Orthodontie Zelderloo: 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.
Orthodontie Zelderloo
Largest movements
- Tangible fixed assets +€210,035
up €210,035 (+462%), from €45,416 to €255,451
of which Assets under construction and advance payments: +€212,832
- Cash +€28,456
up €28,456 (+36.5%), from €77,928 to €106,384
mainly Debts after one year (+€247,861) and Depreciation (+€22,635)
- Deferred charges and accrued income +€4,152
up €4,152 (+722%), from €575 to €4,727
- Debts after one year +€247,861
new in 2025: €247,861
- Profit (loss) carried forward -€96,752
down €96,752 (-100%), from €96,752 to €0
- Reserves +€91,502
up €91,502 (+675%), from €13,562 to €105,065
- Gross operating margin -€100,472
down €100,472 (-80.3%), from €125,184 to €24,713
- Taxes -€24,927
down €24,927 (-99.4%), from €25,075 to €148
- Depreciation +€19,769
up €19,769 (+690%), from €2,866 to €22,635
- Financial charges +€6,646
up €6,646 (+15,279%), from €44 to €6,690
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 | €136,653 | €380,254 | +€243,601 | +178% |
| Fixed assets | 21/28 | €45,416 | €257,451 | +€212,035 | +467% |
| Tangible fixed assets | 22/27 | €45,416 | €255,451 | +€210,035 | +462% |
| Furniture and vehicles | 24 | €3,780 | €2,876 | -€904 | -23.9% |
| Other tangible fixed assets | 26 | €12,790 | €10,897 | -€1,893 | -14.8% |
| Assets under construction and advance payments | 27 | €28,846 | €241,678 | +€212,832 | +738% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €91,237 | €122,803 | +€31,566 | +34.6% |
| Amounts receivable within one year | 40/41 | €12,734 | €11,692 | -€1,042 | -8.2% |
| Trade receivables | 40 | €11,272 | €11,311 | +€39 | +0.3% |
| Other amounts receivable | 41 | €1,462 | €381 | -€1,081 | -74.0% |
| Cash at bank and in hand | 54/58 | €77,928 | €106,384 | +€28,456 | +36.5% |
| Deferred charges and accrued income | 490/1 | €575 | €4,727 | +€4,152 | +722% |
| Total equity and liabilities | 10/49 | €136,653 | €380,254 | +€243,601 | +178% |
| Equity | 10/15 | €128,915 | €123,665 | -€5,250 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,562 | €105,065 | +€91,502 | +675% |
| Distributable reserves | 133 | €13,562 | €105,065 | +€91,502 | +675% |
| Profit (loss) carried forward | 14 | €96,752 | €0 | -€96,752 | -100% |
| Amounts payable | 17/49 | €7,738 | €256,589 | +€248,850 | +3,216% |
| Amounts payable after more than one year | 17 | - | €247,861 | +€247,861 | |
| Financial debts | 170/4 | - | €247,861 | +€247,861 | |
| Amounts payable within one year | 42/48 | €7,738 | €8,728 | +€990 | +12.8% |
| Trade debts | 44 | €1,752 | €3,578 | +€1,825 | +104% |
| Suppliers | 440/4 | €1,752 | €3,578 | +€1,825 | +104% |
| Taxes, remuneration and social security | 45 | €2,438 | €991 | -€1,447 | -59.4% |
| Taxes | 450/3 | €2,438 | €991 | -€1,447 | -59.4% |
| Other amounts payable | 47/48 | €3,547 | €4,159 | +€612 | +17.2% |
| Non-recurring operating income | 76A | €11 | €0 | -€11 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,866 | €22,635 | +€19,769 | +690% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €125,184 | €24,713 | -€100,472 | -80.3% |
| Operating profit (loss) | 9901 | €121,749 | €1,492 | -€120,257 | -98.8% |
| Financial income | 75/76B | €122 | €96 | -€25 | -20.9% |
| Recurring financial income | 75 | €122 | €96 | -€25 | -20.9% |
| Financial charges | 65/66B | €44 | €6,690 | +€6,646 | +15,279% |
| Recurring financial charges | 65 | €44 | €6,690 | +€6,646 | +15,279% |
| Profit (loss) for the period before taxes | 9903 | €121,827 | -€5,102 | -€126,929 | |
| Income taxes | 67/77 | €25,075 | €148 | -€24,927 | -99.4% |
| Profit (loss) for the period | 9904 | €96,752 | -€5,250 | -€102,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,752 | -€5,250 | -€102,002 |
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 18 October 2026 via checked.be.