BCF Vétérinaire: 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.
BCF Vétérinaire
Largest movements
- Receivables within one year +€67,884
up €67,884 (+215%), from €31,538 to €99,422
of which Trade receivables: +€36,227
- Cash +€35,219
up €35,219 (+39.8%), from €88,384 to €123,603
mainly Other debts (+€125,152) and Net result for the year (+€107,862)
- Financial fixed assets +€15,000
up €15,000 (+100%), from €15,000 to €30,000
- Tangible fixed assets -€8,352
down €8,352 (-28.6%), from €29,232 to €20,880
- Other debts +€125,152
up €125,152 (+504%), from €24,848 to €150,000
- Profit (loss) carried forward -€42,138
down €42,138 (-50.0%), from €84,257 to €42,119
- Tax, wage and social debts +€34,165
up €34,165 (+178%), from €19,244 to €53,408
of which Taxes: +€40,802
- Debts after one year -€7,296
down €7,296 (-66.0%), from €11,063 to €3,766
- Gross operating margin +€95,499
up €95,499 (+156%), from €61,118 to €156,617
- Taxes +€28,762
up €28,762 (+271%), from €10,597 to €39,359
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 | €164,154 | €273,905 | +€109,751 | +66.9% |
| Fixed assets | 21/28 | €44,232 | €50,880 | +€6,648 | +15.0% |
| Tangible fixed assets | 22/27 | €29,232 | €20,880 | -€8,352 | -28.6% |
| Furniture and vehicles | 24 | €29,232 | €20,880 | -€8,352 | -28.6% |
| Financial fixed assets | 28 | €15,000 | €30,000 | +€15,000 | +100% |
| Current assets | 29/58 | €119,922 | €223,025 | +€103,103 | +86.0% |
| Amounts receivable within one year | 40/41 | €31,538 | €99,422 | +€67,884 | +215% |
| Trade receivables | 40 | €16,538 | €52,765 | +€36,227 | +219% |
| Other amounts receivable | 41 | €15,000 | €46,657 | +€31,657 | +211% |
| Cash at bank and in hand | 54/58 | €88,384 | €123,603 | +€35,219 | +39.8% |
| Total equity and liabilities | 10/49 | €164,154 | €273,905 | +€109,751 | +66.9% |
| Equity | 10/15 | €99,257 | €57,119 | -€42,138 | -42.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,257 | €42,119 | -€42,138 | -50.0% |
| Amounts payable | 17/49 | €64,898 | €216,786 | +€151,888 | +234% |
| Amounts payable after more than one year | 17 | €11,063 | €3,766 | -€7,296 | -66.0% |
| Financial debts | 170/4 | €11,063 | €3,766 | -€7,296 | -66.0% |
| Amounts payable within one year | 42/48 | €53,835 | €213,020 | +€159,185 | +296% |
| Current portion of amounts payable after more than one year | 42 | €6,992 | €7,296 | +€304 | +4.4% |
| Trade debts | 44 | €2,751 | €2,315 | -€436 | -15.9% |
| Suppliers | 440/4 | €2,751 | €2,315 | -€436 | -15.9% |
| Taxes, remuneration and social security | 45 | €19,244 | €53,408 | +€34,165 | +178% |
| Taxes | 450/3 | €12,606 | €53,408 | +€40,802 | +324% |
| Remuneration and social security | 454/9 | €6,637 | - | -€6,637 | |
| Other amounts payable | 47/48 | €24,848 | €150,000 | +€125,152 | +504% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,352 | €8,352 | = | 0.0% |
| Other operating charges | 640/8 | €170 | €256 | +€86 | +50.6% |
| Gross operating margin | 9900 | €61,118 | €156,617 | +€95,499 | +156% |
| Operating profit (loss) | 9901 | €52,596 | €148,009 | +€95,413 | +181% |
| Financial income | 75/76B | €0 | €0 | -€0 | -27.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -27.3% |
| Financial charges | 65/66B | €1,080 | €788 | -€292 | -27.0% |
| Recurring financial charges | 65 | €1,080 | €788 | -€292 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €51,516 | €147,221 | +€95,705 | +186% |
| Income taxes | 67/77 | €10,597 | €39,359 | +€28,762 | +271% |
| Profit (loss) for the period | 9904 | €40,919 | €107,862 | +€66,943 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €40,919 | €107,862 | +€66,943 | +164% |
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 30 October 2026 via checked.be.