BEYLS VETERINARY SERVICES: 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.
BEYLS VETERINARY SERVICES
Largest movements
- Tangible fixed assets -€112,038
down €112,038 (-5.9%), from €1.9m to €1.8m
of which Land and buildings: -€60,230
- Receivables within one year +€67,135
up €67,135 (+163%), from €41,306 to €108,441
- Cash -€27,443
down €27,443 (-51.2%), from €53,617 to €26,174
mainly Other debts (-€96,008) and Debts after one year (-€90,877)
- Reserves +€128,230
up €128,230 (+45.5%), from €281,632 to €409,862
- Other debts -€96,008
down €96,008 (-22.2%), from €432,327 to €336,319
- Debts after one year -€90,877
down €90,877 (-8.6%), from €1.1m to €967,666
- Trade debts -€63,532
down €63,532 (-82.0%), from €77,464 to €13,932
- Tax, wage and social debts +€62,317
up €62,317 (+191%), from €32,639 to €94,956
of which Taxes: +€65,938
- Depreciation -€126,232
down €126,232 (-43.2%), from €292,074 to €165,842
- Taxes +€45,880
up €45,880 (+247%), from €18,555 to €64,435
- Staff costs +€7,507
up €7,507 (+43.0%), from €17,439 to €24,946
- Gross operating margin -€5,889
down €5,889 (-1.4%), from €433,028 to €427,139
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 | €1,984,095 | €1,911,748 | -€72,347 | -3.6% |
| Fixed assets | 21/28 | €1,889,172 | €1,777,134 | -€112,038 | -5.9% |
| Tangible fixed assets | 22/27 | €1,889,172 | €1,777,134 | -€112,038 | -5.9% |
| Land and buildings | 22 | €1,633,888 | €1,573,658 | -€60,230 | -3.7% |
| Plant, machinery and equipment | 23 | €215,157 | €185,350 | -€29,807 | -13.9% |
| Furniture and vehicles | 24 | €40,127 | €18,125 | -€22,002 | -54.8% |
| Current assets | 29/58 | €94,923 | €134,614 | +€39,691 | +41.8% |
| Amounts receivable within one year | 40/41 | €41,306 | €108,441 | +€67,135 | +163% |
| Trade receivables | 40 | €41,306 | €108,441 | +€67,135 | +163% |
| Cash at bank and in hand | 54/58 | €53,617 | €26,174 | -€27,443 | -51.2% |
| Total equity and liabilities | 10/49 | €1,984,095 | €1,911,748 | -€72,347 | -3.6% |
| Equity | 10/15 | €275,768 | €403,998 | +€128,230 | +46.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €281,632 | €409,862 | +€128,230 | +45.5% |
| Distributable reserves | 133 | €281,632 | €409,862 | +€128,230 | +45.5% |
| Profit (loss) carried forward | 14 | -€24,464 | -€24,464 | -€0 | 0.0% |
| Amounts payable | 17/49 | €1,708,327 | €1,507,750 | -€200,577 | -11.7% |
| Amounts payable after more than one year | 17 | €1,058,543 | €967,666 | -€90,877 | -8.6% |
| Financial debts | 170/4 | €1,058,543 | €967,666 | -€90,877 | -8.6% |
| Amounts payable within one year | 42/48 | €649,784 | €540,084 | -€109,700 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €107,354 | €90,876 | -€16,478 | -15.3% |
| Trade debts | 44 | €77,464 | €13,932 | -€63,532 | -82.0% |
| Suppliers | 440/4 | €77,464 | €13,932 | -€63,532 | -82.0% |
| Advances received on contracts in progress | 46 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | €32,639 | €94,956 | +€62,317 | +191% |
| Taxes | 450/3 | €28,604 | €94,542 | +€65,938 | +231% |
| Remuneration and social security | 454/9 | €4,035 | €414 | -€3,621 | -89.7% |
| Other amounts payable | 47/48 | €432,327 | €336,319 | -€96,008 | -22.2% |
| Remuneration, social security and pensions | 62 | €17,439 | €24,946 | +€7,507 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292,074 | €165,842 | -€126,232 | -43.2% |
| Other operating charges | 640/8 | €3,237 | €4,189 | +€952 | +29.4% |
| Gross operating margin | 9900 | €433,028 | €427,139 | -€5,889 | -1.4% |
| Operating profit (loss) | 9901 | €120,278 | €232,163 | +€111,885 | +93.0% |
| Financial income | 75/76B | €100 | €99 | -€1 | -1.0% |
| Recurring financial income | 75 | €100 | €99 | -€1 | -1.0% |
| Financial charges | 65/66B | €37,769 | €39,596 | +€1,827 | +4.8% |
| Recurring financial charges | 65 | €37,769 | €39,596 | +€1,827 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €82,609 | €192,666 | +€110,057 | +133% |
| Income taxes | 67/77 | €18,555 | €64,435 | +€45,880 | +247% |
| Profit (loss) for the period | 9904 | €64,054 | €128,230 | +€64,176 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €64,054 | €128,230 | +€64,176 | +100% |
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 26 October 2026 via checked.be.