DIERENARTS CECILIA: 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 CECILIA
Largest movements
- Cash +€40,968
up €40,968 (+78.4%), from €52,286 to €93,255
mainly Net result for the year (+€58,894) and Tax, wage and social debts (+€13,765)
- Tangible fixed assets +€16,438
up €16,438 (+57.2%), from €28,716 to €45,154
of which Furniture and vehicles: +€19,638
- Receivables within one year +€15,413
up €15,413 (+125%), from €12,298 to €27,712
of which Other amounts receivable: +€14,165
- Profit (loss) carried forward +€58,894
up €58,894 (+70.8%), from €83,178 to €142,072
- Tax, wage and social debts +€13,765
up €13,765 (+214%), from €6,434 to €20,199
- Gross operating margin -€3,214
down €3,214 (-3.9%), from €82,613 to €79,398
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 | €95,852 | €168,181 | +€72,330 | +75.5% |
| Fixed assets | 21/28 | €28,716 | €45,154 | +€16,438 | +57.2% |
| Tangible fixed assets | 22/27 | €28,716 | €45,154 | +€16,438 | +57.2% |
| Plant, machinery and equipment | 23 | €28,716 | €25,516 | -€3,200 | -11.1% |
| Furniture and vehicles | 24 | - | €19,638 | +€19,638 | |
| Current assets | 29/58 | €67,136 | €123,027 | +€55,891 | +83.3% |
| Stocks and contracts in progress | 3 | €2,363 | €1,756 | -€608 | -25.7% |
| Stocks | 30/36 | €2,363 | €1,756 | -€608 | -25.7% |
| Amounts receivable within one year | 40/41 | €12,298 | €27,712 | +€15,413 | +125% |
| Trade receivables | 40 | €12,298 | €13,547 | +€1,248 | +10.2% |
| Other amounts receivable | 41 | - | €14,165 | +€14,165 | |
| Cash at bank and in hand | 54/58 | €52,286 | €93,255 | +€40,968 | +78.4% |
| Deferred charges and accrued income | 490/1 | €188 | €305 | +€117 | +62.4% |
| Total equity and liabilities | 10/49 | €95,852 | €168,181 | +€72,330 | +75.5% |
| Equity | 10/15 | €88,178 | €147,072 | +€58,894 | +66.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,178 | €142,072 | +€58,894 | +70.8% |
| Amounts payable | 17/49 | €7,674 | €21,109 | +€13,435 | +175% |
| Amounts payable within one year | 42/48 | €7,674 | €21,109 | +€13,435 | +175% |
| Trade debts | 44 | €279 | €910 | +€631 | +226% |
| Suppliers | 440/4 | €279 | €910 | +€631 | +226% |
| Taxes, remuneration and social security | 45 | €6,434 | €20,199 | +€13,765 | +214% |
| Taxes | 450/3 | €6,434 | €20,199 | +€13,765 | +214% |
| Other amounts payable | 47/48 | €960 | €0 | -€960 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,200 | €3,562 | +€362 | +11.3% |
| Other operating charges | 640/8 | €425 | €1,172 | +€748 | +176% |
| Gross operating margin | 9900 | €82,613 | €79,398 | -€3,214 | -3.9% |
| Operating profit (loss) | 9901 | €78,988 | €74,664 | -€4,324 | -5.5% |
| Financial charges | 65/66B | €107 | €183 | +€76 | +70.7% |
| Recurring financial charges | 65 | €107 | €183 | +€76 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €78,881 | €74,481 | -€4,400 | -5.6% |
| Income taxes | 67/77 | €16,305 | €15,587 | -€718 | -4.4% |
| Profit (loss) for the period | 9904 | €62,576 | €58,894 | -€3,682 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,576 | €58,894 | -€3,682 | -5.9% |
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 16 October 2026 via checked.be.