Dierenarts Anna: 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 Anna
Largest movements
- Cash +€47,229
up €47,229 (+174%), from €27,195 to €74,425
mainly Net result for the year (+€36,522) and Receivables within one year (+€11,065)
- Receivables within one year -€11,065
no longer reported in 2024 (was €11,065)
- Reserves +€36,522
up €36,522 (+140%), from €26,032 to €62,554
- Other debts -€2,744
down €2,744 (-33.7%), from €8,137 to €5,394
- Trade debts +€1,950
up €1,950 (+299%), from €653 to €2,603
- Gross operating margin +€12,526
up €12,526 (+38.0%), from €32,957 to €45,483
- Taxes +€6,508
new in 2024: €6,508
- Depreciation -€1,433
no longer reported in 2024 (was €1,433)
- Financial charges +€859
up €859 (+204%), from €421 to €1,279
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,647 | €80,811 | +€36,164 | +81.0% |
| Fixed assets | 21/28 | €6,387 | €6,387 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,387 | €6,387 | = | 0.0% |
| Land and buildings | 22 | €2,000 | €2,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,387 | €4,387 | = | 0.0% |
| Current assets | 29/58 | €38,260 | €74,425 | +€36,164 | +94.5% |
| Amounts receivable within one year | 40/41 | €11,065 | - | -€11,065 | |
| Trade receivables | 40 | €11,065 | - | -€11,065 | |
| Cash at bank and in hand | 54/58 | €27,195 | €74,425 | +€47,229 | +174% |
| Total equity and liabilities | 10/49 | €44,647 | €80,811 | +€36,164 | +81.0% |
| Equity | 10/15 | €32,032 | €68,554 | +€36,522 | +114% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €26,032 | €62,554 | +€36,522 | +140% |
| Distributable reserves | 133 | €26,032 | €62,554 | +€36,522 | +140% |
| Amounts payable | 17/49 | €12,615 | €12,258 | -€357 | -2.8% |
| Amounts payable within one year | 42/48 | €12,615 | €12,258 | -€357 | -2.8% |
| Trade debts | 44 | €653 | €2,603 | +€1,950 | +299% |
| Suppliers | 440/4 | €653 | €2,603 | +€1,950 | +299% |
| Taxes, remuneration and social security | 45 | €3,824 | €4,261 | +€436 | +11.4% |
| Taxes | 450/3 | €3,824 | €4,261 | +€436 | +11.4% |
| Other amounts payable | 47/48 | €8,137 | €5,394 | -€2,744 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,433 | - | -€1,433 | |
| Other operating charges | 640/8 | €1,072 | €1,174 | +€102 | +9.5% |
| Non-recurring operating charges | 66A | €4,000 | - | -€4,000 | |
| Gross operating margin | 9900 | €32,957 | €45,483 | +€12,526 | +38.0% |
| Operating profit (loss) | 9901 | €26,453 | €44,309 | +€17,856 | +67.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €421 | €1,279 | +€859 | +204% |
| Recurring financial charges | 65 | €421 | €1,279 | +€859 | +204% |
| Profit (loss) for the period before taxes | 9903 | €26,032 | €43,030 | +€16,998 | +65.3% |
| Income taxes | 67/77 | - | €6,508 | +€6,508 | |
| Profit (loss) for the period | 9904 | €26,032 | €36,522 | +€10,490 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,032 | €36,522 | +€10,490 | +40.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.