ORTHOPRIS: 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.
ORTHOPRIS
Largest movements
- Cash +€12,885
up €12,885 (+86.9%), from €14,827 to €27,712
mainly Net result for the year (+€10,500) and Other debts (+€7,609)
- Receivables within one year +€3,892
new in 2025: €3,892
of which Trade receivables: +€3,709
- Tangible fixed assets +€1,410
new in 2025: €1,410
- Profit (loss) carried forward +€9,700
up €9,700 (+87.9%), from €11,031 to €20,731
- Other debts +€7,609
up €7,609 (+1,617%), from €470 to €8,079
- Tax, wage and social debts +€877
up €877 (+27.4%), from €3,198 to €4,074
- Taxes +€877
up €877 (+29.6%), from €2,958 to €3,834
- Depreciation +€705
new in 2025: €705
- Gross operating margin +€295
up €295 (+2.0%), from €14,789 to €15,084
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 | €14,827 | €33,014 | +€18,186 | +123% |
| Fixed assets | 21/28 | - | €1,410 | +€1,410 | |
| Tangible fixed assets | 22/27 | - | €1,410 | +€1,410 | |
| Plant, machinery and equipment | 23 | - | €1,410 | +€1,410 | |
| Current assets | 29/58 | €14,827 | €31,604 | +€16,777 | +113% |
| Amounts receivable within one year | 40/41 | - | €3,892 | +€3,892 | |
| Trade receivables | 40 | - | €3,709 | +€3,709 | |
| Other amounts receivable | 41 | - | €183 | +€183 | |
| Cash at bank and in hand | 54/58 | €14,827 | €27,712 | +€12,885 | +86.9% |
| Total equity and liabilities | 10/49 | €14,827 | €33,014 | +€18,186 | +123% |
| Equity | 10/15 | €11,031 | €20,831 | +€9,800 | +88.8% |
| Contributions | 10/11 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €11,031 | €20,731 | +€9,700 | +87.9% |
| Amounts payable | 17/49 | €3,796 | €12,183 | +€8,387 | +221% |
| Amounts payable within one year | 42/48 | €3,796 | €12,183 | +€8,387 | +221% |
| Trade debts | 44 | €128 | €29 | -€99 | -77.1% |
| Suppliers | 440/4 | €128 | €29 | -€99 | -77.1% |
| Taxes, remuneration and social security | 45 | €3,198 | €4,074 | +€877 | +27.4% |
| Taxes | 450/3 | €3,198 | €4,074 | +€877 | +27.4% |
| Other amounts payable | 47/48 | €470 | €8,079 | +€7,609 | +1,617% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €705 | +€705 | |
| Gross operating margin | 9900 | €14,789 | €15,084 | +€295 | +2.0% |
| Operating profit (loss) | 9901 | €14,789 | €14,379 | -€410 | -2.8% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €14,789 | €14,334 | -€455 | -3.1% |
| Income taxes | 67/77 | €2,958 | €3,834 | +€877 | +29.6% |
| Profit (loss) for the period | 9904 | €11,831 | €10,500 | -€1,331 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,831 | €10,500 | -€1,331 | -11.3% |
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 24 October 2026 via checked.be.