Dierenarts Charlotte: 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 Charlotte
Largest movements
- Receivables within one year +€8,905
new in 2025: €8,905
- Cash -€3,252
down €3,252 (-15.9%), from €20,474 to €17,223
mainly Receivables within one year (-€8,905) and Trade debts (-€688)
- Tangible fixed assets -€852
down €852 (-32.0%), from €2,663 to €1,812
of which Furniture and vehicles: -€681
- Reserves +€4,938
up €4,938 (+14.9%), from €33,202 to €38,141
- Trade debts -€688
down €688 (-6.9%), from €9,968 to €9,279
- Tax, wage and social debts +€671
up €671 (+24.1%), from €2,783 to €3,454
- Gross operating margin +€2,749
up €2,749 (+43.8%), from €6,272 to €9,021
- Financial income -€764
down €764 (-79.7%), from €958 to €194
- Taxes +€328
up €328 (+27.5%), from €1,194 to €1,522
- Depreciation +€211
up €211 (+24.3%), from €868 to €1,078
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 | €47,953 | €52,874 | +€4,921 | +10.3% |
| Fixed assets | 21/28 | €3,155 | €2,076 | -€1,078 | -34.2% |
| Intangible fixed assets | 21 | €491 | €264 | -€227 | -46.2% |
| Tangible fixed assets | 22/27 | €2,663 | €1,812 | -€852 | -32.0% |
| Plant, machinery and equipment | 23 | €511 | €341 | -€170 | -33.3% |
| Furniture and vehicles | 24 | €2,152 | €1,471 | -€681 | -31.7% |
| Current assets | 29/58 | €44,799 | €50,798 | +€5,999 | +13.4% |
| Amounts receivable after more than one year | 29 | €14,232 | €14,579 | +€346 | +2.4% |
| Trade receivables | 290 | €7,880 | €11,791 | +€3,911 | +49.6% |
| Other amounts receivable | 291 | €6,352 | €2,787 | -€3,565 | -56.1% |
| Amounts receivable within one year | 40/41 | - | €8,905 | +€8,905 | |
| Other amounts receivable | 41 | - | €8,905 | +€8,905 | |
| Cash at bank and in hand | 54/58 | €20,474 | €17,223 | -€3,252 | -15.9% |
| Deferred charges and accrued income | 490/1 | €10,092 | €10,092 | = | 0.0% |
| Total equity and liabilities | 10/49 | €47,953 | €52,874 | +€4,921 | +10.3% |
| Equity | 10/15 | €35,202 | €40,141 | +€4,938 | +14.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,202 | €38,141 | +€4,938 | +14.9% |
| Distributable reserves | 133 | €33,202 | €38,141 | +€4,938 | +14.9% |
| Amounts payable | 17/49 | €12,751 | €12,734 | -€17 | -0.1% |
| Amounts payable within one year | 42/48 | €12,751 | €12,734 | -€17 | -0.1% |
| Trade debts | 44 | €9,968 | €9,279 | -€688 | -6.9% |
| Suppliers | 440/4 | €9,968 | €9,279 | -€688 | -6.9% |
| Taxes, remuneration and social security | 45 | €2,783 | €3,454 | +€671 | +24.1% |
| Taxes | 450/3 | €2,783 | €3,454 | +€671 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €1,078 | +€211 | +24.3% |
| Other operating charges | 640/8 | €1,529 | €1,596 | +€68 | +4.4% |
| Gross operating margin | 9900 | €6,272 | €9,021 | +€2,749 | +43.8% |
| Operating profit (loss) | 9901 | €3,875 | €6,346 | +€2,471 | +63.8% |
| Financial income | 75/76B | €958 | €194 | -€764 | -79.7% |
| Recurring financial income | 75 | €958 | €194 | -€764 | -79.7% |
| Financial charges | 65/66B | €107 | €80 | -€26 | -24.7% |
| Recurring financial charges | 65 | €107 | €80 | -€26 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €4,726 | €6,460 | +€1,734 | +36.7% |
| Income taxes | 67/77 | €1,194 | €1,522 | +€328 | +27.5% |
| Profit (loss) for the period | 9904 | €3,533 | €4,938 | +€1,406 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,533 | €4,938 | +€1,406 | +39.8% |
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 25 October 2026 via checked.be.