Orthosim: 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.
Orthosim
Largest movements
- Deferred charges and accrued income -€4,762
down €4,762 (-19.9%), from €23,904 to €19,141
- Receivables within one year +€3,964
up €3,964 (+37.7%), from €10,503 to €14,467
of which Trade receivables: +€3,985
- Tangible fixed assets -€2,957
down €2,957 (-8.0%), from €36,795 to €33,838
of which Plant, machinery and equipment: -€1,555
- Cash -€1,046
down €1,046 (-97.3%), from €1,076 to €30
mainly Contributions, distributions and other (-€27,800) and Other debts (-€10,227)
- Other debts -€10,227
down €10,227 (-34.0%), from €30,110 to €19,883
- Reserves +€4,290
up €4,290 (+15.4%), from €27,895 to €32,185
- Tax, wage and social debts +€3,583
up €3,583 (+66.9%), from €5,358 to €8,941
- Debts after one year -€1,134
no longer reported in 2025 (was €1,134)
- Current portion of long-term debt -€1,111
down €1,111 (-49.5%), from €2,245 to €1,134
- Gross operating margin +€8,062
up €8,062 (+16.7%), from €48,243 to €56,305
- Taxes +€2,446
up €2,446 (+18.6%), from €13,178 to €15,624
- Depreciation +€1,395
up €1,395 (+26.8%), from €5,203 to €6,598
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 | €72,278 | €67,477 | -€4,801 | -6.6% |
| Fixed assets | 21/28 | €36,795 | €33,838 | -€2,957 | -8.0% |
| Tangible fixed assets | 22/27 | €36,795 | €33,838 | -€2,957 | -8.0% |
| Land and buildings | 22 | €8,642 | €8,117 | -€525 | -6.1% |
| Plant, machinery and equipment | 23 | €7,504 | €5,949 | -€1,555 | -20.7% |
| Other tangible fixed assets | 26 | €20,650 | €19,773 | -€877 | -4.2% |
| Current assets | 29/58 | €35,483 | €33,638 | -€1,844 | -5.2% |
| Amounts receivable within one year | 40/41 | €10,503 | €14,467 | +€3,964 | +37.7% |
| Trade receivables | 40 | €10,483 | €14,467 | +€3,985 | +38.0% |
| Other amounts receivable | 41 | €20 | - | -€20 | |
| Cash at bank and in hand | 54/58 | €1,076 | €30 | -€1,046 | -97.3% |
| Deferred charges and accrued income | 490/1 | €23,904 | €19,141 | -€4,762 | -19.9% |
| Total equity and liabilities | 10/49 | €72,278 | €67,477 | -€4,801 | -6.6% |
| Equity | 10/15 | €28,895 | €33,185 | +€4,290 | +14.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,895 | €32,185 | +€4,290 | +15.4% |
| Distributable reserves | 133 | €27,895 | €32,185 | +€4,290 | +15.4% |
| Amounts payable | 17/49 | €43,383 | €34,292 | -€9,091 | -21.0% |
| Amounts payable after more than one year | 17 | €1,134 | - | -€1,134 | |
| Financial debts | 170/4 | €1,134 | - | -€1,134 | |
| Amounts payable within one year | 42/48 | €39,562 | €30,918 | -€8,644 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €2,245 | €1,134 | -€1,111 | -49.5% |
| Trade debts | 44 | €1,849 | €960 | -€889 | -48.1% |
| Suppliers | 440/4 | €1,849 | €960 | -€889 | -48.1% |
| Taxes, remuneration and social security | 45 | €5,358 | €8,941 | +€3,583 | +66.9% |
| Taxes | 450/3 | €5,358 | €8,941 | +€3,583 | +66.9% |
| Other amounts payable | 47/48 | €30,110 | €19,883 | -€10,227 | -34.0% |
| Accrued charges and deferred income | 492/3 | €2,688 | €3,374 | +€686 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,203 | €6,598 | +€1,395 | +26.8% |
| Other operating charges | 640/8 | €194 | €208 | +€13 | +6.7% |
| Gross operating margin | 9900 | €48,243 | €56,305 | +€8,062 | +16.7% |
| Operating profit (loss) | 9901 | €42,845 | €49,500 | +€6,655 | +15.5% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €1,835 | €1,786 | -€49 | -2.7% |
| Recurring financial charges | 65 | €1,835 | €1,786 | -€49 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €41,049 | €47,714 | +€6,664 | +16.2% |
| Income taxes | 67/77 | €13,178 | €15,624 | +€2,446 | +18.6% |
| Profit (loss) for the period | 9904 | €27,871 | €32,090 | +€4,219 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,871 | €32,090 | +€4,219 | +15.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.