ORTHOCARE PLUS: 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.
ORTHOCARE PLUS
Largest movements
- Cash -€72,126
down €72,126 (-8.0%), from €905,102 to €832,977
mainly Contributions, distributions and other (-€572,808) and Receivables within one year (-€36,375)
- Receivables within one year +€36,375
up €36,375 (+65.8%), from €55,286 to €91,661
of which Other amounts receivable: +€25,136
- Tangible fixed assets -€16,845
down €16,845 (-21.4%), from €78,706 to €61,861
- Financial fixed assets +€14,867
new in 2025: €14,867
- Current investments +€12,000
up €12,000 (+31.2%), from €38,500 to €50,500
- Other debts +€261,082
up €261,082 (+51.7%), from €505,081 to €766,164
- Reserves -€189,450
down €189,450 (-39.8%), from €475,730 to €286,280
of which Distributable reserves: -€189,450
- Profit (loss) carried forward -€51,129
down €51,129 (-98.8%), from €51,775 to €646
- Trade debts -€27,513
down €27,513 (-96.8%), from €28,428 to €915
- Tax, wage and social debts -€17,550
down €17,550 (-100.0%), from €17,550 to €0
- Gross operating margin -€36,816
down €36,816 (-7.2%), from €509,326 to €472,510
- Taxes -€19,506
down €19,506 (-15.6%), from €125,050 to €105,543
- Financial charges +€16,171
up €16,171 (+1129.8%), from €1,431 to €17,602
- Depreciation +€11,977
up €11,977 (+90.7%), from €13,211 to €25,189
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 | €1,081,064 | €1,056,505 | -€24,559 | -2.3% |
| Fixed assets | 21/28 | €78,706 | €76,728 | -€1,978 | -2.5% |
| Tangible fixed assets | 22/27 | €78,706 | €61,861 | -€16,845 | -21.4% |
| Plant, machinery and equipment | 23 | €78,706 | €61,861 | -€16,845 | -21.4% |
| Financial fixed assets | 28 | - | €14,867 | +€14,867 | |
| Current assets | 29/58 | €1,002,358 | €979,777 | -€22,582 | -2.3% |
| Amounts receivable within one year | 40/41 | €55,286 | €91,661 | +€36,375 | +65.8% |
| Trade receivables | 40 | €55,286 | €66,525 | +€11,239 | +20.3% |
| Other amounts receivable | 41 | - | €25,136 | +€25,136 | |
| Current investments | 50/53 | €38,500 | €50,500 | +€12,000 | +31.2% |
| Cash at bank and in hand | 54/58 | €905,102 | €832,977 | -€72,126 | -8.0% |
| Deferred charges and accrued income | 490/1 | €3,470 | €4,639 | +€1,169 | +33.7% |
| Total equity and liabilities | 10/49 | €1,081,064 | €1,056,505 | -€24,559 | -2.3% |
| Equity | 10/15 | €530,005 | €289,426 | -€240,579 | -45.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €475,730 | €286,280 | -€189,450 | -39.8% |
| Tax-exempt reserves | 132 | €286,280 | €286,280 | = | 0.0% |
| Distributable reserves | 133 | €189,450 | €0 | -€189,450 | -100.0% |
| Profit (loss) carried forward | 14 | €51,775 | €646 | -€51,129 | -98.8% |
| Amounts payable | 17/49 | €551,059 | €767,079 | +€216,020 | +39.2% |
| Amounts payable within one year | 42/48 | €551,059 | €767,079 | +€216,020 | +39.2% |
| Trade debts | 44 | €28,428 | €915 | -€27,513 | -96.8% |
| Suppliers | 440/4 | €28,428 | €915 | -€27,513 | -96.8% |
| Taxes, remuneration and social security | 45 | €17,550 | €0 | -€17,550 | -100.0% |
| Taxes | 450/3 | €17,550 | €0 | -€17,550 | -100.0% |
| Other amounts payable | 47/48 | €505,081 | €766,164 | +€261,082 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,211 | €25,189 | +€11,977 | +90.7% |
| Other operating charges | 640/8 | €3,377 | €400 | -€2,977 | -88.2% |
| Gross operating margin | 9900 | €509,326 | €472,510 | -€36,816 | -7.2% |
| Operating profit (loss) | 9901 | €492,738 | €446,922 | -€45,816 | -9.3% |
| Financial income | 75/76B | €6,147 | €8,452 | +€2,305 | +37.5% |
| Recurring financial income | 75 | €6,147 | €8,452 | +€2,305 | +37.5% |
| Financial charges | 65/66B | €1,431 | €17,602 | +€16,171 | +1129.8% |
| Recurring financial charges | 65 | €1,431 | €17,602 | +€16,171 | +1129.8% |
| Profit (loss) for the period before taxes | 9903 | €497,454 | €437,772 | -€59,682 | -12.0% |
| Income taxes | 67/77 | €125,050 | €105,543 | -€19,506 | -15.6% |
| Profit (loss) for the period | 9904 | €372,405 | €332,229 | -€40,176 | -10.8% |
| Transfer from tax-exempt reserves | 789 | €189,450 | €0 | -€189,450 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €0 | -€126,300 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €435,555 | €332,229 | -€103,326 | -23.7% |
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 12 October 2026 via checked.be.