ORTHODONTIEWESTKUST: 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.
ORTHODONTIEWESTKUST
Largest movements
- Current investments +€146,706
up €146,706 (+78.8%), from €186,238 to €332,944
- Tangible fixed assets -€17,419
down €17,419 (-2.5%), from €703,272 to €685,853
of which Land and buildings: -€37,562
- Reserves +€181,995
up €181,995 (+40.3%), from €452,037 to €634,031
- Other debts -€49,812
down €49,812 (-46.6%), from €106,830 to €57,018
- Tax, wage and social debts +€27,397
up €27,397 (+83.8%), from €32,713 to €60,110
of which Taxes: +€28,927
- Current portion of long-term debt -€15,549
down €15,549 (-23.2%), from €67,002 to €51,452
- Gross operating margin +€108,798
up €108,798 (+26.6%), from €408,401 to €517,198
- Taxes +€54,004
up €54,004 (+103%), from €52,485 to €106,489
- Staff costs -€23,043
down €23,043 (-25.0%), from €92,143 to €69,100
- Depreciation +€9,458
up €9,458 (+13.7%), from €69,069 to €78,527
- Financial charges -€7,433
down €7,433 (-26.7%), from €27,850 to €20,417
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 | €1,061,997 | €1,199,705 | +€137,708 | +13.0% |
| Fixed assets | 21/28 | €703,367 | €685,948 | -€17,419 | -2.5% |
| Tangible fixed assets | 22/27 | €703,272 | €685,853 | -€17,419 | -2.5% |
| Land and buildings | 22 | €613,787 | €576,224 | -€37,562 | -6.1% |
| Plant, machinery and equipment | 23 | €69,415 | €92,880 | +€23,465 | +33.8% |
| Furniture and vehicles | 24 | €20,070 | €16,749 | -€3,321 | -16.5% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €358,630 | €513,757 | +€155,127 | +43.3% |
| Amounts receivable within one year | 40/41 | €1,984 | - | -€1,984 | |
| Other amounts receivable | 41 | €1,984 | - | -€1,984 | |
| Current investments | 50/53 | €186,238 | €332,944 | +€146,706 | +78.8% |
| Cash at bank and in hand | 54/58 | €167,590 | €176,079 | +€8,490 | +5.1% |
| Deferred charges and accrued income | 490/1 | €2,818 | €4,734 | +€1,917 | +68.0% |
| Total equity and liabilities | 10/49 | €1,061,997 | €1,199,705 | +€137,708 | +13.0% |
| Equity | 10/15 | €456,530 | €638,525 | +€181,995 | +39.9% |
| Contributions | 10/11 | €4,493 | €4,493 | = | 0.0% |
| Contributions outside capital | 11 | €4,493 | €4,493 | = | 0.0% |
| Other | 1109/19 | €4,493 | €4,493 | = | 0.0% |
| Reserves | 13 | €452,037 | €634,031 | +€181,995 | +40.3% |
| Distributable reserves | 133 | €452,037 | €634,031 | +€181,995 | +40.3% |
| Amounts payable | 17/49 | €605,467 | €561,181 | -€44,286 | -7.3% |
| Amounts payable after more than one year | 17 | €384,690 | €373,105 | -€11,584 | -3.0% |
| Financial debts | 170/4 | €384,575 | €372,990 | -€11,584 | -3.0% |
| Other amounts payable | 178/9 | €115 | €115 | = | 0.0% |
| Amounts payable within one year | 42/48 | €212,214 | €181,579 | -€30,635 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €67,002 | €51,452 | -€15,549 | -23.2% |
| Trade debts | 44 | €5,670 | €12,999 | +€7,329 | +129% |
| Suppliers | 440/4 | €5,670 | €12,999 | +€7,329 | +129% |
| Taxes, remuneration and social security | 45 | €32,713 | €60,110 | +€27,397 | +83.8% |
| Taxes | 450/3 | €27,182 | €56,109 | +€28,927 | +106% |
| Remuneration and social security | 454/9 | €5,531 | €4,001 | -€1,530 | -27.7% |
| Other amounts payable | 47/48 | €106,830 | €57,018 | -€49,812 | -46.6% |
| Accrued charges and deferred income | 492/3 | €8,563 | €6,496 | -€2,067 | -24.1% |
| Remuneration, social security and pensions | 62 | €92,143 | €69,100 | -€23,043 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,069 | €78,527 | +€9,458 | +13.7% |
| Other operating charges | 640/8 | €7,922 | €7,422 | -€500 | -6.3% |
| Non-recurring operating charges | 66A | €29,962 | - | -€29,962 | |
| Gross operating margin | 9900 | €408,401 | €517,198 | +€108,798 | +26.6% |
| Operating profit (loss) | 9901 | €209,305 | €362,149 | +€152,845 | +73.0% |
| Financial income | 75/76B | €358 | €1,666 | +€1,308 | +365% |
| Recurring financial income | 75 | €358 | €1,666 | +€1,308 | +365% |
| Financial charges | 65/66B | €27,850 | €20,417 | -€7,433 | -26.7% |
| Recurring financial charges | 65 | €27,850 | €20,417 | -€7,433 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €181,813 | €343,399 | +€161,586 | +88.9% |
| Income taxes | 67/77 | €52,485 | €106,489 | +€54,004 | +103% |
| Profit (loss) for the period | 9904 | €129,328 | €236,911 | +€107,583 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €129,328 | €236,911 | +€107,583 | +83.2% |
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 24 October 2026 via checked.be.