ORTHOPOINT: what changed
Two fiscal 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.
ORTHOPOINT
Largest movements
- Receivables within one year +€397,225
up €397,225 (+85.0%), from €467,215 to €864,440
- Current investments -€264,449
down €264,449 (-23.8%), from €1.1m to €844,441
- Deferred charges and accrued income +€259,827
up €259,827 (+417.3%), from €62,262 to €322,089
- Tangible fixed assets +€125,530
up €125,530 (+26.2%), from €479,421 to €604,951
of which Other tangible fixed assets: +€119,245
- Cash +€115,797
up €115,797 (+5.7%), from €2.0m to €2.1m
mainly Net result for the year (+€705,679) and Current investments (+€264,449)
- Reserves +€678,223
up €678,223 (+21.9%), from €3.1m to €3.8m
- Debts after one year -€101,233
down €101,233 (-25.3%), from €400,051 to €298,817
- Financial income +€53,338
up €53,338 (+156.0%), from €34,198 to €87,536
- Gross operating margin +€47,509
up €47,509 (+3.6%), from €1.3m to €1.4m
- Depreciation +€40,007
up €40,007 (+61.9%), from €64,666 to €104,674
- Staff costs +€14,627
up €14,627 (+4.7%), from €313,525 to €328,152
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.
Cash bridge derived
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 | €4,143,843 | €4,777,773 | +€633,930 | +15.3% |
| Fixed assets | 21/28 | €487,421 | €612,951 | +€125,530 | +25.8% |
| Tangible fixed assets | 22/27 | €479,421 | €604,951 | +€125,530 | +26.2% |
| Plant, machinery and equipment | 23 | €250,068 | €237,032 | -€13,036 | -5.2% |
| Furniture and vehicles | 24 | €93,458 | €112,779 | +€19,321 | +20.7% |
| Other tangible fixed assets | 26 | €135,895 | €255,140 | +€119,245 | +87.7% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €3,656,422 | €4,164,822 | +€508,400 | +13.9% |
| Amounts receivable within one year | 40/41 | €467,215 | €864,440 | +€397,225 | +85.0% |
| Other amounts receivable | 41 | €467,215 | €864,440 | +€397,225 | +85.0% |
| Current investments | 50/53 | €1,108,890 | €844,441 | -€264,449 | -23.8% |
| Cash at bank and in hand | 54/58 | €2,018,055 | €2,133,852 | +€115,797 | +5.7% |
| Deferred charges and accrued income | 490/1 | €62,262 | €322,089 | +€259,827 | +417.3% |
| Total equity and liabilities | 10/49 | €4,143,843 | €4,777,773 | +€633,930 | +15.3% |
| Equity | 10/15 | €3,096,520 | €3,774,743 | +€678,223 | +21.9% |
| Contributions | 10/11 | €329 | €329 | = | 0.0% |
| Reserves | 13 | €3,096,192 | €3,774,415 | +€678,223 | +21.9% |
| Distributable reserves | 133 | €3,096,192 | €3,774,415 | +€678,223 | +21.9% |
| Amounts payable | 17/49 | €1,047,323 | €1,003,030 | -€44,293 | -4.2% |
| Amounts payable after more than one year | 17 | €400,051 | €298,817 | -€101,233 | -25.3% |
| Financial debts | 170/4 | €400,051 | €298,817 | -€101,233 | -25.3% |
| Amounts payable within one year | 42/48 | €189,261 | €215,822 | +€26,561 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €99,837 | €101,233 | +€1,396 | +1.4% |
| Trade debts | 44 | €7,400 | €50,326 | +€42,925 | +580.0% |
| Suppliers | 440/4 | €7,400 | €50,326 | +€42,925 | +580.0% |
| Taxes, remuneration and social security | 45 | €79,073 | €59,713 | -€19,360 | -24.5% |
| Taxes | 450/3 | €7,767 | - | -€7,767 | |
| Remuneration and social security | 454/9 | €71,307 | €59,713 | -€11,594 | -16.3% |
| Other amounts payable | 47/48 | €2,950 | €4,550 | +€1,600 | +54.2% |
| Accrued charges and deferred income | 492/3 | €458,011 | €488,391 | +€30,379 | +6.6% |
| Non-recurring operating income | 76A | €7,493 | - | -€7,493 | |
| Remuneration, social security and pensions | 62 | €313,525 | €328,152 | +€14,627 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,666 | €104,674 | +€40,007 | +61.9% |
| Other operating charges | 640/8 | €3,291 | €8,209 | +€4,918 | +149.4% |
| Non-recurring operating charges | 66A | €2,751 | - | -€2,751 | |
| Gross operating margin | 9900 | €1,325,232 | €1,372,741 | +€47,509 | +3.6% |
| Operating profit (loss) | 9901 | €940,999 | €931,707 | -€9,292 | -1.0% |
| Financial income | 75/76B | €34,198 | €87,536 | +€53,338 | +156.0% |
| Recurring financial income | 75 | €34,198 | €87,536 | +€53,338 | +156.0% |
| Financial charges | 65/66B | €130 | €11,495 | +€11,365 | +8739.1% |
| Recurring financial charges | 65 | €130 | €11,495 | +€11,365 | +8739.1% |
| Profit (loss) for the period before taxes | 9903 | €975,067 | €1,007,748 | +€32,681 | +3.4% |
| Income taxes | 67/77 | €302,010 | €302,069 | +€59 | 0.0% |
| Profit (loss) for the period | 9904 | €673,057 | €705,679 | +€32,622 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €673,057 | €705,679 | +€32,622 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.