Orthovision: 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.
Orthovision
Largest movements
- Current investments +€63,332
up €63,332 (+63.2%), from €100,215 to €163,548
- Cash -€26,373
down €26,373 (-30.6%), from €86,108 to €59,735
mainly Current investments (-€63,332) and Contributions, distributions and other (-€18,859)
- Reserves +€22,121
up €22,121 (+15.7%), from €141,000 to €163,121
of which Distributable reserves: +€22,121
- Other debts +€17,846
up €17,846 (+71.5%), from €24,956 to €42,802
- Tax, wage and social debts -€3,750
down €3,750 (-34.0%), from €11,035 to €7,285
- Gross operating margin +€9,537
up €9,537 (+20.2%), from €47,150 to €56,686
- Financial income +€3,251
up €3,251 (+3,848%), from €85 to €3,336
- Taxes +€1,274
up €1,274 (+8.7%), from €14,580 to €15,854
- Financial charges +€1,266
up €1,266 (+93.9%), from €1,348 to €2,614
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 | €196,923 | €232,516 | +€35,593 | +18.1% |
| Current assets | 29/58 | €196,923 | €232,516 | +€35,593 | +18.1% |
| Amounts receivable within one year | 40/41 | - | €155 | +€155 | |
| Other amounts receivable | 41 | - | €155 | +€155 | |
| Current investments | 50/53 | €100,215 | €163,548 | +€63,332 | +63.2% |
| Cash at bank and in hand | 54/58 | €86,108 | €59,735 | -€26,373 | -30.6% |
| Deferred charges and accrued income | 490/1 | €10,600 | €9,079 | -€1,522 | -14.4% |
| Total equity and liabilities | 10/49 | €196,923 | €232,516 | +€35,593 | +18.1% |
| Equity | 10/15 | €160,138 | €181,721 | +€21,583 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,000 | €163,121 | +€22,121 | +15.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €141,000 | €163,121 | +€22,121 | +15.7% |
| Profit (loss) carried forward | 14 | €538 | €0 | -€538 | -100% |
| Amounts payable | 17/49 | €36,786 | €50,795 | +€14,010 | +38.1% |
| Amounts payable within one year | 42/48 | €36,786 | €50,795 | +€14,010 | +38.1% |
| Trade debts | 44 | €796 | €709 | -€87 | -11.0% |
| Suppliers | 440/4 | €796 | €709 | -€87 | -11.0% |
| Taxes, remuneration and social security | 45 | €11,035 | €7,285 | -€3,750 | -34.0% |
| Taxes | 450/3 | €11,035 | €7,285 | -€3,750 | -34.0% |
| Other amounts payable | 47/48 | €24,956 | €42,802 | +€17,846 | +71.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,340 | €1,111 | -€229 | -17.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,150 | €56,686 | +€9,537 | +20.2% |
| Operating profit (loss) | 9901 | €45,810 | €55,575 | +€9,765 | +21.3% |
| Financial income | 75/76B | €85 | €3,336 | +€3,251 | +3,848% |
| Recurring financial income | 75 | €85 | €3,336 | +€3,251 | +3,848% |
| Financial charges | 65/66B | €1,348 | €2,614 | +€1,266 | +93.9% |
| Recurring financial charges | 65 | €1,348 | €2,614 | +€1,266 | +93.9% |
| Profit (loss) for the period before taxes | 9903 | €44,546 | €56,297 | +€11,751 | +26.4% |
| Income taxes | 67/77 | €14,580 | €15,854 | +€1,274 | +8.7% |
| Profit (loss) for the period | 9904 | €29,965 | €40,442 | +€10,477 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,965 | €40,442 | +€10,477 | +35.0% |
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 20 October 2026 via checked.be.