DIERENARTS ANN COOMANS: 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 ANN COOMANS
Largest movements
- Receivables within one year +€250,000
new in 2026: €250,000
- Tangible fixed assets -€132,446
down €132,446 (-30.7%), from €431,879 to €299,433
- Reserves +€97,379
up €97,379 (+187%), from €52,203 to €149,582
of which Distributable reserves: +€97,379
- Debts after one year -€36,545
down €36,545 (-8.4%), from €432,809 to €396,264
of which Other amounts payable: -€35,000
- Short-term financial debts +€26,088
new in 2026: €26,088
- Tax, wage and social debts +€13,187
up €13,187 (+601%), from €2,193 to €15,381
- Current portion of long-term debt +€10,702
up €10,702 (+32.4%), from €33,049 to €43,751
- Gross operating margin +€122,919
up €122,919 (+231%), from €53,236 to €176,155
- Taxes +€46,485
up €46,485 (+707%), from €6,575 to €53,059
- Depreciation -€5,620
down €5,620 (-37.7%), from €14,914 to €9,294
- Financial charges +€4,933
up €4,933 (+47.9%), from €10,300 to €15,233
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,812 | €662,468 | +€121,657 | +22.5% |
| Fixed assets | 21/28 | €531,879 | €399,433 | -€132,446 | -24.9% |
| Tangible fixed assets | 22/27 | €431,879 | €299,433 | -€132,446 | -30.7% |
| Land and buildings | 22 | €431,879 | €299,433 | -€132,446 | -30.7% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €8,933 | €263,035 | +€254,103 | +2,845% |
| Amounts receivable within one year | 40/41 | - | €250,000 | +€250,000 | |
| Trade receivables | 40 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €8,933 | €13,035 | +€4,103 | +45.9% |
| Total equity and liabilities | 10/49 | €540,812 | €662,468 | +€121,657 | +22.5% |
| Equity | 10/15 | €70,803 | €168,182 | +€97,379 | +138% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,203 | €149,582 | +€97,379 | +187% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €52,203 | €149,582 | +€97,379 | +187% |
| Amounts payable | 17/49 | €470,008 | €494,286 | +€24,278 | +5.2% |
| Amounts payable after more than one year | 17 | €432,809 | €396,264 | -€36,545 | -8.4% |
| Financial debts | 170/4 | €313,309 | €311,764 | -€1,545 | -0.5% |
| Other amounts payable | 178/9 | €119,500 | €84,500 | -€35,000 | -29.3% |
| Amounts payable within one year | 42/48 | €37,200 | €98,022 | +€60,823 | +164% |
| Current portion of amounts payable after more than one year | 42 | €33,049 | €43,751 | +€10,702 | +32.4% |
| Financial debts | 43 | - | €26,088 | +€26,088 | |
| Credit institutions | 430/8 | - | €26,088 | +€26,088 | |
| Trade debts | 44 | €1,867 | €9,335 | +€7,468 | +400% |
| Suppliers | 440/4 | €1,867 | €9,335 | +€7,468 | +400% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,193 | €15,381 | +€13,187 | +601% |
| Taxes | 450/3 | €2,193 | €15,381 | +€13,187 | +601% |
| Other amounts payable | 47/48 | €91 | €3,468 | +€3,377 | +3,719% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €118,618 | +€118,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,914 | €9,294 | -€5,620 | -37.7% |
| Other operating charges | 640/8 | €1,013 | €1,190 | +€177 | +17.5% |
| Gross operating margin | 9900 | €53,236 | €176,155 | +€122,919 | +231% |
| Operating profit (loss) | 9901 | €37,310 | €165,671 | +€128,361 | +344% |
| Financial charges | 65/66B | €10,300 | €15,233 | +€4,933 | +47.9% |
| Recurring financial charges | 65 | €10,300 | €15,233 | +€4,933 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €27,010 | €150,438 | +€123,428 | +457% |
| Income taxes | 67/77 | €6,575 | €53,059 | +€46,485 | +707% |
| Profit (loss) for the period | 9904 | €20,435 | €97,379 | +€76,944 | +377% |
| Profit (loss) for the period to be appropriated | 9905 | €20,435 | €97,379 | +€76,944 | +377% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.