ORTHOMEDICAL SERVICES: 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.
ORTHOMEDICAL SERVICES
Largest movements
- Tangible fixed assets -€45,362
down €45,362 (-7.3%), from €625,561 to €580,199
of which Land and buildings: -€34,644
- Receivables within one year +€34,640
up €34,640 (+144%), from €23,979 to €58,619
of which Trade receivables: +€34,393
- Debts after one year -€46,952
down €46,952 (-10.1%), from €464,886 to €417,934
- Reserves +€33,451
up €33,451 (+36.4%), from €91,801 to €125,252
of which Distributable reserves: +€33,451
- Tax, wage and social debts +€16,029
up €16,029 (+91.0%), from €17,612 to €33,641
- Trade debts -€13,359
down €13,359 (-68.2%), from €19,591 to €6,232
- Gross operating margin +€37,879
up €37,879 (+43.6%), from €86,837 to €124,716
- Taxes +€10,646
up €10,646 (+164%), from €6,504 to €17,150
- Depreciation +€3,014
up €3,014 (+5.5%), from €54,532 to €57,546
- Other operating charges -€2,087
down €2,087 (-31.0%), from €6,724 to €4,638
- Financial charges +€1,406
up €1,406 (+12.9%), from €10,908 to €12,313
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 | €660,509 | €648,850 | -€11,659 | -1.8% |
| Fixed assets | 21/28 | €625,561 | €580,199 | -€45,362 | -7.3% |
| Tangible fixed assets | 22/27 | €625,561 | €580,199 | -€45,362 | -7.3% |
| Land and buildings | 22 | €583,654 | €549,011 | -€34,644 | -5.9% |
| Plant, machinery and equipment | 23 | €37,893 | €18,989 | -€18,904 | -49.9% |
| Furniture and vehicles | 24 | €4,013 | €12,198 | +€8,185 | +204% |
| Current assets | 29/58 | €34,948 | €68,652 | +€33,703 | +96.4% |
| Amounts receivable within one year | 40/41 | €23,979 | €58,619 | +€34,640 | +144% |
| Trade receivables | 40 | €17,750 | €52,143 | +€34,393 | +194% |
| Other amounts receivable | 41 | €6,229 | €6,476 | +€247 | +4.0% |
| Cash at bank and in hand | 54/58 | €6,612 | €5,586 | -€1,026 | -15.5% |
| Deferred charges and accrued income | 490/1 | €4,357 | €4,447 | +€90 | +2.1% |
| Total equity and liabilities | 10/49 | €660,509 | €648,850 | -€11,659 | -1.8% |
| Equity | 10/15 | €104,201 | €137,652 | +€33,451 | +32.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,801 | €125,252 | +€33,451 | +36.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €91,801 | €125,252 | +€33,451 | +36.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €556,308 | €511,198 | -€45,110 | -8.1% |
| Amounts payable after more than one year | 17 | €464,886 | €417,934 | -€46,952 | -10.1% |
| Financial debts | 170/4 | €464,886 | €417,934 | -€46,952 | -10.1% |
| Amounts payable within one year | 42/48 | €89,714 | €91,545 | +€1,830 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €46,088 | €46,952 | +€865 | +1.9% |
| Trade debts | 44 | €19,591 | €6,232 | -€13,359 | -68.2% |
| Suppliers | 440/4 | €19,591 | €6,232 | -€13,359 | -68.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,612 | €33,641 | +€16,029 | +91.0% |
| Taxes | 450/3 | €17,612 | €33,641 | +€16,029 | +91.0% |
| Other amounts payable | 47/48 | €6,424 | €4,719 | -€1,705 | -26.5% |
| Accrued charges and deferred income | 492/3 | €1,707 | €1,720 | +€12 | +0.7% |
| Non-recurring operating income | 76A | €2,370 | €468 | -€1,902 | -80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,532 | €57,546 | +€3,014 | +5.5% |
| Other operating charges | 640/8 | €6,724 | €4,638 | -€2,087 | -31.0% |
| Gross operating margin | 9900 | €86,837 | €124,716 | +€37,879 | +43.6% |
| Operating profit (loss) | 9901 | €25,581 | €62,533 | +€36,952 | +144% |
| Financial income | 75/76B | €553 | €381 | -€172 | -31.1% |
| Recurring financial income | 75 | €553 | €381 | -€172 | -31.1% |
| Financial charges | 65/66B | €10,908 | €12,313 | +€1,406 | +12.9% |
| Recurring financial charges | 65 | €10,908 | €12,313 | +€1,406 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €15,226 | €50,601 | +€35,375 | +232% |
| Income taxes | 67/77 | €6,504 | €17,150 | +€10,646 | +164% |
| Profit (loss) for the period | 9904 | €8,722 | €33,451 | +€24,729 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €8,722 | €33,451 | +€24,729 | +284% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.