ORTHOSOURIRE: 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.
ORTHOSOURIRE
Largest movements
- Cash +€351,963
up €351,963 (+102.1%), from €344,789 to €696,753
mainly Net result for the year (+€368,627) and Tax, wage and social debts (+€37,375)
- Tangible fixed assets +€9,409
new in 2025: €9,409
- Reserves +€368,627
up €368,627 (+131.0%), from €281,490 to €650,117
- Other debts -€40,463
down €40,463 (-26.4%), from €153,041 to €112,578
- Tax, wage and social debts +€37,375
up €37,375 (+45.5%), from €82,164 to €119,539
of which Taxes: +€34,093
- Gross operating margin +€218,811
up €218,811 (+76.8%), from €284,815 to €503,626
- Taxes +€49,992
up €49,992 (+75.4%), from €66,265 to €116,257
- Staff costs +€16,917
new in 2025: €16,917
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 | €526,525 | €888,420 | +€361,895 | +68.7% |
| Fixed assets | 21/28 | €2,000 | €11,409 | +€9,409 | +470.5% |
| Tangible fixed assets | 22/27 | - | €9,409 | +€9,409 | |
| Furniture and vehicles | 24 | - | €9,409 | +€9,409 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €524,525 | €877,011 | +€352,486 | +67.2% |
| Amounts receivable within one year | 40/41 | €179,396 | €179,913 | +€518 | +0.3% |
| Other amounts receivable | 41 | €179,396 | €179,913 | +€518 | +0.3% |
| Cash at bank and in hand | 54/58 | €344,789 | €696,753 | +€351,963 | +102.1% |
| Deferred charges and accrued income | 490/1 | €340 | €345 | +€5 | +1.4% |
| Total equity and liabilities | 10/49 | €526,525 | €888,420 | +€361,895 | +68.7% |
| Equity | 10/15 | €282,490 | €651,117 | +€368,627 | +130.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €281,490 | €650,117 | +€368,627 | +131.0% |
| Distributable reserves | 133 | €281,490 | €650,117 | +€368,627 | +131.0% |
| Amounts payable | 17/49 | €244,036 | €237,304 | -€6,732 | -2.8% |
| Amounts payable within one year | 42/48 | €244,036 | €237,304 | -€6,732 | -2.8% |
| Trade debts | 44 | €8,830 | €5,187 | -€3,643 | -41.3% |
| Suppliers | 440/4 | €8,830 | €5,187 | -€3,643 | -41.3% |
| Taxes, remuneration and social security | 45 | €82,164 | €119,539 | +€37,375 | +45.5% |
| Taxes | 450/3 | €82,164 | €116,257 | +€34,093 | +41.5% |
| Remuneration and social security | 454/9 | - | €3,282 | +€3,282 | |
| Other amounts payable | 47/48 | €153,041 | €112,578 | -€40,463 | -26.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €16,917 | +€16,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,436 | +€1,436 | |
| Other operating charges | 640/8 | €294 | €262 | -€31 | -10.7% |
| Gross operating margin | 9900 | €284,815 | €503,626 | +€218,811 | +76.8% |
| Operating profit (loss) | 9901 | €284,521 | €485,010 | +€200,489 | +70.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €27 | €126 | +€99 | +368.4% |
| Recurring financial charges | 65 | €27 | €126 | +€99 | +368.4% |
| Profit (loss) for the period before taxes | 9903 | €284,494 | €484,884 | +€200,390 | +70.4% |
| Income taxes | 67/77 | €66,265 | €116,257 | +€49,992 | +75.4% |
| Profit (loss) for the period | 9904 | €218,229 | €368,627 | +€150,398 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €218,229 | €368,627 | +€150,398 | +68.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.