CAP EQUINE VET: 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.
CAP EQUINE VET
Largest movements
- Financial fixed assets +€40,000
new in 2025: €40,000
- Cash -€17,399
down €17,399 (-69.0%), from €25,216 to €7,817
mainly Investment in fixed assets (net) (-€40,000) and Trade debts (-€834)
- Receivables within one year -€907
down €907 (-18.7%), from €4,851 to €3,943
- Debts after one year +€12,067
up €12,067 (+72.8%), from €16,568 to €28,635
- Profit (loss) carried forward +€6,849
up €6,849 (+614%), from €1,115 to €7,965
- Current portion of long-term debt +€4,184
up €4,184 (+122%), from €3,432 to €7,616
- Trade debts -€834
down €834 (-48.2%), from €1,728 to €895
- Gross operating margin +€8,587
up €8,587 (+603%), from €1,425 to €10,012
- Taxes +€2,254
up €2,254 (+728%), from €309 to €2,563
- Financial charges +€599
new in 2025: €599
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 | €30,067 | €51,761 | +€21,693 | +72.1% |
| Fixed assets | 21/28 | - | €40,000 | +€40,000 | |
| Financial fixed assets | 28 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €30,067 | €11,761 | -€18,307 | -60.9% |
| Amounts receivable within one year | 40/41 | €4,851 | €3,943 | -€907 | -18.7% |
| Trade receivables | 40 | €4,851 | €3,943 | -€907 | -18.7% |
| Cash at bank and in hand | 54/58 | €25,216 | €7,817 | -€17,399 | -69.0% |
| Total equity and liabilities | 10/49 | €30,067 | €51,761 | +€21,693 | +72.1% |
| Equity | 10/15 | €3,615 | €10,465 | +€6,849 | +189% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,115 | €7,965 | +€6,849 | +614% |
| Amounts payable | 17/49 | €26,452 | €41,296 | +€14,844 | +56.1% |
| Amounts payable after more than one year | 17 | €16,568 | €28,635 | +€12,067 | +72.8% |
| Financial debts | 170/4 | €16,568 | €28,635 | +€12,067 | +72.8% |
| Amounts payable within one year | 42/48 | €9,584 | €12,661 | +€3,077 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €3,432 | €7,616 | +€4,184 | +122% |
| Trade debts | 44 | €1,728 | €895 | -€834 | -48.2% |
| Suppliers | 440/4 | €1,728 | €895 | -€834 | -48.2% |
| Taxes, remuneration and social security | 45 | €4,350 | €4,077 | -€273 | -6.3% |
| Taxes | 450/3 | €3,000 | €2,427 | -€573 | -19.1% |
| Remuneration and social security | 454/9 | €1,350 | €1,650 | +€300 | +22.2% |
| Other amounts payable | 47/48 | €74 | €74 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €300 | €0 | -€300 | -100% |
| Gross operating margin | 9900 | €1,425 | €10,012 | +€8,587 | +603% |
| Operating profit (loss) | 9901 | €1,425 | €10,012 | +€8,587 | +603% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €599 | +€599 | |
| Recurring financial charges | 65 | - | €599 | +€599 | |
| Profit (loss) for the period before taxes | 9903 | €1,425 | €9,413 | +€7,988 | +561% |
| Income taxes | 67/77 | €309 | €2,563 | +€2,254 | +728% |
| Profit (loss) for the period | 9904 | €1,115 | €6,849 | +€5,734 | +514% |
| Profit (loss) for the period to be appropriated | 9905 | €1,115 | €6,849 | +€5,734 | +514% |
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 22 October 2026 via checked.be.