OrthoCant: 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.
OrthoCant
Largest movements
- Cash +€82,168
up €82,168 (+84.6%), from €97,103 to €179,270
mainly Other debts (+€116,000) and Net result for the year (+€84,439)
- Tangible fixed assets +€56,213
up €56,213 (+11.9%), from €474,312 to €530,525
of which Land and buildings: +€61,867
- Deferred charges and accrued income +€26,218
new in 2025: €26,218
- Reserves -€131,000
down €131,000 (-53.3%), from €245,860 to €114,860
- Other debts +€116,000
up €116,000 (+773%), from €15,000 to €131,000
- Profit (loss) carried forward +€84,439
up €84,439 (+1,987%), from €4,250 to €88,689
- Debts after one year +€84,033
up €84,033 (+28.2%), from €298,502 to €382,534
- Trade debts +€21,289
up €21,289 (+197%), from €10,823 to €32,112
- Gross operating margin +€84,697
up €84,697 (+22.7%), from €373,284 to €457,981
- Staff costs +€43,158
up €43,158 (+18.8%), from €229,265 to €272,423
- Depreciation +€11,604
up €11,604 (+24.0%), from €48,288 to €59,892
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 | €684,475 | €849,346 | +€164,871 | +24.1% |
| Fixed assets | 21/28 | €474,312 | €530,525 | +€56,213 | +11.9% |
| Tangible fixed assets | 22/27 | €474,312 | €530,525 | +€56,213 | +11.9% |
| Land and buildings | 22 | €400,310 | €462,177 | +€61,867 | +15.5% |
| Plant, machinery and equipment | 23 | €52,751 | €45,850 | -€6,901 | -13.1% |
| Furniture and vehicles | 24 | €21,251 | €22,498 | +€1,247 | +5.9% |
| Current assets | 29/58 | €210,163 | €318,821 | +€108,658 | +51.7% |
| Stocks and contracts in progress | 3 | €15,960 | €14,101 | -€1,859 | -11.6% |
| Stocks | 30/36 | €15,960 | €14,101 | -€1,859 | -11.6% |
| Amounts receivable within one year | 40/41 | €97,101 | €99,232 | +€2,131 | +2.2% |
| Trade receivables | 40 | €66,114 | €73,929 | +€7,815 | +11.8% |
| Other amounts receivable | 41 | €30,987 | €25,303 | -€5,684 | -18.3% |
| Cash at bank and in hand | 54/58 | €97,103 | €179,270 | +€82,168 | +84.6% |
| Deferred charges and accrued income | 490/1 | - | €26,218 | +€26,218 | |
| Total equity and liabilities | 10/49 | €684,475 | €849,346 | +€164,871 | +24.1% |
| Equity | 10/15 | €256,310 | €209,749 | -€46,561 | -18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €245,860 | €114,860 | -€131,000 | -53.3% |
| Distributable reserves | 133 | €245,860 | €114,860 | -€131,000 | -53.3% |
| Profit (loss) carried forward | 14 | €4,250 | €88,689 | +€84,439 | +1,987% |
| Amounts payable | 17/49 | €428,166 | €639,598 | +€211,432 | +49.4% |
| Amounts payable after more than one year | 17 | €298,502 | €382,534 | +€84,033 | +28.2% |
| Financial debts | 170/4 | €298,502 | €382,534 | +€84,033 | +28.2% |
| Amounts payable within one year | 42/48 | €129,664 | €257,063 | +€127,399 | +98.3% |
| Current portion of amounts payable after more than one year | 42 | €58,956 | €49,956 | -€9,001 | -15.3% |
| Trade debts | 44 | €10,823 | €32,112 | +€21,289 | +197% |
| Suppliers | 440/4 | €10,823 | €32,112 | +€21,289 | +197% |
| Taxes, remuneration and social security | 45 | €44,885 | €43,996 | -€889 | -2.0% |
| Taxes | 450/3 | €11,904 | €11,135 | -€769 | -6.5% |
| Remuneration and social security | 454/9 | €32,981 | €32,861 | -€120 | -0.4% |
| Other amounts payable | 47/48 | €15,000 | €131,000 | +€116,000 | +773% |
| Remuneration, social security and pensions | 62 | €229,265 | €272,423 | +€43,158 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,288 | €59,892 | +€11,604 | +24.0% |
| Other operating charges | 640/8 | €4,287 | €3,965 | -€322 | -7.5% |
| Gross operating margin | 9900 | €373,284 | €457,981 | +€84,697 | +22.7% |
| Operating profit (loss) | 9901 | €91,443 | €121,700 | +€30,257 | +33.1% |
| Financial income | 75/76B | €3,206 | €4,367 | +€1,161 | +36.2% |
| Recurring financial income | 75 | €3,206 | €4,367 | +€1,161 | +36.2% |
| Financial charges | 65/66B | €14,276 | €15,135 | +€859 | +6.0% |
| Recurring financial charges | 65 | €14,276 | €15,135 | +€859 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €80,373 | €110,932 | +€30,559 | +38.0% |
| Income taxes | 67/77 | €22,749 | €26,493 | +€3,744 | +16.5% |
| Profit (loss) for the period | 9904 | €57,624 | €84,439 | +€26,815 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,624 | €84,439 | +€26,815 | +46.5% |
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 21 October 2026 via checked.be.