ORTHOTUCO: 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.
ORTHOTUCO
Largest movements
- Current investments +€300,000
up €300,000 (+185%), from €162,023 to €462,023
- Cash -€213,110
down €213,110 (-38.3%), from €556,612 to €343,502
mainly Current investments (-€300,000) and Tax, wage and social debts (-€8,833)
- Reserves +€92,000
up €92,000 (+12.6%), from €728,557 to €820,557
of which Distributable reserves: +€92,000
- Tax, wage and social debts -€8,833
down €8,833 (-53.5%), from €16,499 to €7,666
- Financial income +€4,747
up €4,747 (+220%), from €2,154 to €6,901
- Taxes +€2,519
up €2,519 (+6.9%), from €36,366 to €38,885
- Gross operating margin -€2,172
down €2,172 (-1.6%), from €139,755 to €137,583
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 | €790,618 | €874,576 | +€83,958 | +10.6% |
| Fixed assets | 21/28 | €53,284 | €45,357 | -€7,926 | -14.9% |
| Tangible fixed assets | 22/27 | €53,234 | €45,308 | -€7,926 | -14.9% |
| Land and buildings | 22 | €35,807 | €32,802 | -€3,005 | -8.4% |
| Plant, machinery and equipment | 23 | €10,131 | €6,754 | -€3,377 | -33.3% |
| Furniture and vehicles | 24 | €7,296 | €5,751 | -€1,544 | -21.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €737,335 | €829,219 | +€91,884 | +12.5% |
| Amounts receivable within one year | 40/41 | €12,941 | €16,685 | +€3,744 | +28.9% |
| Trade receivables | 40 | €12,582 | €16,685 | +€4,103 | +32.6% |
| Other amounts receivable | 41 | €359 | - | -€359 | |
| Current investments | 50/53 | €162,023 | €462,023 | +€300,000 | +185% |
| Cash at bank and in hand | 54/58 | €556,612 | €343,502 | -€213,110 | -38.3% |
| Deferred charges and accrued income | 490/1 | €5,759 | €7,009 | +€1,250 | +21.7% |
| Total equity and liabilities | 10/49 | €790,618 | €874,576 | +€83,958 | +10.6% |
| Equity | 10/15 | €749,620 | €842,589 | +€92,969 | +12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €728,557 | €820,557 | +€92,000 | +12.6% |
| Non-distributable reserves | 130/1 | €9,939 | €9,939 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,939 | €9,939 | = | 0.0% |
| Distributable reserves | 133 | €718,618 | €810,618 | +€92,000 | +12.8% |
| Profit (loss) carried forward | 14 | €2,471 | €3,440 | +€969 | +39.2% |
| Amounts payable | 17/49 | €40,998 | €31,987 | -€9,011 | -22.0% |
| Amounts payable within one year | 42/48 | €34,984 | €25,972 | -€9,011 | -25.8% |
| Trade debts | 44 | €479 | - | -€479 | |
| Suppliers | 440/4 | €479 | - | -€479 | |
| Taxes, remuneration and social security | 45 | €16,499 | €7,666 | -€8,833 | -53.5% |
| Taxes | 450/3 | €16,499 | €7,666 | -€8,833 | -53.5% |
| Other amounts payable | 47/48 | €18,007 | €18,307 | +€300 | +1.7% |
| Accrued charges and deferred income | 492/3 | €6,015 | €6,015 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,926 | €7,926 | = | 0.0% |
| Other operating charges | 640/8 | €3,529 | €3,508 | -€21 | -0.6% |
| Non-recurring operating charges | 66A | - | €93 | +€93 | |
| Gross operating margin | 9900 | €139,755 | €137,583 | -€2,172 | -1.6% |
| Operating profit (loss) | 9901 | €128,299 | €126,055 | -€2,244 | -1.7% |
| Financial income | 75/76B | €2,154 | €6,901 | +€4,747 | +220% |
| Recurring financial income | 75 | €2,154 | €6,901 | +€4,747 | +220% |
| Financial charges | 65/66B | €741 | €1,102 | +€361 | +48.6% |
| Recurring financial charges | 65 | €741 | €1,102 | +€361 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €129,712 | €131,854 | +€2,142 | +1.7% |
| Income taxes | 67/77 | €36,366 | €38,885 | +€2,519 | +6.9% |
| Profit (loss) for the period | 9904 | €93,346 | €92,969 | -€377 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,346 | €92,969 | -€377 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.