Orthochir: 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.
Orthochir
Largest movements
- Tangible fixed assets -€16,089
down €16,089 (-15.6%), from €102,860 to €86,771
of which Plant, machinery and equipment: -€9,093
- Deferred charges and accrued income +€3,378
up €3,378 (+242.2%), from €1,395 to €4,773
- Cash -€1,504
down €1,504 (-56.7%), from €2,654 to €1,150
mainly Net result for the year (-€34,576) and Deferred charges and accrued income (-€3,378)
- Profit (loss) carried forward -€34,576
down €34,576, from €8,451 to -€26,125
- Other debts +€17,000
up €17,000 (+53.0%), from €32,073 to €49,073
- Tax, wage and social debts +€1,619
new in 2025: €1,619
- Gross operating margin -€9,273
down €9,273 (-892.9%), from -€1,039 to -€10,311
- Taxes +€7,144
up €7,144, from -€5,525 to €1,619
- Other operating charges -€3,800
down €3,800 (-39.0%), from €9,741 to €5,941
- Depreciation -€1,004
down €1,004 (-8.0%), from €12,552 to €11,549
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 | €108,067 | €92,695 | -€15,373 | -14.2% |
| Fixed assets | 21/28 | €103,328 | €86,771 | -€16,557 | -16.0% |
| Tangible fixed assets | 22/27 | €102,860 | €86,771 | -€16,089 | -15.6% |
| Land and buildings | 22 | €82,561 | €75,566 | -€6,995 | -8.5% |
| Plant, machinery and equipment | 23 | €20,299 | €11,206 | -€9,093 | -44.8% |
| Financial fixed assets | 28 | €468 | €0 | -€468 | -100.0% |
| Current assets | 29/58 | €4,739 | €5,923 | +€1,184 | +25.0% |
| Amounts receivable within one year | 40/41 | €690 | €0 | -€690 | -100.0% |
| Other amounts receivable | 41 | €690 | €0 | -€690 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,654 | €1,150 | -€1,504 | -56.7% |
| Deferred charges and accrued income | 490/1 | €1,395 | €4,773 | +€3,378 | +242.2% |
| Total equity and liabilities | 10/49 | €108,067 | €92,695 | -€15,373 | -14.2% |
| Equity | 10/15 | €72,784 | €38,208 | -€34,576 | -47.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €43,882 | €43,882 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,323 | €23,323 | = | 0.0% |
| Distributable reserves | 133 | €20,559 | €20,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,451 | -€26,125 | -€34,576 | |
| Amounts payable | 17/49 | €35,284 | €54,487 | +€19,203 | +54.4% |
| Amounts payable within one year | 42/48 | €35,284 | €54,487 | +€19,203 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,211 | €3,795 | +€585 | +18.2% |
| Suppliers | 440/4 | €3,211 | €3,795 | +€585 | +18.2% |
| Taxes, remuneration and social security | 45 | - | €1,619 | +€1,619 | |
| Taxes | 450/3 | - | €1,619 | +€1,619 | |
| Other amounts payable | 47/48 | €32,073 | €49,073 | +€17,000 | +53.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,552 | €11,549 | -€1,004 | -8.0% |
| Other operating charges | 640/8 | €9,741 | €5,941 | -€3,800 | -39.0% |
| Non-recurring operating charges | 66A | - | €4,540 | +€4,540 | |
| Gross operating margin | 9900 | -€1,039 | -€10,311 | -€9,273 | -892.9% |
| Operating profit (loss) | 9901 | -€23,332 | -€32,341 | -€9,009 | -38.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €602 | €616 | +€14 | +2.4% |
| Recurring financial charges | 65 | €602 | €616 | +€14 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,934 | -€32,957 | -€9,024 | -37.7% |
| Income taxes | 67/77 | -€5,525 | €1,619 | +€7,144 | |
| Profit (loss) for the period | 9904 | -€18,409 | -€34,576 | -€16,167 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,409 | -€34,576 | -€16,167 | -87.8% |
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 4 October 2026 via checked.be.