ORTIPRO: 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.
ORTIPRO
Largest movements
- Tangible fixed assets -€33,156
down €33,156 (-37.1%), from €89,400 to €56,244
of which Furniture and vehicles: -€27,268
- Cash +€13,495
up €13,495 (+80.8%), from €16,700 to €30,195
mainly Depreciation (+€33,156) and Net result for the year (+€11,166)
- Receivables within one year +€13,060
up €13,060 (+25.9%), from €50,391 to €63,451
- Debts after one year -€18,565
down €18,565 (-47.0%), from €39,531 to €20,966
- Profit (loss) carried forward +€11,166
up €11,166 (+15.5%), from -€72,071 to -€60,905
- Trade debts -€8,430
down €8,430 (-25.2%), from €33,448 to €25,018
- Tax, wage and social debts +€3,896
up €3,896 (+14.1%), from €27,668 to €31,564
of which Remuneration and social security: +€3,811
- Other debts +€3,881
up €3,881 (+4.1%), from €95,384 to €99,265
- Gross operating margin +€43,768
up €43,768 (+780.8%), from €5,605 to €49,373
- Staff costs -€12,874
down €12,874 (-89.4%), from €14,395 to €1,522
- Depreciation -€1,480
down €1,480 (-4.3%), from €34,636 to €33,156
- Financial charges -€933
down €933 (-28.1%), from €3,317 to €2,384
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 | €162,494 | €154,933 | -€7,561 | -4.7% |
| Fixed assets | 21/28 | €89,485 | €56,329 | -€33,156 | -37.1% |
| Tangible fixed assets | 22/27 | €89,400 | €56,244 | -€33,156 | -37.1% |
| Plant, machinery and equipment | 23 | €7,705 | €1,817 | -€5,888 | -76.4% |
| Furniture and vehicles | 24 | €81,695 | €54,427 | -€27,268 | -33.4% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €73,009 | €98,604 | +€25,595 | +35.1% |
| Amounts receivable within one year | 40/41 | €50,391 | €63,451 | +€13,060 | +25.9% |
| Trade receivables | 40 | €50,391 | €63,451 | +€13,060 | +25.9% |
| Cash at bank and in hand | 54/58 | €16,700 | €30,195 | +€13,495 | +80.8% |
| Deferred charges and accrued income | 490/1 | €5,918 | €4,958 | -€960 | -16.2% |
| Total equity and liabilities | 10/49 | €162,494 | €154,933 | -€7,561 | -4.7% |
| Equity | 10/15 | -€51,611 | -€40,445 | +€11,166 | +21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,071 | -€60,905 | +€11,166 | +15.5% |
| Amounts payable | 17/49 | €214,105 | €195,378 | -€18,727 | -8.7% |
| Amounts payable after more than one year | 17 | €39,531 | €20,966 | -€18,565 | -47.0% |
| Financial debts | 170/4 | €39,531 | €20,966 | -€18,565 | -47.0% |
| Amounts payable within one year | 42/48 | €174,575 | €174,412 | -€162 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €18,074 | €18,565 | +€491 | +2.7% |
| Trade debts | 44 | €33,448 | €25,018 | -€8,430 | -25.2% |
| Suppliers | 440/4 | €33,448 | €25,018 | -€8,430 | -25.2% |
| Taxes, remuneration and social security | 45 | €27,668 | €31,564 | +€3,896 | +14.1% |
| Taxes | 450/3 | €6,845 | €6,930 | +€85 | +1.2% |
| Remuneration and social security | 454/9 | €20,823 | €24,634 | +€3,811 | +18.3% |
| Other amounts payable | 47/48 | €95,384 | €99,265 | +€3,881 | +4.1% |
| Remuneration, social security and pensions | 62 | €14,395 | €1,522 | -€12,874 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,636 | €33,156 | -€1,480 | -4.3% |
| Other operating charges | 640/8 | €999 | €1,146 | +€147 | +14.7% |
| Gross operating margin | 9900 | €5,605 | €49,373 | +€43,768 | +780.8% |
| Operating profit (loss) | 9901 | -€44,425 | €13,550 | +€57,975 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €3,317 | €2,384 | -€933 | -28.1% |
| Recurring financial charges | 65 | €3,317 | €2,384 | -€933 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€47,732 | €11,166 | +€58,898 | |
| Profit (loss) for the period | 9904 | -€47,732 | €11,166 | +€58,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,732 | €11,166 | +€58,898 |
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 10 October 2026 via checked.be.