OrthoGyn: 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.
OrthoGyn
Largest movements
- Cash +€131,525
up €131,525 (+87.1%), from €150,992 to €282,517
mainly Net result for the year (+€93,486) and Depreciation (+€87,008)
- Intangible fixed assets -€64,500
down €64,500 (-30.8%), from €209,404 to €144,904
- Deferred charges and accrued income -€24,483
down €24,483 (-37.4%), from €65,383 to €40,901
- Receivables within one year -€23,031
no longer reported in 2025 (was €23,031)
of which Other amounts receivable: -€13,276
- Tangible fixed assets -€20,658
down €20,658 (-22.1%), from €93,309 to €72,650
of which Furniture and vehicles: -€19,248
- Profit (loss) carried forward +€93,486
up €93,486 (+89.5%), from €104,448 to €197,934
- Other debts -€39,647
down €39,647 (-23.1%), from €171,947 to €132,300
- Debts after one year -€38,740
down €38,740 (-23.0%), from €168,758 to €130,018
- Tax, wage and social debts -€14,954
down €14,954 (-43.3%), from €34,501 to €19,547
- Depreciation +€9,237
up €9,237 (+11.9%), from €77,771 to €87,008
- Gross operating margin -€4,710
down €4,710 (-2.2%), from €218,007 to €213,296
- Taxes -€4,678
down €4,678 (-15.2%), from €30,801 to €26,122
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 | €542,119 | €540,972 | -€1,148 | -0.2% |
| Fixed assets | 21/28 | €302,713 | €217,554 | -€85,158 | -28.1% |
| Intangible fixed assets | 21 | €209,404 | €144,904 | -€64,500 | -30.8% |
| Tangible fixed assets | 22/27 | €93,309 | €72,650 | -€20,658 | -22.1% |
| Plant, machinery and equipment | 23 | €2,303 | €893 | -€1,410 | -61.2% |
| Furniture and vehicles | 24 | €91,006 | €71,758 | -€19,248 | -21.2% |
| Current assets | 29/58 | €239,407 | €323,417 | +€84,010 | +35.1% |
| Amounts receivable within one year | 40/41 | €23,031 | - | -€23,031 | |
| Trade receivables | 40 | €9,755 | - | -€9,755 | |
| Other amounts receivable | 41 | €13,276 | - | -€13,276 | |
| Cash at bank and in hand | 54/58 | €150,992 | €282,517 | +€131,525 | +87.1% |
| Deferred charges and accrued income | 490/1 | €65,383 | €40,901 | -€24,483 | -37.4% |
| Total equity and liabilities | 10/49 | €542,119 | €540,972 | -€1,148 | -0.2% |
| Equity | 10/15 | €124,908 | €218,394 | +€93,486 | +74.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,448 | €197,934 | +€93,486 | +89.5% |
| Amounts payable | 17/49 | €417,211 | €322,577 | -€94,634 | -22.7% |
| Amounts payable after more than one year | 17 | €168,758 | €130,018 | -€38,740 | -23.0% |
| Financial debts | 170/4 | €168,758 | €130,018 | -€38,740 | -23.0% |
| Amounts payable within one year | 42/48 | €248,453 | €192,559 | -€55,894 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €37,864 | €38,740 | +€876 | +2.3% |
| Trade debts | 44 | €4,141 | €1,973 | -€2,169 | -52.4% |
| Suppliers | 440/4 | €4,141 | €1,973 | -€2,169 | -52.4% |
| Taxes, remuneration and social security | 45 | €34,501 | €19,547 | -€14,954 | -43.3% |
| Taxes | 450/3 | €34,501 | €19,547 | -€14,954 | -43.3% |
| Other amounts payable | 47/48 | €171,947 | €132,300 | -€39,647 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,771 | €87,008 | +€9,237 | +11.9% |
| Other operating charges | 640/8 | €387 | €619 | +€231 | +59.8% |
| Gross operating margin | 9900 | €218,007 | €213,296 | -€4,710 | -2.2% |
| Operating profit (loss) | 9901 | €139,848 | €125,669 | -€14,179 | -10.1% |
| Financial charges | 65/66B | €4,686 | €6,061 | +€1,375 | +29.3% |
| Recurring financial charges | 65 | €4,686 | €6,061 | +€1,375 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €135,162 | €119,608 | -€15,553 | -11.5% |
| Income taxes | 67/77 | €30,801 | €26,122 | -€4,678 | -15.2% |
| Profit (loss) for the period | 9904 | €104,361 | €93,486 | -€10,875 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €104,361 | €93,486 | -€10,875 | -10.4% |
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 7 October 2026 via checked.be.