ORTHOLINTO: 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.
ORTHOLINTO
Largest movements
- Cash -€13,086
down €13,086 (-3.5%), from €373,018 to €359,932
mainly Contributions, distributions and other (-€360,494) and Net result for the year (-€12,455)
- Reserves -€372,949
down €372,949 (-100%), from €372,949 to €0
- Other debts +€360,494
new in 2026: €360,494
- Gross operating margin -€31,563
down €31,563, from €19,317 to -€12,247
- Taxes -€5,848
down €5,848 (-100%), from €5,848 to €0
- Financial income -€4,704
down €4,704 (-100%), from €4,704 to €0
- Other operating charges -€528
down €528 (-100%), from €528 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €373,580 | €360,494 | -€13,086 | -3.5% |
| Current assets | 29/58 | €373,580 | €360,494 | -€13,086 | -3.5% |
| Amounts receivable within one year | 40/41 | €563 | €563 | = | 0.0% |
| Other amounts receivable | 41 | €563 | €563 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €373,018 | €359,932 | -€13,086 | -3.5% |
| Total equity and liabilities | 10/49 | €373,580 | €360,494 | -€13,086 | -3.5% |
| Equity | 10/15 | €372,949 | €0 | -€372,949 | -100% |
| Reserves | 13 | €372,949 | €0 | -€372,949 | -100% |
| Distributable reserves | 133 | €372,949 | €0 | -€372,949 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €631 | €360,494 | +€359,863 | +56,996% |
| Amounts payable within one year | 42/48 | €232 | €360,494 | +€360,263 | +155,520% |
| Trade debts | 44 | €232 | €0 | -€232 | -100% |
| Suppliers | 440/4 | €232 | €0 | -€232 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €360,494 | +€360,494 | |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Other operating charges | 640/8 | €528 | €0 | -€528 | -100% |
| Gross operating margin | 9900 | €19,317 | -€12,247 | -€31,563 | |
| Operating profit (loss) | 9901 | €18,789 | -€12,247 | -€31,036 | |
| Financial income | 75/76B | €4,704 | €0 | -€4,704 | -100% |
| Recurring financial income | 75 | €4,704 | €0 | -€4,704 | -100% |
| Financial charges | 65/66B | €207 | €208 | +€1 | +0.4% |
| Recurring financial charges | 65 | €207 | €208 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €23,286 | -€12,455 | -€35,740 | |
| Income taxes | 67/77 | €5,848 | €0 | -€5,848 | -100% |
| Profit (loss) for the period | 9904 | €17,437 | -€12,455 | -€29,892 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,437 | -€12,455 | -€29,892 |
Source: filed annual accounts (NBB), financial years ended 31 December 2025 and 10 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.