ORTHOPHAR: 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.
ORTHOPHAR
Largest movements
- Cash -€32,331
down €32,331 (-13.9%), from €232,060 to €199,728
mainly Stocks and contracts (-€20,000) and Other debts (-€15,200)
- Stocks and contracts +€20,000
up €20,000 (+62.1%), from €32,193 to €52,193
- Other debts -€15,200
down €15,200 (-100%), from €15,200 to €0
- Gross operating margin -€12,574
down €12,574 (-76.8%), from €16,380 to €3,807
- Financial income -€2,938
down €2,938 (-99.0%), from €2,969 to €31
- Other operating charges +€558
up €558 (+330%), from €169 to €727
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 | €271,847 | €258,756 | -€13,090 | -4.8% |
| Current assets | 29/58 | €271,847 | €258,756 | -€13,090 | -4.8% |
| Stocks and contracts in progress | 3 | €32,193 | €52,193 | +€20,000 | +62.1% |
| Stocks | 30/36 | €32,193 | €52,193 | +€20,000 | +62.1% |
| Amounts receivable within one year | 40/41 | €7,474 | €6,714 | -€759 | -10.2% |
| Trade receivables | 40 | €7,474 | €145 | -€7,328 | -98.1% |
| Other amounts receivable | 41 | €0 | €6,569 | +€6,569 | |
| Cash at bank and in hand | 54/58 | €232,060 | €199,728 | -€32,331 | -13.9% |
| Deferred charges and accrued income | 490/1 | €120 | €120 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €271,847 | €258,756 | -€13,090 | -4.8% |
| Equity | 10/15 | €255,150 | €257,259 | +€2,109 | +0.8% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €242,950 | €245,059 | +€2,109 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €241,090 | €243,199 | +€2,109 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,696 | €1,497 | -€15,199 | -91.0% |
| Amounts payable within one year | 42/48 | €16,647 | €1,439 | -€15,207 | -91.4% |
| Trade debts | 44 | €1,323 | €623 | -€700 | -52.9% |
| Suppliers | 440/4 | €1,323 | €623 | -€700 | -52.9% |
| Taxes, remuneration and social security | 45 | €123 | €816 | +€693 | +562% |
| Taxes | 450/3 | €123 | €816 | +€693 | +562% |
| Other amounts payable | 47/48 | €15,200 | €0 | -€15,200 | -100% |
| Accrued charges and deferred income | 492/3 | €50 | €58 | +€8 | +16.7% |
| Other operating charges | 640/8 | €169 | €727 | +€558 | +330% |
| Gross operating margin | 9900 | €16,380 | €3,807 | -€12,574 | -76.8% |
| Operating profit (loss) | 9901 | €16,211 | €3,080 | -€13,132 | -81.0% |
| Financial income | 75/76B | €2,969 | €31 | -€2,938 | -99.0% |
| Recurring financial income | 75 | €2,969 | €31 | -€2,938 | -99.0% |
| Financial charges | 65/66B | €186 | €186 | = | 0.0% |
| Recurring financial charges | 65 | €186 | €186 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €18,994 | €2,925 | -€16,070 | -84.6% |
| Income taxes | 67/77 | €913 | €816 | -€96 | -10.5% |
| Profit (loss) for the period | 9904 | €18,082 | €2,109 | -€15,973 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,082 | €2,109 | -€15,973 | -88.3% |
Source: filed annual accounts (NBB), financial years ended 29 June 2024 and 29 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.