ORTHODENTI: 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.
ORTHODENTI
Largest movements
- Cash +€108,534
up €108,534 (+175%), from €62,052 to €170,586
mainly Accrued charges and deferred income (+€103,962) and Depreciation (+€5,423)
- Tangible fixed assets -€4,423
down €4,423 (-30.1%), from €14,711 to €10,288
of which Plant, machinery and equipment: -€3,136
- Accrued charges and deferred income +€103,962
up €103,962 (+177%), from €58,637 to €162,599
- Gross operating margin +€12,575
up €12,575 (+24.4%), from €51,475 to €64,050
- Staff costs +€12,008
up €12,008 (+27.4%), from €43,888 to €55,896
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 | €84,837 | €189,337 | +€104,500 | +123% |
| Fixed assets | 21/28 | €16,711 | €12,288 | -€4,423 | -26.5% |
| Tangible fixed assets | 22/27 | €14,711 | €10,288 | -€4,423 | -30.1% |
| Plant, machinery and equipment | 23 | €7,689 | €4,553 | -€3,136 | -40.8% |
| Furniture and vehicles | 24 | €437 | €72 | -€364 | -83.5% |
| Other tangible fixed assets | 26 | €6,585 | €5,662 | -€922 | -14.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €68,127 | €177,049 | +€108,923 | +160% |
| Stocks and contracts in progress | 3 | €1,694 | €1,999 | +€305 | +18.0% |
| Stocks | 30/36 | €1,694 | €1,999 | +€305 | +18.0% |
| Amounts receivable within one year | 40/41 | €450 | €450 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €450 | €450 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,052 | €170,586 | +€108,534 | +175% |
| Deferred charges and accrued income | 490/1 | €3,931 | €4,015 | +€84 | +2.1% |
| Total equity and liabilities | 10/49 | €84,837 | €189,337 | +€104,500 | +123% |
| Equity | 10/15 | €13,897 | €14,426 | +€529 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,697 | €8,226 | +€529 | +6.9% |
| Amounts payable | 17/49 | €70,941 | €174,911 | +€103,970 | +147% |
| Amounts payable within one year | 42/48 | €12,304 | €12,313 | +€8 | +0.1% |
| Trade debts | 44 | €6,232 | €7,042 | +€811 | +13.0% |
| Suppliers | 440/4 | €6,232 | €7,042 | +€811 | +13.0% |
| Taxes, remuneration and social security | 45 | €5,746 | €5,270 | -€476 | -8.3% |
| Taxes | 450/3 | €360 | €900 | +€540 | +150% |
| Remuneration and social security | 454/9 | €5,386 | €4,370 | -€1,016 | -18.9% |
| Other amounts payable | 47/48 | €327 | €0 | -€327 | -100% |
| Accrued charges and deferred income | 492/3 | €58,637 | €162,599 | +€103,962 | +177% |
| Remuneration, social security and pensions | 62 | €43,888 | €55,896 | +€12,008 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,530 | €5,423 | -€107 | -1.9% |
| Other operating charges | 640/8 | €849 | €872 | +€22 | +2.6% |
| Gross operating margin | 9900 | €51,475 | €64,050 | +€12,575 | +24.4% |
| Operating profit (loss) | 9901 | €1,207 | €1,859 | +€652 | +54.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €756 | €790 | +€34 | +4.5% |
| Recurring financial charges | 65 | €756 | €790 | +€34 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €452 | €1,069 | +€617 | +137% |
| Income taxes | 67/77 | €360 | €540 | +€180 | +50.0% |
| Profit (loss) for the period | 9904 | €92 | €529 | +€437 | +477% |
| Profit (loss) for the period to be appropriated | 9905 | €92 | €529 | +€437 | +477% |
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.