DAP Dier en Zorg: what changed
What changed
DAP Dier en Zorg
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€256,729
2024 · €173,548+€83,181
Equity
€940,746
2024 · €861,550+€79,196
Cash
€135,761
2024 · €159,082-€23,322
Balance sheet total
€1.5m
2024 · €1.5m+€47,959
Largest movements
Assets
- Current investments +€52,155
up €52,155 (+35.3%), from €147,845 to €200,000
- Receivables within one year +€24,085
up €24,085 (+21.1%), from €114,265 to €138,350
of which Trade receivables: +€38,921
- Cash -€23,322
down €23,322 (-14.7%), from €159,082 to €135,761
mainly Contributions, distributions and other (-€177,533) and Investment in fixed assets (net) (-€84,221)
Equity and liabilities
- Reserves +€79,196
up €79,196 (+9.4%), from €842,950 to €922,146
- Debts after one year -€64,759
down €64,759 (-12.7%), from €509,344 to €444,585
- Other debts +€27,214
up €27,214, from €0 to €27,214
Income statement
- Gross operating margin +€119,400
up €119,400 (+30.0%), from €398,415 to €517,816
- Taxes +€35,720
up €35,720 (+47.4%), from €75,322 to €111,042
- Staff costs +€6,245
up €6,245 (+15.8%), from €39,506 to €45,751
Change in the result, 2024 to 2025
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 2024
€173,548
Gross operating margin
+€119,400
Staff costs
-€6,245
Depreciation
+€1,422
Other operating charges
-€2,643
Financial income
+€4,722
Financial charges
+€2,245
Taxes
-€35,720
Result 2025
€256,729
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€362,715
Investment
-€136,375
Financing
-€249,662
Cash 2024
€159,082
From operations (derived)
+€362,715
Net result for the year
+€256,729
Depreciation
+€90,859
Stocks and contracts
-€1,266
Receivables within one year
-€24,085
Deferred charges and accrued income
-€413
Trade debts
+€6,754
Tax, wage and social debts
+€6,923
Other debts
+€27,214
Investment (derived)
-€136,375
Investment in fixed assets (net)
-€84,221
Current investments
-€52,155
Financing
-€249,662
Debts after one year
-€64,759
Current portion of long-term debt
-€7,370
Contributions, distributions and other
-€177,533
Cash 2025
€135,761
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,493,161 | €1,541,120 | +€47,959 | +3.2% |
| Fixed assets | 21/28 | €991,107 | €984,469 | -€6,638 | -0.7% |
| Tangible fixed assets | 22/27 | €991,107 | €984,469 | -€6,638 | -0.7% |
| Land and buildings | 22 | €908,689 | €873,728 | -€34,962 | -3.8% |
| Plant, machinery and equipment | 23 | €36,299 | €47,821 | +€11,522 | +31.7% |
| Furniture and vehicles | 24 | €622 | €44,020 | +€43,399 | +6,982% |
| Leasing and similar rights | 25 | €45,497 | €18,900 | -€26,597 | -58.5% |
| Current assets | 29/58 | €502,054 | €556,651 | +€54,597 | +10.9% |
| Stocks and contracts in progress | 3 | €72,754 | €74,020 | +€1,266 | +1.7% |
| Stocks | 30/36 | €72,754 | €74,020 | +€1,266 | +1.7% |
| Amounts receivable within one year | 40/41 | €114,265 | €138,350 | +€24,085 | +21.1% |
| Trade receivables | 40 | €98,607 | €137,528 | +€38,921 | +39.5% |
| Other amounts receivable | 41 | €15,657 | €822 | -€14,836 | -94.8% |
| Current investments | 50/53 | €147,845 | €200,000 | +€52,155 | +35.3% |
| Cash at bank and in hand | 54/58 | €159,082 | €135,761 | -€23,322 | -14.7% |
| Deferred charges and accrued income | 490/1 | €8,108 | €8,521 | +€413 | +5.1% |
| Total equity and liabilities | 10/49 | €1,493,161 | €1,541,120 | +€47,959 | +3.2% |
| Equity | 10/15 | €861,550 | €940,746 | +€79,196 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €842,950 | €922,146 | +€79,196 | +9.4% |
| Distributable reserves | 133 | €842,950 | €922,146 | +€79,196 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €631,612 | €600,374 | -€31,238 | -4.9% |
| Amounts payable after more than one year | 17 | €509,344 | €444,585 | -€64,759 | -12.7% |
| Financial debts | 170/4 | €509,344 | €444,585 | -€64,759 | -12.7% |
| Amounts payable within one year | 42/48 | €122,267 | €155,788 | +€33,521 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €72,129 | €64,759 | -€7,370 | -10.2% |
| Trade debts | 44 | €19,786 | €26,540 | +€6,754 | +34.1% |
| Suppliers | 440/4 | €19,786 | €26,540 | +€6,754 | +34.1% |
| Taxes, remuneration and social security | 45 | €30,353 | €37,276 | +€6,923 | +22.8% |
| Taxes | 450/3 | €23,829 | €29,897 | +€6,067 | +25.5% |
| Remuneration and social security | 454/9 | €6,523 | €7,379 | +€856 | +13.1% |
| Other amounts payable | 47/48 | €0 | €27,214 | +€27,214 | |
| Remuneration, social security and pensions | 62 | €39,506 | €45,751 | +€6,245 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,280 | €90,859 | -€1,422 | -1.5% |
| Other operating charges | 640/8 | €3,775 | €6,417 | +€2,643 | +70.0% |
| Gross operating margin | 9900 | €398,415 | €517,816 | +€119,400 | +30.0% |
| Operating profit (loss) | 9901 | €262,854 | €374,789 | +€111,934 | +42.6% |
| Financial income | 75/76B | €579 | €5,302 | +€4,722 | +815% |
| Recurring financial income | 75 | €579 | €5,302 | +€4,722 | +815% |
| Financial charges | 65/66B | €14,564 | €12,319 | -€2,245 | -15.4% |
| Recurring financial charges | 65 | €14,564 | €12,319 | -€2,245 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €248,870 | €367,771 | +€118,901 | +47.8% |
| Income taxes | 67/77 | €75,322 | €111,042 | +€35,720 | +47.4% |
| Profit (loss) for the period | 9904 | €173,548 | €256,729 | +€83,181 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €173,548 | €256,729 | +€83,181 | +47.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.