ORTHODENTIUS: 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.
ORTHODENTIUS
Largest movements
- Cash -€141,006
down €141,006 (-34.7%), from €406,472 to €265,466
mainly Contributions, distributions and other (-€633,540) and Debts after one year (-€30,356)
- Tangible fixed assets -€50,298
down €50,298 (-8.7%), from €576,932 to €526,634
- Reserves -€276,748
no longer reported in 2025 (was €276,748)
- Other debts +€144,914
up €144,914 (+31.1%), from €465,286 to €610,200
- Debts after one year -€30,356
down €30,356 (-7.5%), from €405,421 to €375,065
- Tax, wage and social debts -€16,868
down €16,868 (-57.8%), from €29,207 to €12,339
of which Taxes: -€15,748
- Financial income +€15,976
up €15,976 (+259%), from €6,177 to €22,152
- Depreciation -€13,755
down €13,755 (-21.4%), from €64,384 to €50,629
- Gross operating margin -€12,144
down €12,144 (-1.9%), from €634,489 to €622,345
- Financial charges -€7,562
down €7,562 (-26.9%), from €28,063 to €20,501
of which Non-recurring financial charges: -€10,000
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 | €1,260,457 | €1,076,287 | -€184,170 | -14.6% |
| Fixed assets | 21/28 | €576,932 | €526,634 | -€50,298 | -8.7% |
| Tangible fixed assets | 22/27 | €576,932 | €526,634 | -€50,298 | -8.7% |
| Land and buildings | 22 | €478,994 | €455,181 | -€23,813 | -5.0% |
| Plant, machinery and equipment | 23 | €72,337 | €54,492 | -€17,845 | -24.7% |
| Furniture and vehicles | 24 | €17,351 | €8,710 | -€8,640 | -49.8% |
| Other tangible fixed assets | 26 | €8,250 | €8,250 | = | 0.0% |
| Current assets | 29/58 | €683,525 | €549,653 | -€133,872 | -19.6% |
| Amounts receivable within one year | 40/41 | €14,880 | €11,356 | -€3,524 | -23.7% |
| Trade receivables | 40 | €14,880 | €11,356 | -€3,524 | -23.7% |
| Current investments | 50/53 | €246,839 | €249,360 | +€2,521 | +1.0% |
| Cash at bank and in hand | 54/58 | €406,472 | €265,466 | -€141,006 | -34.7% |
| Deferred charges and accrued income | 490/1 | €15,335 | €23,471 | +€8,136 | +53.1% |
| Total equity and liabilities | 10/49 | €1,260,457 | €1,076,287 | -€184,170 | -14.6% |
| Equity | 10/15 | €295,348 | €18,600 | -€276,748 | -93.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,748 | - | -€276,748 | |
| Distributable reserves | 133 | €276,748 | - | -€276,748 | |
| Amounts payable | 17/49 | €965,108 | €1,057,687 | +€92,579 | +9.6% |
| Amounts payable after more than one year | 17 | €405,421 | €375,065 | -€30,356 | -7.5% |
| Financial debts | 170/4 | €405,421 | €375,065 | -€30,356 | -7.5% |
| Amounts payable within one year | 42/48 | €537,354 | €666,947 | +€129,593 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €29,931 | €30,356 | +€425 | +1.4% |
| Trade debts | 44 | €12,930 | €14,052 | +€1,122 | +8.7% |
| Suppliers | 440/4 | €12,930 | €14,052 | +€1,122 | +8.7% |
| Taxes, remuneration and social security | 45 | €29,207 | €12,339 | -€16,868 | -57.8% |
| Taxes | 450/3 | €17,849 | €2,101 | -€15,748 | -88.2% |
| Remuneration and social security | 454/9 | €11,359 | €10,238 | -€1,120 | -9.9% |
| Other amounts payable | 47/48 | €465,286 | €610,200 | +€144,914 | +31.1% |
| Accrued charges and deferred income | 492/3 | €22,334 | €15,675 | -€6,658 | -29.8% |
| Non-recurring operating income | 76A | - | €24,155 | +€24,155 | |
| Remuneration, social security and pensions | 62 | €90,764 | €96,717 | +€5,953 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,384 | €50,629 | -€13,755 | -21.4% |
| Other operating charges | 640/8 | €6,895 | €6,262 | -€633 | -9.2% |
| Non-recurring operating charges | 66A | - | €158 | +€158 | |
| Gross operating margin | 9900 | €634,489 | €622,345 | -€12,144 | -1.9% |
| Operating profit (loss) | 9901 | €472,446 | €468,579 | -€3,867 | -0.8% |
| Financial income | 75/76B | €6,177 | €22,152 | +€15,976 | +259% |
| Recurring financial income | 75 | €6,177 | €22,152 | +€15,976 | +259% |
| Financial charges | 65/66B | €28,063 | €20,501 | -€7,562 | -26.9% |
| Recurring financial charges | 65 | €18,063 | €20,501 | +€2,438 | +13.5% |
| Non-recurring financial charges | 66B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €450,560 | €470,230 | +€19,671 | +4.4% |
| Income taxes | 67/77 | €119,676 | €113,439 | -€6,237 | -5.2% |
| Profit (loss) for the period | 9904 | €330,883 | €356,791 | +€25,908 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €330,883 | €356,791 | +€25,908 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.