ByVets: what changed
Two fiscal 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.
ByVets
Largest movements
- Cash +€12,354
up €12,354 (+16.7%), from €73,962 to €86,315
mainly Tax, wage and social debts (+€11,881) and Deferred charges and accrued income (+€4,309)
- Deferred charges and accrued income -€4,309
down €4,309 (-63.4%), from €6,794 to €2,485
- Tangible fixed assets +€1,368
new in 2025: €1,368
- Tax, wage and social debts +€11,881
up €11,881 (+55.6%), from €21,383 to €33,265
of which Taxes: +€6,652
- Trade debts -€7,258
down €7,258 (-50.5%), from €14,370 to €7,113
- Profit (loss) carried forward +€2,960
up €2,960 (+113.5%), from €2,608 to €5,568
- Contributions +€2,500
up €2,500 (+4.9%), from €50,750 to €53,250
- Gross operating margin +€21,237
up €21,237 (+15.9%), from €133,466 to €154,703
- Staff costs +€16,144
up €16,144 (+12.1%), from €133,525 to €149,669
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 | €89,112 | €99,196 | +€10,083 | +11.3% |
| Fixed assets | 21/28 | - | €1,368 | +€1,368 | |
| Tangible fixed assets | 22/27 | - | €1,368 | +€1,368 | |
| Furniture and vehicles | 24 | - | €1,368 | +€1,368 | |
| Current assets | 29/58 | €89,112 | €97,828 | +€8,716 | +9.8% |
| Amounts receivable within one year | 40/41 | €8,357 | €9,028 | +€671 | +8.0% |
| Trade receivables | 40 | €5,302 | €5,084 | -€218 | -4.1% |
| Other amounts receivable | 41 | €3,055 | €3,944 | +€889 | +29.1% |
| Cash at bank and in hand | 54/58 | €73,962 | €86,315 | +€12,354 | +16.7% |
| Deferred charges and accrued income | 490/1 | €6,794 | €2,485 | -€4,309 | -63.4% |
| Total equity and liabilities | 10/49 | €89,112 | €99,196 | +€10,083 | +11.3% |
| Equity | 10/15 | €53,358 | €58,818 | +€5,460 | +10.2% |
| Contributions | 10/11 | €50,750 | €53,250 | +€2,500 | +4.9% |
| Profit (loss) carried forward | 14 | €2,608 | €5,568 | +€2,960 | +113.5% |
| Amounts payable | 17/49 | €35,754 | €40,377 | +€4,623 | +12.9% |
| Amounts payable within one year | 42/48 | €35,754 | €40,377 | +€4,623 | +12.9% |
| Trade debts | 44 | €14,370 | €7,113 | -€7,258 | -50.5% |
| Suppliers | 440/4 | €14,370 | €7,113 | -€7,258 | -50.5% |
| Taxes, remuneration and social security | 45 | €21,383 | €33,265 | +€11,881 | +55.6% |
| Taxes | 450/3 | €2,950 | €9,602 | +€6,652 | +225.5% |
| Remuneration and social security | 454/9 | €18,433 | €23,662 | +€5,229 | +28.4% |
| Remuneration, social security and pensions | 62 | €133,525 | €149,669 | +€16,144 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €40 | +€40 | |
| Other operating charges | 640/8 | €441 | €500 | +€58 | +13.2% |
| Gross operating margin | 9900 | €133,466 | €154,703 | +€21,237 | +15.9% |
| Operating profit (loss) | 9901 | -€500 | €4,494 | +€4,995 | |
| Financial income | 75/76B | €421 | €322 | -€100 | -23.7% |
| Recurring financial income | 75 | €421 | €322 | -€100 | -23.7% |
| Financial charges | 65/66B | €79 | €81 | +€2 | +3.1% |
| Recurring financial charges | 65 | €79 | €81 | +€2 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€158 | €4,735 | +€4,893 | |
| Income taxes | 67/77 | €846 | €1,775 | +€929 | +109.8% |
| Profit (loss) for the period | 9904 | -€1,004 | €2,960 | +€3,964 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,004 | €2,960 | +€3,964 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.