OrthoMien: 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.
OrthoMien
Largest movements
- Tangible fixed assets -€54,712
down €54,712 (-11.0%), from €496,383 to €441,671
of which Land and buildings: -€39,311
- Cash +€23,726
up €23,726 (+5.8%), from €411,991 to €435,717
mainly Net result for the year (+€108,714) and Depreciation (+€54,712)
- Debts after one year -€33,129
down €33,129 (-10.8%), from €306,273 to €273,144
- Reserves +€11,868
up €11,868 (+2.4%), from €496,126 to €507,994
of which Distributable reserves: +€11,868
- Gross operating margin +€59,476
up €59,476 (+26.0%), from €229,063 to €288,539
- Taxes +€16,525
up €16,525 (+63.1%), from €26,204 to €42,730
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 | €908,860 | €885,721 | -€23,139 | -2.5% |
| Fixed assets | 21/28 | €496,383 | €441,671 | -€54,712 | -11.0% |
| Tangible fixed assets | 22/27 | €496,383 | €441,671 | -€54,712 | -11.0% |
| Land and buildings | 22 | €402,131 | €362,820 | -€39,311 | -9.8% |
| Plant, machinery and equipment | 23 | €90,771 | €75,756 | -€15,016 | -16.5% |
| Furniture and vehicles | 24 | €1,081 | €696 | -€385 | -35.6% |
| Other tangible fixed assets | 26 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €412,477 | €444,050 | +€31,573 | +7.7% |
| Amounts receivable within one year | 40/41 | - | €7,844 | +€7,844 | |
| Trade receivables | 40 | - | €540 | +€540 | |
| Other amounts receivable | 41 | - | €7,304 | +€7,304 | |
| Cash at bank and in hand | 54/58 | €411,991 | €435,717 | +€23,726 | +5.8% |
| Deferred charges and accrued income | 490/1 | €486 | €489 | +€3 | +0.7% |
| Total equity and liabilities | 10/49 | €908,860 | €885,721 | -€23,139 | -2.5% |
| Equity | 10/15 | €546,126 | €557,994 | +€11,868 | +2.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €496,126 | €507,994 | +€11,868 | +2.4% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €491,126 | €502,994 | +€11,868 | +2.4% |
| Amounts payable | 17/49 | €362,734 | €327,726 | -€35,007 | -9.7% |
| Amounts payable after more than one year | 17 | €306,273 | €273,144 | -€33,129 | -10.8% |
| Financial debts | 170/4 | €306,273 | €273,144 | -€33,129 | -10.8% |
| Amounts payable within one year | 42/48 | €56,461 | €54,582 | -€1,879 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €37,893 | €37,859 | -€35 | -0.1% |
| Trade debts | 44 | €6,938 | €5,671 | -€1,267 | -18.3% |
| Suppliers | 440/4 | €6,938 | €5,671 | -€1,267 | -18.3% |
| Taxes, remuneration and social security | 45 | €11,547 | €11,053 | -€495 | -4.3% |
| Taxes | 450/3 | €1,204 | - | -€1,204 | |
| Remuneration and social security | 454/9 | €10,343 | €11,053 | +€710 | +6.9% |
| Other amounts payable | 47/48 | €82 | - | -€82 | |
| Remuneration, social security and pensions | 62 | €71,511 | €74,159 | +€2,648 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,310 | €54,712 | +€402 | +0.7% |
| Other operating charges | 640/8 | €4,227 | €4,210 | -€17 | -0.4% |
| Gross operating margin | 9900 | €229,063 | €288,539 | +€59,476 | +26.0% |
| Operating profit (loss) | 9901 | €99,015 | €155,458 | +€56,443 | +57.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,761 | €4,018 | -€744 | -15.6% |
| Recurring financial charges | 65 | €4,761 | €4,018 | -€744 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €94,253 | €151,443 | +€57,190 | +60.7% |
| Income taxes | 67/77 | €26,204 | €42,730 | +€16,525 | +63.1% |
| Profit (loss) for the period | 9904 | €68,049 | €108,714 | +€40,665 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,049 | €108,714 | +€40,665 | +59.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.