | 9904 | €121,146 | €189,582 | +€68,436 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121,146 | €189,582 | +€68,436 | +56.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.