Plus Ortho: 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.
Plus Ortho
Largest movements
- Financial fixed assets +€1.8m
up €1.8m (+68.3%), from €2.6m to €4.3m
- Debts after one year +€1.8m
up €1.8m (+68.3%), from €2.6m to €4.3m
of which Financial debts: +€1.8m
- Profit (loss) carried forward -€663,715
down €663,715 (-1248.6%), from -€53,158 to -€716,872
- Accrued charges and deferred income +€329,903
up €329,903 (+1054.2%), from €31,294 to €361,197
- Trade debts +€244,828
up €244,828 (+1413.0%), from €17,326 to €262,155
- Other debts +€125,956
up €125,956 (+4936.4%), from €2,552 to €128,507
- Financial charges +€311,490
up €311,490 (+1521.5%), from €20,473 to €331,963
- Gross operating margin -€298,388
down €298,388 (-914.5%), from -€32,629 to -€331,017
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,581,515 | €4,384,720 | +€1.8m | +69.9% |
| Fixed assets | 21/28 | €2,578,500 | €4,340,500 | +€1.8m | +68.3% |
| Financial fixed assets | 28 | €2,578,500 | €4,340,500 | +€1.8m | +68.3% |
| Current assets | 29/58 | €3,015 | €44,220 | +€41,205 | +1366.8% |
| Amounts receivable within one year | 40/41 | €2,999 | €27,699 | +€24,700 | +823.8% |
| Trade receivables | 40 | €2,607 | €16,640 | +€14,033 | +538.3% |
| Other amounts receivable | 41 | €392 | €11,059 | +€10,668 | +2724.2% |
| Deferred charges and accrued income | 490/1 | €16 | €16,521 | +€16,504 | +102258.3% |
| Total equity and liabilities | 10/49 | €2,581,515 | €4,384,720 | +€1.8m | +69.9% |
| Equity | 10/15 | -€48,158 | -€711,872 | -€663,715 | -1378.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,158 | -€716,872 | -€663,715 | -1248.6% |
| Amounts payable | 17/49 | €2,629,672 | €5,096,592 | +€2.5m | +93.8% |
| Amounts payable after more than one year | 17 | €2,578,500 | €4,340,500 | +€1.8m | +68.3% |
| Financial debts | 170/4 | - | €1,759,000 | +€1.8m | |
| Other amounts payable | 178/9 | €2,578,500 | €2,581,500 | +€3,000 | +0.1% |
| Amounts payable within one year | 42/48 | €19,878 | €394,895 | +€375,017 | +1886.6% |
| Financial debts | 43 | - | €4,233 | +€4,233 | |
| Credit institutions | 430/8 | - | €4,233 | +€4,233 | |
| Trade debts | 44 | €17,326 | €262,155 | +€244,828 | +1413.0% |
| Suppliers | 440/4 | €17,326 | €262,155 | +€244,828 | +1413.0% |
| Other amounts payable | 47/48 | €2,552 | €128,507 | +€125,956 | +4936.4% |
| Accrued charges and deferred income | 492/3 | €31,294 | €361,197 | +€329,903 | +1054.2% |
| Other operating charges | 640/8 | €72 | €734 | +€662 | +916.8% |
| Gross operating margin | 9900 | -€32,629 | -€331,017 | -€298,388 | -914.5% |
| Operating profit (loss) | 9901 | -€32,701 | -€331,751 | -€299,051 | -914.5% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €20,473 | €331,963 | +€311,490 | +1521.5% |
| Recurring financial charges | 65 | €20,473 | €331,963 | +€311,490 | +1521.5% |
| Profit (loss) for the period before taxes | 9903 | -€53,158 | -€663,715 | -€610,557 | -1148.6% |
| Profit (loss) for the period | 9904 | -€53,158 | -€663,715 | -€610,557 | -1148.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,158 | -€663,715 | -€610,557 | -1148.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.