WBOrthodontics@be: 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.
WBOrthodontics@be
Largest movements
- Cash +€92,054
up €92,054 (+134%), from €68,467 to €160,521
mainly Net result for the year (+€136,982) and Depreciation (+€35,017)
- Current investments +€61,621
up €61,621 (+11.8%), from €520,556 to €582,177
- Tangible fixed assets -€27,886
down €27,886 (-35.0%), from €79,740 to €51,854
of which Furniture and vehicles: -€18,013
- Reserves +€136,982
up €136,982 (+23.1%), from €593,420 to €730,402
- Tax, wage and social debts -€20,999
down €20,999 (-97.8%), from €21,480 to €481
- Other debts +€8,670
up €8,670 (+25.8%), from €33,646 to €42,316
- Gross operating margin -€15,214
down €15,214 (-5.1%), from €299,057 to €283,843
- Depreciation -€12,167
down €12,167 (-25.8%), from €47,184 to €35,017
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.
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 | €673,230 | €798,152 | +€124,922 | +18.6% |
| Fixed assets | 21/28 | €79,740 | €51,854 | -€27,886 | -35.0% |
| Tangible fixed assets | 22/27 | €79,740 | €51,854 | -€27,886 | -35.0% |
| Plant, machinery and equipment | 23 | €38,943 | €30,470 | -€8,473 | -21.8% |
| Furniture and vehicles | 24 | €38,139 | €20,126 | -€18,013 | -47.2% |
| Other tangible fixed assets | 26 | €2,658 | €1,258 | -€1,400 | -52.7% |
| Current assets | 29/58 | €593,490 | €746,298 | +€152,808 | +25.7% |
| Amounts receivable within one year | 40/41 | €2,289 | €1,977 | -€312 | -13.6% |
| Other amounts receivable | 41 | €2,289 | €1,977 | -€312 | -13.6% |
| Current investments | 50/53 | €520,556 | €582,177 | +€61,621 | +11.8% |
| Cash at bank and in hand | 54/58 | €68,467 | €160,521 | +€92,054 | +134% |
| Deferred charges and accrued income | 490/1 | €2,178 | €1,623 | -€555 | -25.5% |
| Total equity and liabilities | 10/49 | €673,230 | €798,152 | +€124,922 | +18.6% |
| Equity | 10/15 | €612,020 | €749,002 | +€136,982 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €593,420 | €730,402 | +€136,982 | +23.1% |
| Distributable reserves | 133 | €593,420 | €730,402 | +€136,982 | +23.1% |
| Amounts payable | 17/49 | €61,210 | €49,150 | -€12,060 | -19.7% |
| Amounts payable within one year | 42/48 | €61,210 | €49,150 | -€12,060 | -19.7% |
| Trade debts | 44 | €6,084 | €6,353 | +€269 | +4.4% |
| Suppliers | 440/4 | €6,084 | €6,353 | +€269 | +4.4% |
| Taxes, remuneration and social security | 45 | €21,480 | €481 | -€20,999 | -97.8% |
| Taxes | 450/3 | €21,480 | €481 | -€20,999 | -97.8% |
| Other amounts payable | 47/48 | €33,646 | €42,316 | +€8,670 | +25.8% |
| Remuneration, social security and pensions | 62 | €48,519 | €47,513 | -€1,006 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,184 | €35,017 | -€12,167 | -25.8% |
| Other operating charges | 640/8 | €3,321 | €1,659 | -€1,662 | -50.0% |
| Gross operating margin | 9900 | €299,057 | €283,843 | -€15,214 | -5.1% |
| Operating profit (loss) | 9901 | €200,033 | €199,654 | -€379 | -0.2% |
| Financial income | 75/76B | €556 | €2,343 | +€1,787 | +321% |
| Recurring financial income | 75 | €556 | €2,343 | +€1,787 | +321% |
| Financial charges | 65/66B | €323 | €2,077 | +€1,754 | +543% |
| Recurring financial charges | 65 | €323 | €2,077 | +€1,754 | +543% |
| Profit (loss) for the period before taxes | 9903 | €200,266 | €199,920 | -€346 | -0.2% |
| Income taxes | 67/77 | €61,368 | €62,938 | +€1,570 | +2.6% |
| Profit (loss) for the period | 9904 | €138,898 | €136,982 | -€1,916 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €138,898 | €136,982 | -€1,916 | -1.4% |
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 21 October 2026 via checked.be.