DAP DE BOSKANT: what changed
What changed
DAP DE BOSKANT
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€120,520
2023 · €73,645+€46,875
Equity
€572,686
2023 · €519,569+€53,117
Cash
€56,062
2023 · €75,866-€19,803
Balance sheet total
€681,634
2023 · €619,306+€62,328
Largest movements
Assets
- Receivables within one year +€117,958
up €117,958 (+33.7%), from €349,911 to €467,869
of which Trade receivables: +€95,490
- Current investments -€27,000
down €27,000 (-19.5%), from €138,423 to €111,423
- Cash -€19,803
down €19,803 (-26.1%), from €75,866 to €56,062
mainly Receivables within one year (-€117,958) and Contributions, distributions and other (-€67,402)
- Deferred charges and accrued income -€8,718
down €8,718 (-63.7%), from €13,687 to €4,969
Equity and liabilities
- Reserves +€51,681
up €51,681 (+10.2%), from €507,169 to €558,850
of which Distributable reserves: +€51,681
- Tax, wage and social debts +€41,706
up €41,706 (+753%), from €5,542 to €47,248
- Trade debts -€27,564
down €27,564 (-75.7%), from €36,416 to €8,852
Income statement
- Gross operating margin +€99,379
up €99,379 (+91.3%), from €108,856 to €208,235
- Taxes +€38,400
up €38,400 (+270%), from €14,214 to €52,614
- Other operating charges +€13,896
up €13,896 (+482%), from €2,886 to €16,782
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€73,645
Gross operating margin
+€99,379
Depreciation
-€1,212
Other operating charges
-€13,896
Financial income
+€1,018
Financial charges
-€15
Taxes
-€38,400
Result 2024
€120,520
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€38,411
Investment
+€9,188
Financing
-€67,402
Cash 2023
€75,866
From operations (derived)
+€38,411
Net result for the year
+€120,520
Depreciation
+€17,920
Receivables within one year
-€117,958
Deferred charges and accrued income
+€8,718
Trade debts
-€27,564
Tax, wage and social debts
+€41,706
Other debts
-€5,544
Accrued charges and deferred income
+€613
Investment (derived)
+€9,188
Investment in fixed assets (net)
-€17,812
Current investments
+€27,000
Financing
-€67,402
Contributions, distributions and other
-€67,402
Cash 2024
€56,062
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €619,306 | €681,634 | +€62,328 | +10.1% |
| Fixed assets | 21/28 | €41,419 | €41,311 | -€108 | -0.3% |
| Tangible fixed assets | 22/27 | €41,419 | €41,311 | -€108 | -0.3% |
| Land and buildings | 22 | €38,365 | €35,660 | -€2,706 | -7.1% |
| Plant, machinery and equipment | 23 | €569 | €2,872 | +€2,303 | +405% |
| Furniture and vehicles | 24 | €2,485 | €2,779 | +€294 | +11.8% |
| Current assets | 29/58 | €577,886 | €640,323 | +€62,437 | +10.8% |
| Amounts receivable within one year | 40/41 | €349,911 | €467,869 | +€117,958 | +33.7% |
| Trade receivables | 40 | - | €95,490 | +€95,490 | |
| Other amounts receivable | 41 | €349,911 | €372,379 | +€22,468 | +6.4% |
| Current investments | 50/53 | €138,423 | €111,423 | -€27,000 | -19.5% |
| Cash at bank and in hand | 54/58 | €75,866 | €56,062 | -€19,803 | -26.1% |
| Deferred charges and accrued income | 490/1 | €13,687 | €4,969 | -€8,718 | -63.7% |
| Total equity and liabilities | 10/49 | €619,306 | €681,634 | +€62,328 | +10.1% |
| Equity | 10/15 | €519,569 | €572,686 | +€53,117 | +10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €507,169 | €558,850 | +€51,681 | +10.2% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €458,209 | €509,890 | +€51,681 | +11.3% |
| Profit (loss) carried forward | 14 | - | €1,436 | +€1,436 | |
| Amounts payable | 17/49 | €99,736 | €108,947 | +€9,211 | +9.2% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,124 | €57,722 | +€8,599 | +17.5% |
| Trade debts | 44 | €36,416 | €8,852 | -€27,564 | -75.7% |
| Suppliers | 440/4 | €36,416 | €8,852 | -€27,564 | -75.7% |
| Taxes, remuneration and social security | 45 | €5,542 | €47,248 | +€41,706 | +753% |
| Taxes | 450/3 | €5,542 | €47,248 | +€41,706 | +753% |
| Other amounts payable | 47/48 | €7,166 | €1,622 | -€5,544 | -77.4% |
| Accrued charges and deferred income | 492/3 | €613 | €1,225 | +€613 | +100% |
| Non-recurring operating income | 76A | - | €1,399 | +€1,399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,709 | €17,920 | +€1,212 | +7.3% |
| Other operating charges | 640/8 | €2,886 | €16,782 | +€13,896 | +482% |
| Gross operating margin | 9900 | €108,856 | €208,235 | +€99,379 | +91.3% |
| Operating profit (loss) | 9901 | €89,262 | €173,533 | +€84,271 | +94.4% |
| Financial income | 75/76B | €40 | €1,059 | +€1,018 | +2,521% |
| Recurring financial income | 75 | €40 | €1,059 | +€1,018 | +2,521% |
| Financial charges | 65/66B | €1,443 | €1,458 | +€15 | +1.0% |
| Recurring financial charges | 65 | €1,443 | €1,458 | +€15 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €87,859 | €173,134 | +€85,275 | +97.1% |
| Income taxes | 67/77 | €14,214 | €52,614 | +€38,400 | +270% |
| Profit (loss) for the period | 9904 | €73,645 | €120,520 | +€46,875 | +63.6% |
| Transfer to tax-exempt reserves | 689 | €42,100 | - | -€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,545 | €120,520 | +€88,975 | +282% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.