Dierenarts Demuys: 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 Demuys
Largest movements
- Tangible fixed assets -€6,034
down €6,034 (-73.0%), from €8,266 to €2,232
- Cash +€4,871
up €4,871 (+9.8%), from €49,658 to €54,529
mainly Net result for the year (+€34,092) and Other debts (+€22,622)
- Reserves -€53,353
down €53,353 (-61.0%), from €87,445 to €34,092
- Other debts +€22,622
new in 2025: €22,622
- Tax, wage and social debts +€16,547
up €16,547 (+1,650%), from €1,003 to €17,550
- Advances received +€11,122
up €11,122 (+714%), from €1,557 to €12,679
- Trade debts +€2,471
up €2,471 (+609%), from €406 to €2,877
- Gross operating margin +€3,896
up €3,896 (+7.6%), from €51,020 to €54,915
- Financial charges +€1,659
up €1,659 (+1,607%), from €103 to €1,762
of which Non-recurring financial charges: +€1,602
- Taxes +€762
up €762 (+7.4%), from €10,347 to €11,110
- Other operating charges +€586
up €586 (+44.1%), from €1,331 to €1,918
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 | €93,410 | €92,820 | -€590 | -0.6% |
| Fixed assets | 21/28 | €8,266 | €2,232 | -€6,034 | -73.0% |
| Tangible fixed assets | 22/27 | €8,266 | €2,232 | -€6,034 | -73.0% |
| Furniture and vehicles | 24 | €8,266 | €2,232 | -€6,034 | -73.0% |
| Current assets | 29/58 | €85,144 | €90,588 | +€5,444 | +6.4% |
| Stocks and contracts in progress | 3 | €2,904 | €3,258 | +€354 | +12.2% |
| Stocks | 30/36 | €2,904 | €3,258 | +€354 | +12.2% |
| Amounts receivable within one year | 40/41 | €32,080 | €32,779 | +€699 | +2.2% |
| Trade receivables | 40 | €4,250 | €32,779 | +€28,529 | +671% |
| Other amounts receivable | 41 | €27,831 | €0 | -€27,831 | -100% |
| Cash at bank and in hand | 54/58 | €49,658 | €54,529 | +€4,871 | +9.8% |
| Deferred charges and accrued income | 490/1 | €503 | €22 | -€481 | -95.6% |
| Total equity and liabilities | 10/49 | €93,410 | €92,820 | -€590 | -0.6% |
| Equity | 10/15 | €90,445 | €37,092 | -€53,353 | -59.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €87,445 | €34,092 | -€53,353 | -61.0% |
| Distributable reserves | 133 | €87,445 | €34,092 | -€53,353 | -61.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,965 | €55,728 | +€52,763 | +1,780% |
| Amounts payable within one year | 42/48 | €2,965 | €55,728 | +€52,763 | +1,780% |
| Trade debts | 44 | €406 | €2,877 | +€2,471 | +609% |
| Suppliers | 440/4 | €406 | €2,877 | +€2,471 | +609% |
| Advances received on contracts in progress | 46 | €1,557 | €12,679 | +€11,122 | +714% |
| Taxes, remuneration and social security | 45 | €1,003 | €17,550 | +€16,547 | +1,650% |
| Taxes | 450/3 | €1,003 | €17,550 | +€16,547 | +1,650% |
| Other amounts payable | 47/48 | - | €22,622 | +€22,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,034 | €6,034 | = | 0.0% |
| Other operating charges | 640/8 | €1,331 | €1,918 | +€586 | +44.1% |
| Gross operating margin | 9900 | €51,020 | €54,915 | +€3,896 | +7.6% |
| Operating profit (loss) | 9901 | €43,654 | €46,963 | +€3,309 | +7.6% |
| Financial income | 75/76B | €20 | €1 | -€19 | -95.9% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -95.9% |
| Financial charges | 65/66B | €103 | €1,762 | +€1,659 | +1,607% |
| Recurring financial charges | 65 | €103 | €160 | +€57 | +55.1% |
| Non-recurring financial charges | 66B | - | €1,602 | +€1,602 | |
| Profit (loss) for the period before taxes | 9903 | €43,571 | €45,202 | +€1,631 | +3.7% |
| Income taxes | 67/77 | €10,347 | €11,110 | +€762 | +7.4% |
| Profit (loss) for the period | 9904 | €33,223 | €34,092 | +€869 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,223 | €34,092 | +€869 | +2.6% |
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 19 October 2026 via checked.be.