SUPP-ORTHO: 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.
SUPP-ORTHO
Largest movements
- Cash +€7,868
up €7,868 (+221.0%), from €3,561 to €11,429
mainly Net result for the year (+€16,976) and Tax, wage and social debts (+€9,514)
- Tangible fixed assets -€5,688
down €5,688 (-27.0%), from €21,086 to €15,398
- Receivables within one year -€1,384
down €1,384 (-7.0%), from €19,884 to €18,500
of which Other amounts receivable: -€2,435
- Contributions -€18,600
down €18,600 (-100.0%), from €18,600 to €0
- Tax, wage and social debts +€9,514
up €9,514 (+147.7%), from €6,440 to €15,954
- Reserves +€7,063
up €7,063 (+32.3%), from €21,851 to €28,914
- Other debts +€1,635
up €1,635 (+102.3%), from €1,597 to €3,232
- Trade debts +€1,282
up €1,282 (+655.3%), from €196 to €1,478
- Gross operating margin +€9,743
up €9,743 (+47.4%), from €20,537 to €30,279
- Depreciation +€3,851
up €3,851 (+209.6%), from €1,837 to €5,688
- Taxes +€1,238
up €1,238 (+22.2%), from €5,564 to €6,801
- Other operating charges -€328
down €328 (-28.9%), from €1,137 to €809
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 | €48,684 | €49,578 | +€894 | +1.8% |
| Fixed assets | 21/28 | €24,186 | €18,498 | -€5,688 | -23.5% |
| Tangible fixed assets | 22/27 | €21,086 | €15,398 | -€5,688 | -27.0% |
| Furniture and vehicles | 24 | €21,086 | €15,398 | -€5,688 | -27.0% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €24,497 | €31,080 | +€6,582 | +26.9% |
| Amounts receivable within one year | 40/41 | €19,884 | €18,500 | -€1,384 | -7.0% |
| Trade receivables | 40 | €17,449 | €18,500 | +€1,051 | +6.0% |
| Other amounts receivable | 41 | €2,435 | €0 | -€2,435 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,561 | €11,429 | +€7,868 | +221.0% |
| Deferred charges and accrued income | 490/1 | €1,053 | €1,151 | +€98 | +9.3% |
| Total equity and liabilities | 10/49 | €48,684 | €49,578 | +€894 | +1.8% |
| Equity | 10/15 | €40,451 | €28,914 | -€11,537 | -28.5% |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100.0% |
| Reserves | 13 | €21,851 | €28,914 | +€7,063 | +32.3% |
| Distributable reserves | 133 | €21,851 | €28,914 | +€7,063 | +32.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,233 | €20,664 | +€12,431 | +151.0% |
| Amounts payable within one year | 42/48 | €8,233 | €20,664 | +€12,431 | +151.0% |
| Trade debts | 44 | €196 | €1,478 | +€1,282 | +655.3% |
| Suppliers | 440/4 | €196 | €1,478 | +€1,282 | +655.3% |
| Taxes, remuneration and social security | 45 | €6,440 | €15,954 | +€9,514 | +147.7% |
| Taxes | 450/3 | €6,440 | €15,954 | +€9,514 | +147.7% |
| Other amounts payable | 47/48 | €1,597 | €3,232 | +€1,635 | +102.3% |
| Non-recurring operating income | 76A | €1,584 | €0 | -€1,584 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,837 | €5,688 | +€3,851 | +209.6% |
| Other operating charges | 640/8 | €1,137 | €809 | -€328 | -28.9% |
| Gross operating margin | 9900 | €20,537 | €30,279 | +€9,743 | +47.4% |
| Operating profit (loss) | 9901 | €17,562 | €23,782 | +€6,220 | +35.4% |
| Financial income | 75/76B | €0 | €90 | +€90 | +904500.0% |
| Recurring financial income | 75 | €0 | €90 | +€90 | +904500.0% |
| Financial charges | 65/66B | €61 | €96 | +€35 | +57.0% |
| Recurring financial charges | 65 | €61 | €96 | +€35 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €17,501 | €23,777 | +€6,276 | +35.9% |
| Income taxes | 67/77 | €5,564 | €6,801 | +€1,238 | +22.2% |
| Profit (loss) for the period | 9904 | €11,938 | €16,976 | +€5,038 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,938 | €16,976 | +€5,038 | +42.2% |
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 12 October 2026 via checked.be.