DIERENARTS CLEVERS: what changed
Two fiscal 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 CLEVERS
Largest movements
- Cash -€92,709
down €92,709 (-21.1%), from €439,761 to €347,052
mainly Contributions, distributions and other (-€148,267) and Investment in fixed assets (net) (-€71,333)
- Tangible fixed assets +€37,375
up €37,375 (+7.4%), from €502,280 to €539,655
of which Furniture and vehicles: +€46,010
- Current investments -€17,066
down €17,066 (-48.8%), from €35,000 to €17,934
- Reserves -€41,717
down €41,717 (-6.2%), from €669,136 to €627,419
- Other debts -€40,961
down €40,961 (-20.3%), from €201,832 to €160,871
- Debts after one year +€16,794
up €16,794 (+93.2%), from €18,028 to €34,822
- Financial charges +€57,062
up €57,062 (+1566.3%), from €3,643 to €60,705
- Gross operating margin +€19,245
up €19,245 (+8.5%), from €225,318 to €244,563
- Taxes -€14,724
down €14,724 (-24.9%), from €59,129 to €44,405
- Depreciation +€7,557
up €7,557 (+28.6%), from €26,401 to €33,958
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.
Cash bridge derived
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 | €1,018,629 | €952,441 | -€66,188 | -6.5% |
| Fixed assets | 21/28 | €502,280 | €539,655 | +€37,375 | +7.4% |
| Tangible fixed assets | 22/27 | €502,280 | €539,655 | +€37,375 | +7.4% |
| Land and buildings | 22 | €471,231 | €462,245 | -€8,986 | -1.9% |
| Plant, machinery and equipment | 23 | €18,024 | €18,375 | +€351 | +1.9% |
| Furniture and vehicles | 24 | €13,025 | €59,035 | +€46,010 | +353.2% |
| Current assets | 29/58 | €516,349 | €412,786 | -€103,563 | -20.1% |
| Stocks and contracts in progress | 3 | €25,031 | €27,906 | +€2,875 | +11.5% |
| Stocks | 30/36 | €25,031 | €27,906 | +€2,875 | +11.5% |
| Amounts receivable within one year | 40/41 | €12,708 | €18,354 | +€5,646 | +44.4% |
| Trade receivables | 40 | €11,961 | €11,259 | -€702 | -5.9% |
| Other amounts receivable | 41 | €747 | €7,095 | +€6,348 | +849.8% |
| Current investments | 50/53 | €35,000 | €17,934 | -€17,066 | -48.8% |
| Cash at bank and in hand | 54/58 | €439,761 | €347,052 | -€92,709 | -21.1% |
| Deferred charges and accrued income | 490/1 | €3,849 | €1,540 | -€2,309 | -60.0% |
| Total equity and liabilities | 10/49 | €1,018,629 | €952,441 | -€66,188 | -6.5% |
| Equity | 10/15 | €737,406 | €695,689 | -€41,717 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €669,136 | €627,419 | -€41,717 | -6.2% |
| Distributable reserves | 133 | €669,136 | €627,419 | -€41,717 | -6.2% |
| Profit (loss) carried forward | 14 | €55,870 | €55,870 | = | 0.0% |
| Amounts payable | 17/49 | €281,223 | €256,752 | -€24,471 | -8.7% |
| Amounts payable after more than one year | 17 | €18,028 | €34,822 | +€16,794 | +93.2% |
| Financial debts | 170/4 | €18,028 | €34,822 | +€16,794 | +93.2% |
| Amounts payable within one year | 42/48 | €263,195 | €221,930 | -€41,265 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €25,999 | €28,066 | +€2,067 | +8.0% |
| Trade debts | 44 | €14,999 | €12,497 | -€2,502 | -16.7% |
| Suppliers | 440/4 | €14,999 | €12,497 | -€2,502 | -16.7% |
| Taxes, remuneration and social security | 45 | €20,365 | €20,496 | +€131 | +0.6% |
| Taxes | 450/3 | €20,365 | €20,496 | +€131 | +0.6% |
| Other amounts payable | 47/48 | €201,832 | €160,871 | -€40,961 | -20.3% |
| Non-recurring operating income | 76A | - | €8,600 | +€8,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,401 | €33,958 | +€7,557 | +28.6% |
| Other operating charges | 640/8 | €4,769 | €4,257 | -€512 | -10.7% |
| Gross operating margin | 9900 | €225,318 | €244,563 | +€19,245 | +8.5% |
| Operating profit (loss) | 9901 | €194,148 | €206,348 | +€12,200 | +6.3% |
| Financial income | 75/76B | €4,736 | €5,312 | +€576 | +12.2% |
| Recurring financial income | 75 | €4,736 | €5,312 | +€576 | +12.2% |
| Financial charges | 65/66B | €3,643 | €60,705 | +€57,062 | +1566.3% |
| Recurring financial charges | 65 | €3,643 | €60,705 | +€57,062 | +1566.3% |
| Profit (loss) for the period before taxes | 9903 | €195,241 | €150,955 | -€44,286 | -22.7% |
| Income taxes | 67/77 | €59,129 | €44,405 | -€14,724 | -24.9% |
| Profit (loss) for the period | 9904 | €136,112 | €106,550 | -€29,562 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €136,112 | €106,550 | -€29,562 | -21.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.