OrthoParmentier: 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.
OrthoParmentier
Largest movements
- Cash -€104,077
down €104,077 (-62.4%), from €166,837 to €62,760
mainly Other debts (-€243,854) and Receivables within one year (-€81,637)
- Receivables within one year +€81,637
up €81,637 (+86.2%), from €94,658 to €176,295
of which Other amounts receivable: +€176,295
- Intangible fixed assets -€25,000
down €25,000 (-20.0%), from €125,000 to €100,000
- Financial fixed assets +€10,000
up €10,000 (+23,084%), from €43 to €10,043
- Other debts -€243,854
no longer reported in 2025 (was €243,854)
- Profit (loss) carried forward +€220,647
up €220,647 (+1,150%), from €19,183 to €239,829
- Debts after one year -€17,042
down €17,042 (-18.6%), from €91,786 to €74,744
- Gross operating margin +€24,077
up €24,077 (+8.2%), from €294,393 to €318,470
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 | €392,351 | €354,767 | -€37,585 | -9.6% |
| Fixed assets | 21/28 | €128,829 | €113,136 | -€15,693 | -12.2% |
| Intangible fixed assets | 21 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Tangible fixed assets | 22/27 | €3,786 | €3,093 | -€693 | -18.3% |
| Furniture and vehicles | 24 | €3,786 | €3,093 | -€693 | -18.3% |
| Financial fixed assets | 28 | €43 | €10,043 | +€10,000 | +23,084% |
| Current assets | 29/58 | €263,522 | €241,630 | -€21,892 | -8.3% |
| Amounts receivable within one year | 40/41 | €94,658 | €176,295 | +€81,637 | +86.2% |
| Trade receivables | 40 | €94,658 | - | -€94,658 | |
| Other amounts receivable | 41 | - | €176,295 | +€176,295 | |
| Cash at bank and in hand | 54/58 | €166,837 | €62,760 | -€104,077 | -62.4% |
| Deferred charges and accrued income | 490/1 | €2,027 | €2,575 | +€548 | +27.0% |
| Total equity and liabilities | 10/49 | €392,351 | €354,767 | -€37,585 | -9.6% |
| Equity | 10/15 | €24,183 | €244,829 | +€220,647 | +912% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,183 | €239,829 | +€220,647 | +1,150% |
| Amounts payable | 17/49 | €368,168 | €109,937 | -€258,231 | -70.1% |
| Amounts payable after more than one year | 17 | €91,786 | €74,744 | -€17,042 | -18.6% |
| Financial debts | 170/4 | €91,786 | €74,744 | -€17,042 | -18.6% |
| Amounts payable within one year | 42/48 | €276,382 | €35,193 | -€241,189 | -87.3% |
| Current portion of amounts payable after more than one year | 42 | €16,840 | €17,042 | +€203 | +1.2% |
| Trade debts | 44 | €1,148 | €703 | -€445 | -38.8% |
| Suppliers | 440/4 | €1,148 | €703 | -€445 | -38.8% |
| Taxes, remuneration and social security | 45 | €14,540 | €17,448 | +€2,908 | +20.0% |
| Taxes | 450/3 | €12,440 | €15,348 | +€2,908 | +23.4% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €243,854 | - | -€243,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,312 | €27,247 | -€65 | -0.2% |
| Other operating charges | 640/8 | €1,239 | €1,702 | +€463 | +37.4% |
| Gross operating margin | 9900 | €294,393 | €318,470 | +€24,077 | +8.2% |
| Operating profit (loss) | 9901 | €265,842 | €289,521 | +€23,679 | +8.9% |
| Financial income | 75/76B | - | €492 | +€492 | |
| Recurring financial income | 75 | - | €492 | +€492 | |
| Financial charges | 65/66B | €1,518 | €1,459 | -€59 | -3.9% |
| Recurring financial charges | 65 | €1,518 | €1,459 | -€59 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €264,324 | €288,554 | +€24,230 | +9.2% |
| Income taxes | 67/77 | €67,440 | €67,908 | +€467 | +0.7% |
| Profit (loss) for the period | 9904 | €196,883 | €220,647 | +€23,763 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €196,883 | €220,647 | +€23,763 | +12.1% |
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 26 October 2026 via checked.be.