ORTHOPLUM: 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.
ORTHOPLUM
Largest movements
- Receivables after one year -€82,852
no longer reported in 2025 (was €82,852)
- Receivables within one year +€71,255
up €71,255 (+49.7%), from €143,451 to €214,706
of which Trade receivables: +€51,297
- Tangible fixed assets -€59,411
down €59,411 (-5.0%), from €1.2m to €1.1m
of which Land and buildings: -€43,414
- Reserves -€258,430
down €258,430 (-20.9%), from €1.2m to €975,719
- Other debts +€258,214
up €258,214 (+267%), from €96,884 to €355,098
- Tax, wage and social debts -€49,723
no longer reported in 2025 (was €49,723)
of which Taxes: -€28,452
- Gross operating margin +€51,715
up €51,715 (+29.4%), from €176,139 to €227,855
- Taxes +€22,126
up €22,126 (+96.5%), from €22,918 to €45,044
- Depreciation -€15,085
down €15,085 (-16.9%), from €89,389 to €74,304
- Other operating charges -€3,474
down €3,474 (-25.0%), from €13,899 to €10,425
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 | €1,445,666 | €1,380,865 | -€64,800 | -4.5% |
| Fixed assets | 21/28 | €1,188,469 | €1,126,558 | -€61,911 | -5.2% |
| Tangible fixed assets | 22/27 | €1,185,599 | €1,126,188 | -€59,411 | -5.0% |
| Land and buildings | 22 | €817,705 | €774,290 | -€43,414 | -5.3% |
| Plant, machinery and equipment | 23 | €5,981 | €3,812 | -€2,169 | -36.3% |
| Furniture and vehicles | 24 | €28,841 | €15,014 | -€13,827 | -47.9% |
| Other tangible fixed assets | 26 | €333,073 | €333,073 | = | 0.0% |
| Financial fixed assets | 28 | €2,870 | €370 | -€2,500 | -87.1% |
| Current assets | 29/58 | €257,196 | €254,307 | -€2,890 | -1.1% |
| Amounts receivable after more than one year | 29 | €82,852 | - | -€82,852 | |
| Other amounts receivable | 291 | €82,852 | - | -€82,852 | |
| Amounts receivable within one year | 40/41 | €143,451 | €214,706 | +€71,255 | +49.7% |
| Trade receivables | 40 | €68,368 | €119,664 | +€51,297 | +75.0% |
| Other amounts receivable | 41 | €75,083 | €95,042 | +€19,958 | +26.6% |
| Cash at bank and in hand | 54/58 | €26,759 | €30,948 | +€4,189 | +15.7% |
| Deferred charges and accrued income | 490/1 | €4,135 | €8,653 | +€4,518 | +109% |
| Total equity and liabilities | 10/49 | €1,445,666 | €1,380,865 | -€64,800 | -4.5% |
| Equity | 10/15 | €1,246,898 | €988,468 | -€258,430 | -20.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,234,149 | €975,719 | -€258,430 | -20.9% |
| Distributable reserves | 133 | €1,234,149 | €975,719 | -€258,430 | -20.9% |
| Profit (loss) carried forward | 14 | €349 | €349 | = | 0.0% |
| Provisions and deferred taxes | 16 | €42,935 | €36,116 | -€6,819 | -15.9% |
| Provisions for liabilities and charges | 160/5 | €42,935 | €36,116 | -€6,819 | -15.9% |
| Environmental obligations | 163 | €42,935 | €36,116 | -€6,819 | -15.9% |
| Amounts payable | 17/49 | €155,832 | €356,281 | +€200,449 | +129% |
| Amounts payable within one year | 42/48 | €155,832 | €355,719 | +€199,887 | +128% |
| Current portion of amounts payable after more than one year | 42 | €6,560 | - | -€6,560 | |
| Trade debts | 44 | €2,666 | €621 | -€2,044 | -76.7% |
| Suppliers | 440/4 | €2,666 | €621 | -€2,044 | -76.7% |
| Taxes, remuneration and social security | 45 | €49,723 | - | -€49,723 | |
| Taxes | 450/3 | €28,452 | - | -€28,452 | |
| Remuneration and social security | 454/9 | €21,271 | - | -€21,271 | |
| Other amounts payable | 47/48 | €96,884 | €355,098 | +€258,214 | +267% |
| Accrued charges and deferred income | 492/3 | - | €562 | +€562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,389 | €74,304 | -€15,085 | -16.9% |
| Other operating charges | 640/8 | €13,899 | €10,425 | -€3,474 | -25.0% |
| Gross operating margin | 9900 | €176,139 | €227,855 | +€51,715 | +29.4% |
| Operating profit (loss) | 9901 | €72,851 | €143,125 | +€70,274 | +96.5% |
| Financial income | 75/76B | €8 | €6 | -€1 | -17.7% |
| Recurring financial income | 75 | €8 | €6 | -€1 | -17.7% |
| Financial charges | 65/66B | €2,288 | €1,936 | -€352 | -15.4% |
| Recurring financial charges | 65 | €2,288 | €1,936 | -€352 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €70,571 | €141,196 | +€70,624 | +100% |
| Income taxes | 67/77 | €22,918 | €45,044 | +€22,126 | +96.5% |
| Profit (loss) for the period | 9904 | €47,653 | €96,152 | +€48,499 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €47,653 | €96,152 | +€48,499 | +102% |
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 23 October 2026 via checked.be.