WS ORTHOCONSULT: 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.
WS ORTHOCONSULT
Largest movements
- Receivables within one year -€4,224
down €4,224 (-12.5%), from €33,918 to €29,694
of which Other amounts receivable: -€5,240
- Short-term financial debts +€11,000
up €11,000 (+78.6%), from €14,000 to €25,000
- Other debts -€6,807
down €6,807 (-19.6%), from €34,672 to €27,865
- Trade debts -€5,062
down €5,062 (-68.8%), from €7,361 to €2,299
- Tax, wage and social debts -€2,842
down €2,842 (-59.1%), from €4,806 to €1,964
- Gross operating margin +€10,552
up €10,552, from -€6,624 to €3,928
- Financial charges -€1,784
down €1,784 (-41.3%), from €4,319 to €2,535
- Other operating charges -€765
down €765 (-62.0%), from €1,234 to €469
- Depreciation -€389
down €389 (-100%), from €389 to €0
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 | €139,538 | €136,480 | -€3,058 | -2.2% |
| Fixed assets | 21/28 | €105,000 | €106,000 | +€1,000 | +1.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €105,000 | €106,000 | +€1,000 | +1.0% |
| Current assets | 29/58 | €34,538 | €30,480 | -€4,058 | -11.7% |
| Amounts receivable within one year | 40/41 | €33,918 | €29,694 | -€4,224 | -12.5% |
| Trade receivables | 40 | €15,714 | €16,730 | +€1,016 | +6.5% |
| Other amounts receivable | 41 | €18,205 | €12,965 | -€5,240 | -28.8% |
| Cash at bank and in hand | 54/58 | €619 | €786 | +€166 | +26.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €139,538 | €136,480 | -€3,058 | -2.2% |
| Equity | 10/15 | €78,699 | €79,352 | +€654 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99,937 | €99,937 | = | 0.0% |
| Distributable reserves | 133 | €99,937 | €99,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,638 | -€32,985 | +€654 | +1.9% |
| Amounts payable | 17/49 | €60,839 | €57,127 | -€3,712 | -6.1% |
| Amounts payable within one year | 42/48 | €60,839 | €57,127 | -€3,712 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €14,000 | €25,000 | +€11,000 | +78.6% |
| Credit institutions | 430/8 | €14,000 | €25,000 | +€11,000 | +78.6% |
| Trade debts | 44 | €7,361 | €2,299 | -€5,062 | -68.8% |
| Suppliers | 440/4 | €7,361 | €2,299 | -€5,062 | -68.8% |
| Taxes, remuneration and social security | 45 | €4,806 | €1,964 | -€2,842 | -59.1% |
| Taxes | 450/3 | €4,806 | €1,964 | -€2,842 | -59.1% |
| Other amounts payable | 47/48 | €34,672 | €27,865 | -€6,807 | -19.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €0 | -€389 | -100% |
| Other operating charges | 640/8 | €1,234 | €469 | -€765 | -62.0% |
| Gross operating margin | 9900 | -€6,624 | €3,928 | +€10,552 | |
| Operating profit (loss) | 9901 | -€8,247 | €3,459 | +€11,706 | |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €4,319 | €2,535 | -€1,784 | -41.3% |
| Recurring financial charges | 65 | €4,319 | €2,535 | -€1,784 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,566 | €925 | +€13,491 | |
| Income taxes | 67/77 | €289 | €272 | -€17 | -5.9% |
| Profit (loss) for the period | 9904 | -€12,855 | €654 | +€13,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,855 | €654 | +€13,509 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.