ORTHODENTA: 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.
ORTHODENTA
Largest movements
- Tangible fixed assets +€20,958
up €20,958 (+7.4%), from €284,618 to €305,576
of which Land and buildings: +€18,890
- Cash -€16,824
down €16,824 (-74.6%), from €22,551 to €5,727
mainly Investment in fixed assets (net) (-€34,982) and Other debts (-€7,643)
- Receivables within one year -€4,562
down €4,562 (-19.9%), from €22,951 to €18,389
of which Other amounts receivable: -€5,464
- Other debts -€7,643
down €7,643 (-31.0%), from €24,639 to €16,997
- Current portion of long-term debt +€5,338
up €5,338 (+40.2%), from €13,288 to €18,626
- Depreciation -€33,921
down €33,921 (-70.8%), from €47,945 to €14,024
- Gross operating margin -€30,592
down €30,592 (-50.8%), from €60,240 to €29,648
- Financial charges +€8,815
up €8,815 (+348.9%), from €2,527 to €11,342
- Taxes -€1,557
down €1,557 (-61.9%), from €2,515 to €958
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 | €331,427 | €331,076 | -€352 | -0.1% |
| Fixed assets | 21/28 | €284,618 | €305,576 | +€20,958 | +7.4% |
| Tangible fixed assets | 22/27 | €284,618 | €305,576 | +€20,958 | +7.4% |
| Land and buildings | 22 | €284,544 | €303,435 | +€18,890 | +6.6% |
| Furniture and vehicles | 24 | €74 | €2,142 | +€2,068 | +2812.9% |
| Current assets | 29/58 | €46,809 | €25,499 | -€21,310 | -45.5% |
| Amounts receivable within one year | 40/41 | €22,951 | €18,389 | -€4,562 | -19.9% |
| Trade receivables | 40 | €15,002 | €15,904 | +€902 | +6.0% |
| Other amounts receivable | 41 | €7,949 | €2,485 | -€5,464 | -68.7% |
| Cash at bank and in hand | 54/58 | €22,551 | €5,727 | -€16,824 | -74.6% |
| Deferred charges and accrued income | 490/1 | €1,307 | €1,384 | +€76 | +5.8% |
| Total equity and liabilities | 10/49 | €331,427 | €331,076 | -€352 | -0.1% |
| Equity | 10/15 | €46,278 | €45,979 | -€299 | -0.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €42,778 | €42,479 | -€299 | -0.7% |
| Distributable reserves | 133 | €42,778 | €42,479 | -€299 | -0.7% |
| Amounts payable | 17/49 | €285,149 | €285,097 | -€52 | 0.0% |
| Amounts payable after more than one year | 17 | €243,212 | €244,636 | +€1,424 | +0.6% |
| Financial debts | 170/4 | €243,212 | €244,636 | +€1,424 | +0.6% |
| Amounts payable within one year | 42/48 | €41,937 | €39,735 | -€2,202 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €13,288 | €18,626 | +€5,338 | +40.2% |
| Trade debts | 44 | €1,119 | €264 | -€855 | -76.4% |
| Suppliers | 440/4 | €1,119 | €264 | -€855 | -76.4% |
| Taxes, remuneration and social security | 45 | €2,891 | €3,849 | +€958 | +33.1% |
| Taxes | 450/3 | - | €958 | +€958 | |
| Remuneration and social security | 454/9 | €2,891 | €2,891 | = | 0.0% |
| Other amounts payable | 47/48 | €24,639 | €16,997 | -€7,643 | -31.0% |
| Accrued charges and deferred income | 492/3 | - | €726 | +€726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,945 | €14,024 | -€33,921 | -70.8% |
| Other operating charges | 640/8 | €3,682 | €3,629 | -€53 | -1.4% |
| Gross operating margin | 9900 | €60,240 | €29,648 | -€30,592 | -50.8% |
| Operating profit (loss) | 9901 | €8,613 | €11,995 | +€3,383 | +39.3% |
| Financial income | 75/76B | €26 | €5 | -€21 | -80.7% |
| Recurring financial income | 75 | €26 | €5 | -€21 | -80.7% |
| Financial charges | 65/66B | €2,527 | €11,342 | +€8,815 | +348.9% |
| Recurring financial charges | 65 | €2,527 | €11,342 | +€8,815 | +348.9% |
| Profit (loss) for the period before taxes | 9903 | €6,112 | €659 | -€5,453 | -89.2% |
| Income taxes | 67/77 | €2,515 | €958 | -€1,557 | -61.9% |
| Profit (loss) for the period | 9904 | €3,597 | -€299 | -€3,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,597 | -€299 | -€3,897 |
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 9 October 2026 via checked.be.