CD VETCARE: 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.
CD VETCARE
Largest movements
- Cash +€22,572
up €22,572 (+719%), from €3,141 to €25,712
mainly Deferred charges and accrued income (+€9,439) and Net result for the year (+€8,851)
- Receivables within one year +€13,518
up €13,518 (+171%), from €7,918 to €21,436
of which Trade receivables: +€12,054
- Deferred charges and accrued income -€9,439
down €9,439 (-94.4%), from €10,000 to €561
- Tangible fixed assets -€5,077
down €5,077 (-22.6%), from €22,437 to €17,360
of which Furniture and vehicles: -€3,861
- Profit (loss) carried forward +€8,851
up €8,851 (+25.6%), from €34,599 to €43,451
- Trade debts +€8,461
up €8,461 (+1,289%), from €656 to €9,117
- Tax, wage and social debts +€4,282
up €4,282 (+74.9%), from €5,720 to €10,002
of which Taxes: +€4,061
- Gross operating margin -€29,814
down €29,814 (-61.6%), from €48,391 to €18,577
- Taxes -€6,162
down €6,162 (-65.4%), from €9,418 to €3,255
- Depreciation +€1,161
up €1,161 (+29.6%), from €3,916 to €5,077
- Other operating charges +€758
up €758 (+179%), from €423 to €1,181
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 | €43,496 | €65,070 | +€21,574 | +49.6% |
| Fixed assets | 21/28 | €22,437 | €17,360 | -€5,077 | -22.6% |
| Tangible fixed assets | 22/27 | €22,437 | €17,360 | -€5,077 | -22.6% |
| Plant, machinery and equipment | 23 | €837 | €659 | -€178 | -21.3% |
| Furniture and vehicles | 24 | €11,483 | €7,622 | -€3,861 | -33.6% |
| Other tangible fixed assets | 26 | €10,116 | €9,078 | -€1,038 | -10.3% |
| Current assets | 29/58 | €21,059 | €47,710 | +€26,651 | +127% |
| Amounts receivable within one year | 40/41 | €7,918 | €21,436 | +€13,518 | +171% |
| Trade receivables | 40 | €7,918 | €19,972 | +€12,054 | +152% |
| Other amounts receivable | 41 | - | €1,465 | +€1,465 | |
| Cash at bank and in hand | 54/58 | €3,141 | €25,712 | +€22,572 | +719% |
| Deferred charges and accrued income | 490/1 | €10,000 | €561 | -€9,439 | -94.4% |
| Total equity and liabilities | 10/49 | €43,496 | €65,070 | +€21,574 | +49.6% |
| Equity | 10/15 | €37,099 | €45,951 | +€8,851 | +23.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,599 | €43,451 | +€8,851 | +25.6% |
| Amounts payable | 17/49 | €6,396 | €19,119 | +€12,723 | +199% |
| Amounts payable within one year | 42/48 | €6,376 | €19,119 | +€12,743 | +200% |
| Trade debts | 44 | €656 | €9,117 | +€8,461 | +1,289% |
| Suppliers | 440/4 | €656 | €9,117 | +€8,461 | +1,289% |
| Taxes, remuneration and social security | 45 | €5,720 | €10,002 | +€4,282 | +74.9% |
| Taxes | 450/3 | €4,141 | €8,202 | +€4,061 | +98.1% |
| Remuneration and social security | 454/9 | €1,579 | €1,800 | +€221 | +14.0% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €5,077 | +€1,161 | +29.6% |
| Other operating charges | 640/8 | €423 | €1,181 | +€758 | +179% |
| Gross operating margin | 9900 | €48,391 | €18,577 | -€29,814 | -61.6% |
| Operating profit (loss) | 9901 | €44,051 | €12,319 | -€31,732 | -72.0% |
| Financial charges | 65/66B | €34 | €212 | +€179 | +530% |
| Recurring financial charges | 65 | €34 | €212 | +€179 | +530% |
| Profit (loss) for the period before taxes | 9903 | €44,017 | €12,107 | -€31,910 | -72.5% |
| Income taxes | 67/77 | €9,418 | €3,255 | -€6,162 | -65.4% |
| Profit (loss) for the period | 9904 | €34,599 | €8,851 | -€25,748 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,599 | €8,851 | -€25,748 | -74.4% |
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.