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DE WEZEL: 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.

What changed

DE WEZEL

BE 0888.970.158
NACE 75.000, Veterinary services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€114,247
2023 · €193,478-€79,231
Equity
€880,421
2023 · €1.2m-€291,703
Cash
€135,769
2023 · €77,667+€58,102
Balance sheet total
€1.4m
2023 · €1.7m-€323,119

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€347,447

    down €347,447 (-97.1%), from €357,957 to €10,510

    of which Other amounts receivable: -€347,752

  • Cash +€58,102

    up €58,102 (+74.8%), from €77,667 to €135,769

    mainly Receivables within one year (+€347,447) and Net result for the year (+€114,247)

  • Tangible fixed assets -€31,851

    down €31,851 (-14.9%), from €213,530 to €181,679

    of which Furniture and vehicles: -€18,026

Equity and liabilities
  • Reserves -€291,703

    down €291,703 (-25.2%), from €1.2m to €866,951

    of which Distributable reserves: -€291,261

  • Tax, wage and social debts -€35,336

    down €35,336 (-54.1%), from €65,316 to €29,980

    of which Taxes: -€35,336

  • Other debts +€35,281

    up €35,281 (+9.2%), from €383,778 to €419,059

  • Debts after one year -€33,600

    down €33,600 (-40.4%), from €83,200 to €49,600

Income statement
  • Gross operating margin -€115,455

    down €115,455 (-40.3%), from €286,560 to €171,105

  • Taxes -€37,237

    down €37,237 (-43.4%), from €85,746 to €48,508

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €193,478
Gross operating margin -€115,455
Other operating charges -€205
Financial income -€2,326
Financial charges +€1,517
Taxes +€37,237
Result 2024 €114,247

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€494,853
Investment €0
Financing -€436,750
Cash 2023 €77,667
Net result for the year +€114,247
Depreciation +€31,851
Receivables within one year +€347,447
Deferred charges and accrued income +€1,924
Smaller working-capital items -€561
Tax, wage and social debts -€35,336
Other debts +€35,281
Debts after one year -€33,600
Current portion of long-term debt +€2,800
Contributions, distributions and other -€405,950
Cash 2024 €135,769
Every line side by side 53 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,744,990 €1,421,870 -€323,119 -18.5%
Fixed assets 21/28 €532,692 €500,841 -€31,851 -6.0%
Tangible fixed assets 22/27 €213,530 €181,679 -€31,851 -14.9%
Land and buildings 22 €139,676 €128,027 -€11,649 -8.3%
Plant, machinery and equipment 23 €418 €112 -€306 -73.1%
Furniture and vehicles 24 €49,006 €30,980 -€18,026 -36.8%
Other tangible fixed assets 26 €24,430 €22,560 -€1,870 -7.7%
Financial fixed assets 28 €319,162 €319,162 = 0.0%
Current assets 29/58 €1,212,298 €921,029 -€291,269 -24.0%
Amounts receivable after more than one year 29 €739,896 €739,896 = 0.0%
Other amounts receivable 291 €739,896 €739,896 = 0.0%
Amounts receivable within one year 40/41 €357,957 €10,510 -€347,447 -97.1%
Trade receivables 40 €1,025 €1,331 +€306 +29.8%
Other amounts receivable 41 €356,931 €9,179 -€347,752 -97.4%
Cash at bank and in hand 54/58 €77,667 €135,769 +€58,102 +74.8%
Deferred charges and accrued income 490/1 €36,779 €34,855 -€1,924 -5.2%
Total equity and liabilities 10/49 €1,744,990 €1,421,870 -€323,119 -18.5%
Equity 10/15 €1,172,124 €880,421 -€291,703 -24.9%
Contributions 10/11 €13,470 €13,470 = 0.0%
Reserves 13 €1,158,654 €866,951 -€291,703 -25.2%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Tax-exempt reserves 132 €4,867 €4,425 -€442 -9.1%
Distributable reserves 133 €1,153,787 €862,526 -€291,261 -25.2%
Profit (loss) carried forward 14 €0 €0 =
Provisions and deferred taxes 16 €2,506 €2,278 -€228 -9.1%
Deferred taxes 168 €2,506 €2,278 -€228 -9.1%
Amounts payable 17/49 €570,359 €539,171 -€31,188 -5.5%
Amounts payable after more than one year 17 €83,200 €49,600 -€33,600 -40.4%
Financial debts 170/4 €83,200 €49,600 -€33,600 -40.4%
Amounts payable within one year 42/48 €487,159 €489,571 +€2,412 +0.5%
Current portion of amounts payable after more than one year 42 €33,600 €36,400 +€2,800 +8.3%
Trade debts 44 €4,465 €4,132 -€333 -7.5%
Suppliers 440/4 €4,465 €4,132 -€333 -7.5%
Taxes, remuneration and social security 45 €65,316 €29,980 -€35,336 -54.1%
Taxes 450/3 €60,816 €25,480 -€35,336 -58.1%
Remuneration and social security 454/9 €4,500 €4,500 = 0.0%
Other amounts payable 47/48 €383,778 €419,059 +€35,281 +9.2%
Non-recurring operating income 76A €130,274 €0 -€130,274 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €31,851 €31,851 = 0.0%
Other operating charges 640/8 €2,362 €2,567 +€205 +8.7%
Gross operating margin 9900 €286,560 €171,105 -€115,455 -40.3%
Operating profit (loss) 9901 €252,347 €136,687 -€115,660 -45.8%
Financial income 75/76B €33,657 €31,331 -€2,326 -6.9%
Recurring financial income 75 €33,657 €31,331 -€2,326 -6.9%
Financial charges 65/66B €7,008 €5,490 -€1,517 -21.7%
Recurring financial charges 65 €7,008 €5,490 -€1,517 -21.7%
Profit (loss) for the period before taxes 9903 €278,996 €162,528 -€116,468 -41.7%
Transfer from deferred taxes 780 €228 €228 = 0.0%
Income taxes 67/77 €85,746 €48,508 -€37,237 -43.4%
Profit (loss) for the period 9904 €193,478 €114,247 -€79,231 -41.0%
Transfer from tax-exempt reserves 789 €442 €442 = 0.0%
Profit (loss) for the period to be appropriated 9905 €193,921 €114,690 -€79,231 -40.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.