Orthopaternoster: 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.
Orthopaternoster
Largest movements
- Cash +€92,206
up €92,206 (+18.1%), from €508,232 to €600,438
mainly Other debts (+€409,442) and Net result for the year (+€207,251)
- Receivables within one year +€72,233
up €72,233 (+116%), from €62,437 to €134,669
- Tangible fixed assets -€50,387
down €50,387 (-8.2%), from €612,324 to €561,937
of which Other tangible fixed assets: -€32,291
- Other debts +€409,442
up €409,442 (+879%), from €46,565 to €456,007
- Profit (loss) carried forward -€263,931
no longer reported in 2025 (was €263,931)
- Tax, wage and social debts +€104,832
up €104,832 (+107%), from €97,532 to €202,364
of which Taxes: +€126,178
- Trade debts -€94,340
down €94,340 (-86.1%), from €109,537 to €15,196
- Reserves -€27,305
down €27,305 (-6.1%), from €450,555 to €423,250
of which Distributable reserves: -€27,305
- Gross operating margin +€142,920
up €142,920 (+24.0%), from €594,376 to €737,296
- Financial charges +€52,722
up €52,722 (+48.5%), from €108,778 to €161,500
- Taxes +€14,651
up €14,651 (+29.6%), from €49,512 to €64,162
- Depreciation +€12,755
up €12,755 (+12.0%), from €106,680 to €119,435
- Staff costs +€7,390
up €7,390 (+4.1%), from €178,547 to €185,936
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 | €1,209,600 | €1,327,242 | +€117,642 | +9.7% |
| Fixed assets | 21/28 | €614,113 | €563,657 | -€50,456 | -8.2% |
| Intangible fixed assets | 21 | €1,739 | €1,670 | -€69 | -3.9% |
| Tangible fixed assets | 22/27 | €612,324 | €561,937 | -€50,387 | -8.2% |
| Land and buildings | 22 | - | €7,620 | +€7,620 | |
| Plant, machinery and equipment | 23 | €202,110 | €185,158 | -€16,952 | -8.4% |
| Furniture and vehicles | 24 | €78,727 | €69,962 | -€8,765 | -11.1% |
| Other tangible fixed assets | 26 | €331,487 | €299,196 | -€32,291 | -9.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €595,487 | €763,585 | +€168,098 | +28.2% |
| Amounts receivable within one year | 40/41 | €62,437 | €134,669 | +€72,233 | +116% |
| Other amounts receivable | 41 | €62,437 | €134,669 | +€72,233 | +116% |
| Cash at bank and in hand | 54/58 | €508,232 | €600,438 | +€92,206 | +18.1% |
| Deferred charges and accrued income | 490/1 | €24,819 | €28,478 | +€3,659 | +14.7% |
| Total equity and liabilities | 10/49 | €1,209,600 | €1,327,242 | +€117,642 | +9.7% |
| Equity | 10/15 | €733,086 | €441,850 | -€291,236 | -39.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €450,555 | €423,250 | -€27,305 | -6.1% |
| Tax-exempt reserves | 132 | €115,650 | €115,650 | = | 0.0% |
| Distributable reserves | 133 | €334,905 | €307,600 | -€27,305 | -8.2% |
| Profit (loss) carried forward | 14 | €263,931 | - | -€263,931 | |
| Amounts payable | 17/49 | €476,514 | €885,392 | +€408,878 | +85.8% |
| Amounts payable after more than one year | 17 | €177,542 | €156,353 | -€21,189 | -11.9% |
| Financial debts | 170/4 | €177,542 | €156,353 | -€21,189 | -11.9% |
| Amounts payable within one year | 42/48 | €298,972 | €729,038 | +€430,066 | +144% |
| Current portion of amounts payable after more than one year | 42 | €45,338 | €55,471 | +€10,133 | +22.3% |
| Trade debts | 44 | €109,537 | €15,196 | -€94,340 | -86.1% |
| Suppliers | 440/4 | €109,537 | €15,196 | -€94,340 | -86.1% |
| Taxes, remuneration and social security | 45 | €97,532 | €202,364 | +€104,832 | +107% |
| Taxes | 450/3 | - | €126,178 | +€126,178 | |
| Remuneration and social security | 454/9 | €97,532 | €76,186 | -€21,346 | -21.9% |
| Other amounts payable | 47/48 | €46,565 | €456,007 | +€409,442 | +879% |
| Remuneration, social security and pensions | 62 | €178,547 | €185,936 | +€7,390 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,680 | €119,435 | +€12,755 | +12.0% |
| Other operating charges | 640/8 | €2,584 | €1,986 | -€598 | -23.1% |
| Gross operating margin | 9900 | €594,376 | €737,296 | +€142,920 | +24.0% |
| Operating profit (loss) | 9901 | €306,566 | €429,939 | +€123,373 | +40.2% |
| Financial income | 75/76B | €1,762 | €2,974 | +€1,212 | +68.8% |
| Recurring financial income | 75 | €1,762 | €2,974 | +€1,212 | +68.8% |
| Financial charges | 65/66B | €108,778 | €161,500 | +€52,722 | +48.5% |
| Recurring financial charges | 65 | €108,778 | €161,500 | +€52,722 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €199,550 | €271,413 | +€71,863 | +36.0% |
| Income taxes | 67/77 | €49,512 | €64,162 | +€14,651 | +29.6% |
| Profit (loss) for the period | 9904 | €150,039 | €207,251 | +€57,212 | +38.1% |
| Transfer to tax-exempt reserves | 689 | €75,000 | - | -€75,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,039 | €207,251 | +€132,212 | +176% |
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 15 October 2026 via checked.be.