Dierenarts Britt Vanmal: 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 Britt Vanmal
Largest movements
- Cash -€19,690
down €19,690 (-33.5%), from €58,707 to €39,017
mainly Contributions, distributions and other (-€50,000) and Current investments (-€12,781)
- Current investments +€12,781
up €12,781 (+18.9%), from €67,500 to €80,281
- Receivables within one year +€11,377
up €11,377 (+75.0%), from €15,176 to €26,553
of which Trade receivables: +€6,904
- Other debts +€50,014
up €50,014 (+5,103%), from €980 to €50,994
- Profit (loss) carried forward -€47,496
down €47,496 (-95.9%), from €49,540 to €2,044
- Gross operating margin -€37,790
down €37,790 (-92.7%), from €40,767 to €2,977
- Taxes -€6,867
down €6,867 (-84.1%), from €8,162 to €1,295
- Depreciation -€2,237
down €2,237 (-88.4%), from €2,532 to €295
- Financial income +€557
up €557 (+76.7%), from €726 to €1,282
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 | €142,579 | €146,214 | +€3,635 | +2.5% |
| Fixed assets | 21/28 | €516 | €221 | -€295 | -57.1% |
| Tangible fixed assets | 22/27 | €516 | €221 | -€295 | -57.1% |
| Furniture and vehicles | 24 | €516 | €221 | -€295 | -57.1% |
| Current assets | 29/58 | €142,063 | €145,993 | +€3,930 | +2.8% |
| Amounts receivable within one year | 40/41 | €15,176 | €26,553 | +€11,377 | +75.0% |
| Trade receivables | 40 | €10,505 | €17,409 | +€6,904 | +65.7% |
| Other amounts receivable | 41 | €4,671 | €9,144 | +€4,473 | +95.8% |
| Current investments | 50/53 | €67,500 | €80,281 | +€12,781 | +18.9% |
| Cash at bank and in hand | 54/58 | €58,707 | €39,017 | -€19,690 | -33.5% |
| Deferred charges and accrued income | 490/1 | €679 | €141 | -€538 | -79.2% |
| Total equity and liabilities | 10/49 | €142,579 | €146,214 | +€3,635 | +2.5% |
| Equity | 10/15 | €132,760 | €85,264 | -€47,496 | -35.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,720 | €80,720 | = | 0.0% |
| Distributable reserves | 133 | €80,720 | €80,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,540 | €2,044 | -€47,496 | -95.9% |
| Amounts payable | 17/49 | €9,818 | €60,950 | +€51,131 | +521% |
| Amounts payable within one year | 42/48 | €9,818 | €59,950 | +€50,131 | +511% |
| Trade debts | 44 | €1,999 | €2,059 | +€60 | +3.0% |
| Suppliers | 440/4 | €1,999 | €2,059 | +€60 | +3.0% |
| Taxes, remuneration and social security | 45 | €6,840 | €6,897 | +€57 | +0.8% |
| Taxes | 450/3 | €6,840 | €6,897 | +€57 | +0.8% |
| Other amounts payable | 47/48 | €980 | €50,994 | +€50,014 | +5,103% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,532 | €295 | -€2,237 | -88.4% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €40,767 | €2,977 | -€37,790 | -92.7% |
| Operating profit (loss) | 9901 | €37,730 | €2,562 | -€35,168 | -93.2% |
| Financial income | 75/76B | €726 | €1,282 | +€557 | +76.7% |
| Recurring financial income | 75 | €726 | €1,282 | +€557 | +76.7% |
| Financial charges | 65/66B | €103 | €45 | -€58 | -56.6% |
| Recurring financial charges | 65 | €103 | €45 | -€58 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €38,352 | €3,799 | -€34,553 | -90.1% |
| Income taxes | 67/77 | €8,162 | €1,295 | -€6,867 | -84.1% |
| Profit (loss) for the period | 9904 | €30,190 | €2,504 | -€27,686 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,190 | €2,504 | -€27,686 | -91.7% |
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 23 October 2026 via checked.be.