DIERENARTS D.H.M. VAN ACKER: what changed
DIERENARTS D.H.M. VAN ACKER
Largest movements
- Stocks and contracts +€5,007
up €5,007 (+45.0%), from €11,136 to €16,143
- Receivables within one year +€4,072
up €4,072 (+6,357%), from €64 to €4,136
of which Trade receivables: +€4,101
- Cash +€3,591
up €3,591 (+13.1%), from €27,307 to €30,897
mainly Other debts (+€24,087) and Trade debts (+€1,755)
- Other debts +€24,087
up €24,087 (+251%), from €9,582 to €33,669
- Profit (loss) carried forward -€12,969
new in 2025: -€12,969
- Trade debts +€1,755
up €1,755 (+69.4%), from €2,528 to €4,283
- Gross operating margin -€38,334
down €38,334, from €25,955 to -€12,379
- Taxes -€4,776
down €4,776 (-91.4%), from €5,223 to €447
- Financial charges -€448
down €448 (-88.0%), from €509 to €61
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,507 | €51,177 | +€12,670 | +32.9% |
| Current assets | 29/58 | €38,507 | €51,177 | +€12,670 | +32.9% |
| Stocks and contracts in progress | 3 | €11,136 | €16,143 | +€5,007 | +45.0% |
| Stocks | 30/36 | €11,136 | €16,143 | +€5,007 | +45.0% |
| Amounts receivable within one year | 40/41 | €64 | €4,136 | +€4,072 | +6,357% |
| Trade receivables | 40 | - | €4,101 | +€4,101 | |
| Other amounts receivable | 41 | €64 | €36 | -€28 | -44.1% |
| Cash at bank and in hand | 54/58 | €27,307 | €30,897 | +€3,591 | +13.1% |
| Total equity and liabilities | 10/49 | €38,507 | €51,177 | +€12,670 | +32.9% |
| Equity | 10/15 | €25,173 | €12,203 | -€12,969 | -51.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,173 | €20,173 | = | 0.0% |
| Distributable reserves | 133 | €20,173 | €20,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,969 | -€12,969 | |
| Amounts payable | 17/49 | €13,334 | €38,973 | +€25,639 | +192% |
| Amounts payable within one year | 42/48 | €13,334 | €38,973 | +€25,639 | +192% |
| Trade debts | 44 | €2,528 | €4,283 | +€1,755 | +69.4% |
| Suppliers | 440/4 | €2,528 | €4,283 | +€1,755 | +69.4% |
| Taxes, remuneration and social security | 45 | €1,223 | €1,021 | -€202 | -16.5% |
| Taxes | 450/3 | €1,223 | €1,021 | -€202 | -16.5% |
| Other amounts payable | 47/48 | €9,582 | €33,669 | +€24,087 | +251% |
| Other operating charges | 640/8 | €50 | €83 | +€33 | +65.1% |
| Gross operating margin | 9900 | €25,955 | -€12,379 | -€38,334 | |
| Operating profit (loss) | 9901 | €25,905 | -€12,461 | -€38,367 | |
| Financial charges | 65/66B | €509 | €61 | -€448 | -88.0% |
| Recurring financial charges | 65 | €509 | €61 | -€448 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €25,396 | -€12,522 | -€37,919 | |
| Income taxes | 67/77 | €5,223 | €447 | -€4,776 | -91.4% |
| Profit (loss) for the period | 9904 | €20,173 | -€12,969 | -€33,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,173 | -€12,969 | -€33,142 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.