ORTHOPLUS: 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.
ORTHOPLUS
Largest movements
- Cash -€42,386
down €42,386 (-17.5%), from €242,296 to €199,910
mainly Trade debts (-€55,267) and Debts after one year (-€43,844)
- Tangible fixed assets -€40,054
down €40,054 (-10.1%), from €396,044 to €355,990
of which Plant, machinery and equipment: -€26,051
- Receivables within one year +€19,402
up €19,402 (+39,596%), from €49 to €19,451
of which Other amounts receivable: +€18,031
- Trade debts -€55,267
down €55,267 (-41.2%), from €134,011 to €78,744
- Debts after one year -€43,844
down €43,844 (-15.4%), from €285,338 to €241,494
of which Financial debts: -€43,844
- Reserves +€36,652
up €36,652 (+18.9%), from €193,717 to €230,369
of which Distributable reserves: +€36,652
- Gross operating margin -€57,131
down €57,131 (-13.5%), from €422,440 to €365,310
- Taxes -€18,208
down €18,208 (-45.2%), from €40,316 to €22,109
- Staff costs +€5,639
up €5,639 (+2.4%), from €235,284 to €240,923
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 | €711,219 | €648,804 | -€62,414 | -8.8% |
| Fixed assets | 21/28 | €397,408 | €357,354 | -€40,054 | -10.1% |
| Tangible fixed assets | 22/27 | €396,044 | €355,990 | -€40,054 | -10.1% |
| Land and buildings | 22 | €313,737 | €301,124 | -€12,612 | -4.0% |
| Plant, machinery and equipment | 23 | €71,461 | €45,410 | -€26,051 | -36.5% |
| Furniture and vehicles | 24 | €10,846 | €9,456 | -€1,391 | -12.8% |
| Financial fixed assets | 28 | €1,365 | €1,365 | = | 0.0% |
| Current assets | 29/58 | €313,811 | €291,450 | -€22,360 | -7.1% |
| Stocks and contracts in progress | 3 | €62,510 | €58,167 | -€4,343 | -6.9% |
| Stocks | 30/36 | €62,510 | €58,167 | -€4,343 | -6.9% |
| Amounts receivable within one year | 40/41 | €49 | €19,451 | +€19,402 | +39,596% |
| Trade receivables | 40 | €49 | €1,420 | +€1,371 | +2,798% |
| Other amounts receivable | 41 | - | €18,031 | +€18,031 | |
| Cash at bank and in hand | 54/58 | €242,296 | €199,910 | -€42,386 | -17.5% |
| Deferred charges and accrued income | 490/1 | €8,955 | €13,922 | +€4,967 | +55.5% |
| Total equity and liabilities | 10/49 | €711,219 | €648,804 | -€62,414 | -8.8% |
| Equity | 10/15 | €207,594 | €244,246 | +€36,652 | +17.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,717 | €230,369 | +€36,652 | +18.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €235 | €235 | = | 0.0% |
| Distributable reserves | 133 | €191,623 | €228,274 | +€36,652 | +19.1% |
| Profit (loss) carried forward | 14 | €7,677 | €7,677 | = | 0.0% |
| Amounts payable | 17/49 | €503,625 | €404,559 | -€99,066 | -19.7% |
| Amounts payable after more than one year | 17 | €285,338 | €241,494 | -€43,844 | -15.4% |
| Financial debts | 170/4 | €285,198 | €241,354 | -€43,844 | -15.4% |
| Other amounts payable | 178/9 | €140 | €140 | = | 0.0% |
| Amounts payable within one year | 42/48 | €217,243 | €162,130 | -€55,113 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €45,506 | €46,914 | +€1,409 | +3.1% |
| Trade debts | 44 | €134,011 | €78,744 | -€55,267 | -41.2% |
| Suppliers | 440/4 | €134,011 | €78,744 | -€55,267 | -41.2% |
| Taxes, remuneration and social security | 45 | €29,810 | €35,214 | +€5,404 | +18.1% |
| Taxes | 450/3 | €589 | €410 | -€179 | -30.4% |
| Remuneration and social security | 454/9 | €29,221 | €34,805 | +€5,584 | +19.1% |
| Other amounts payable | 47/48 | €7,916 | €1,258 | -€6,659 | -84.1% |
| Accrued charges and deferred income | 492/3 | €1,044 | €934 | -€110 | -10.5% |
| Remuneration, social security and pensions | 62 | €235,284 | €240,923 | +€5,639 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,006 | €45,870 | -€4,136 | -8.3% |
| Other operating charges | 640/8 | €4,315 | €4,490 | +€175 | +4.1% |
| Gross operating margin | 9900 | €422,440 | €365,310 | -€57,131 | -13.5% |
| Operating profit (loss) | 9901 | €132,835 | €74,027 | -€58,808 | -44.3% |
| Financial income | 75/76B | €330 | €471 | +€141 | +42.9% |
| Recurring financial income | 75 | €330 | €471 | +€141 | +42.9% |
| Financial charges | 65/66B | €10,897 | €9,288 | -€1,609 | -14.8% |
| Recurring financial charges | 65 | €10,897 | €9,288 | -€1,609 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €122,267 | €65,210 | -€57,058 | -46.7% |
| Income taxes | 67/77 | €40,316 | €22,109 | -€18,208 | -45.2% |
| Profit (loss) for the period | 9904 | €81,951 | €43,101 | -€38,850 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,951 | €43,101 | -€38,850 | -47.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.