DIERENARTS ANKE DELVAUX: 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.
DIERENARTS ANKE DELVAUX
Largest movements
- Cash +€43,058
up €43,058 (+80.8%), from €53,294 to €96,352
mainly Net result for the year (+€77,118) and Depreciation (+€39,050)
- Stocks and contracts +€20,523
up €20,523 (+41.2%), from €49,821 to €70,344
- Intangible fixed assets -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Tangible fixed assets -€14,770
down €14,770 (-11.6%), from €127,698 to €112,928
of which Leasing and similar rights: -€8,447
- Receivables within one year +€9,833
up €9,833 (+16.1%), from €61,251 to €71,084
of which Trade receivables: +€11,110
- Reserves +€54,662
up €54,662 (+27.3%), from €199,922 to €254,584
- Debts after one year -€17,601
down €17,601 (-36.4%), from €48,402 to €30,801
- Trade debts +€9,980
up €9,980 (+33.0%), from €30,218 to €40,198
- Staff costs -€25,853
down €25,853 (-69.3%), from €37,305 to €11,452
- Taxes +€8,123
up €8,123 (+36.1%), from €22,469 to €30,592
- Depreciation +€4,263
up €4,263 (+12.3%), from €34,787 to €39,050
- Gross operating margin +€3,857
up €3,857 (+2.4%), from €161,118 to €164,975
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 | €325,210 | €369,438 | +€44,229 | +13.6% |
| Fixed assets | 21/28 | €157,698 | €127,928 | -€29,770 | -18.9% |
| Intangible fixed assets | 21 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Tangible fixed assets | 22/27 | €127,698 | €112,928 | -€14,770 | -11.6% |
| Land and buildings | 22 | €79,275 | €74,338 | -€4,938 | -6.2% |
| Plant, machinery and equipment | 23 | €12,813 | €8,554 | -€4,260 | -33.2% |
| Furniture and vehicles | 24 | €363 | €3,237 | +€2,874 | +792% |
| Leasing and similar rights | 25 | €35,246 | €26,799 | -€8,447 | -24.0% |
| Current assets | 29/58 | €167,512 | €241,510 | +€73,999 | +44.2% |
| Stocks and contracts in progress | 3 | €49,821 | €70,344 | +€20,523 | +41.2% |
| Stocks | 30/36 | €49,821 | €70,344 | +€20,523 | +41.2% |
| Amounts receivable within one year | 40/41 | €61,251 | €71,084 | +€9,833 | +16.1% |
| Trade receivables | 40 | €55,585 | €66,694 | +€11,110 | +20.0% |
| Other amounts receivable | 41 | €5,666 | €4,390 | -€1,276 | -22.5% |
| Cash at bank and in hand | 54/58 | €53,294 | €96,352 | +€43,058 | +80.8% |
| Deferred charges and accrued income | 490/1 | €3,146 | €3,729 | +€584 | +18.6% |
| Total equity and liabilities | 10/49 | €325,210 | €369,438 | +€44,229 | +13.6% |
| Equity | 10/15 | €212,322 | €266,984 | +€54,662 | +25.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €199,922 | €254,584 | +€54,662 | +27.3% |
| Distributable reserves | 133 | €199,922 | €254,584 | +€54,662 | +27.3% |
| Amounts payable | 17/49 | €112,888 | €102,455 | -€10,433 | -9.2% |
| Amounts payable after more than one year | 17 | €48,402 | €30,801 | -€17,601 | -36.4% |
| Financial debts | 170/4 | €48,402 | €30,801 | -€17,601 | -36.4% |
| Amounts payable within one year | 42/48 | €62,430 | €70,961 | +€8,530 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €17,112 | €17,601 | +€489 | +2.9% |
| Trade debts | 44 | €30,218 | €40,198 | +€9,980 | +33.0% |
| Suppliers | 440/4 | €30,218 | €40,198 | +€9,980 | +33.0% |
| Taxes, remuneration and social security | 45 | €11,622 | €13,162 | +€1,541 | +13.3% |
| Taxes | 450/3 | €11,622 | €13,162 | +€1,541 | +13.3% |
| Other amounts payable | 47/48 | €3,479 | - | -€3,479 | |
| Accrued charges and deferred income | 492/3 | €2,056 | €692 | -€1,363 | -66.3% |
| Remuneration, social security and pensions | 62 | €37,305 | €11,452 | -€25,853 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,787 | €39,050 | +€4,263 | +12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,554 | +€1,554 | |
| Other operating charges | 640/8 | €1,970 | €2,330 | +€359 | +18.2% |
| Gross operating margin | 9900 | €161,118 | €164,975 | +€3,857 | +2.4% |
| Operating profit (loss) | 9901 | €87,056 | €110,590 | +€23,534 | +27.0% |
| Financial income | 75/76B | €78 | €55 | -€23 | -29.2% |
| Recurring financial income | 75 | €78 | €55 | -€23 | -29.2% |
| Financial charges | 65/66B | €4,565 | €2,935 | -€1,630 | -35.7% |
| Recurring financial charges | 65 | €4,565 | €2,935 | -€1,630 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €82,568 | €107,710 | +€25,141 | +30.4% |
| Income taxes | 67/77 | €22,469 | €30,592 | +€8,123 | +36.1% |
| Profit (loss) for the period | 9904 | €60,099 | €77,118 | +€17,019 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,099 | €77,118 | +€17,019 | +28.3% |
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 21 October 2026 via checked.be.