OrthoEvolution: what changed
Two fiscal 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.
OrthoEvolution
Largest movements
- Receivables within one year +€241,480
up €241,480 (+2730.3%), from €8,845 to €250,324
of which Other amounts receivable: +€245,476
- Cash +€15,414
up €15,414 (+15.8%), from €97,581 to €112,995
mainly Accrued charges and deferred income (+€285,000) and Net result for the year (+€273,713)
- Accrued charges and deferred income +€285,000
new in 2025: €285,000
- Tax, wage and social debts -€17,314
down €17,314 (-32.4%), from €53,502 to €36,188
of which Taxes: -€19,182
- Profit (loss) carried forward -€11,287
down €11,287 (-19.6%), from €57,461 to €46,174
- Gross operating margin +€72,462
up €72,462 (+18.7%), from €387,648 to €460,110
- Taxes +€71,837
up €71,837 (+86.0%), from €83,532 to €155,369
- Financial income +€6,892
up €6,892 (+4650.4%), from €148 to €7,041
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 | €113,089 | €371,881 | +€258,792 | +228.8% |
| Fixed assets | 21/28 | €5,815 | €7,292 | +€1,478 | +25.4% |
| Tangible fixed assets | 22/27 | €5,815 | €7,292 | +€1,478 | +25.4% |
| Leasing and similar rights | 25 | €893 | €1,309 | +€416 | +46.5% |
| Other tangible fixed assets | 26 | €4,922 | €5,984 | +€1,062 | +21.6% |
| Current assets | 29/58 | €107,274 | €364,588 | +€257,314 | +239.9% |
| Amounts receivable within one year | 40/41 | €8,845 | €250,324 | +€241,480 | +2730.3% |
| Trade receivables | 40 | €3,996 | - | -€3,996 | |
| Other amounts receivable | 41 | €4,848 | €250,324 | +€245,476 | +5063.3% |
| Cash at bank and in hand | 54/58 | €97,581 | €112,995 | +€15,414 | +15.8% |
| Deferred charges and accrued income | 490/1 | €848 | €1,269 | +€420 | +49.6% |
| Total equity and liabilities | 10/49 | €113,089 | €371,881 | +€258,792 | +228.8% |
| Equity | 10/15 | €59,461 | €48,174 | -€11,287 | -19.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €57,461 | €46,174 | -€11,287 | -19.6% |
| Amounts payable | 17/49 | €53,628 | €323,707 | +€270,079 | +503.6% |
| Amounts payable within one year | 42/48 | €53,628 | €38,707 | -€14,921 | -27.8% |
| Trade debts | 44 | €126 | €2,519 | +€2,394 | +1907.1% |
| Suppliers | 440/4 | €126 | €2,519 | +€2,394 | +1907.1% |
| Taxes, remuneration and social security | 45 | €53,502 | €36,188 | -€17,314 | -32.4% |
| Taxes | 450/3 | €47,012 | €27,830 | -€19,182 | -40.8% |
| Remuneration and social security | 454/9 | €6,490 | €8,358 | +€1,867 | +28.8% |
| Accrued charges and deferred income | 492/3 | - | €285,000 | +€285,000 | |
| Remuneration, social security and pensions | 62 | €33,990 | €33,620 | -€370 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,485 | €3,648 | +€162 | +4.7% |
| Other operating charges | 640/8 | €637 | €129 | -€508 | -79.7% |
| Non-recurring operating charges | 66A | €2,430 | €429 | -€2,002 | -82.4% |
| Gross operating margin | 9900 | €387,648 | €460,110 | +€72,462 | +18.7% |
| Operating profit (loss) | 9901 | €347,106 | €422,285 | +€75,179 | +21.7% |
| Financial income | 75/76B | €148 | €7,041 | +€6,892 | +4650.4% |
| Recurring financial income | 75 | €148 | €7,041 | +€6,892 | +4650.4% |
| Financial charges | 65/66B | €151 | €244 | +€93 | +61.4% |
| Recurring financial charges | 65 | €151 | €244 | +€93 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €347,103 | €429,082 | +€81,979 | +23.6% |
| Income taxes | 67/77 | €83,532 | €155,369 | +€71,837 | +86.0% |
| Profit (loss) for the period | 9904 | €263,571 | €273,713 | +€10,142 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €263,571 | €273,713 | +€10,142 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.