Dierenarts Devos: 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 Devos
Largest movements
- Tangible fixed assets -€36,183
down €36,183 (-23.0%), from €157,445 to €121,262
of which Plant, machinery and equipment: -€18,910
- Stocks and contracts +€5,962
up €5,962 (+27.0%), from €22,087 to €28,049
- Intangible fixed assets -€5,000
down €5,000 (-14.4%), from €34,693 to €29,693
- Receivables within one year +€4,209
up €4,209 (+76.9%), from €5,470 to €9,679
of which Trade receivables: +€4,185
- Reserves -€80,476
down €80,476 (-30.5%), from €263,467 to €182,992
- Other debts +€67,476
up €67,476 (+83.4%), from €80,886 to €148,363
- Tax, wage and social debts -€12,851
down €12,851 (-40.4%), from €31,818 to €18,967
of which Taxes: -€13,468
- Gross operating margin +€15,568
up €15,568 (+9.5%), from €163,758 to €179,326
- Depreciation +€12,288
up €12,288 (+37.8%), from €32,496 to €44,784
- Staff costs +€3,070
up €3,070 (+11.3%), from €27,206 to €30,275
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 | €388,043 | €359,976 | -€28,067 | -7.2% |
| Fixed assets | 21/28 | €192,138 | €150,955 | -€41,183 | -21.4% |
| Intangible fixed assets | 21 | €34,693 | €29,693 | -€5,000 | -14.4% |
| Tangible fixed assets | 22/27 | €157,445 | €121,262 | -€36,183 | -23.0% |
| Plant, machinery and equipment | 23 | €61,701 | €42,792 | -€18,910 | -30.6% |
| Furniture and vehicles | 24 | €82,479 | €67,228 | -€15,252 | -18.5% |
| Other tangible fixed assets | 26 | €13,264 | €11,243 | -€2,022 | -15.2% |
| Current assets | 29/58 | €195,905 | €209,021 | +€13,116 | +6.7% |
| Stocks and contracts in progress | 3 | €22,087 | €28,049 | +€5,962 | +27.0% |
| Stocks | 30/36 | €22,087 | €28,049 | +€5,962 | +27.0% |
| Amounts receivable within one year | 40/41 | €5,470 | €9,679 | +€4,209 | +76.9% |
| Trade receivables | 40 | €5,470 | €9,655 | +€4,185 | +76.5% |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Current investments | 50/53 | €79,297 | €79,630 | +€333 | +0.4% |
| Cash at bank and in hand | 54/58 | €88,506 | €91,094 | +€2,588 | +2.9% |
| Deferred charges and accrued income | 490/1 | €545 | €570 | +€24 | +4.5% |
| Total equity and liabilities | 10/49 | €388,043 | €359,976 | -€28,067 | -7.2% |
| Equity | 10/15 | €268,467 | €187,992 | -€80,476 | -30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €263,467 | €182,992 | -€80,476 | -30.5% |
| Distributable reserves | 133 | €263,467 | €182,992 | -€80,476 | -30.5% |
| Amounts payable | 17/49 | €119,576 | €171,984 | +€52,408 | +43.8% |
| Amounts payable within one year | 42/48 | €119,576 | €171,984 | +€52,408 | +43.8% |
| Trade debts | 44 | €6,872 | €4,655 | -€2,217 | -32.3% |
| Suppliers | 440/4 | €6,872 | €4,655 | -€2,217 | -32.3% |
| Taxes, remuneration and social security | 45 | €31,818 | €18,967 | -€12,851 | -40.4% |
| Taxes | 450/3 | €26,220 | €12,752 | -€13,468 | -51.4% |
| Remuneration and social security | 454/9 | €5,598 | €6,215 | +€617 | +11.0% |
| Other amounts payable | 47/48 | €80,886 | €148,363 | +€67,476 | +83.4% |
| Remuneration, social security and pensions | 62 | €27,206 | €30,275 | +€3,070 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,496 | €44,784 | +€12,288 | +37.8% |
| Other operating charges | 640/8 | €1,059 | €1,420 | +€361 | +34.1% |
| Gross operating margin | 9900 | €163,758 | €179,326 | +€15,568 | +9.5% |
| Operating profit (loss) | 9901 | €102,997 | €102,846 | -€151 | -0.1% |
| Financial income | 75/76B | €452 | €479 | +€27 | +5.9% |
| Recurring financial income | 75 | €452 | €479 | +€27 | +5.9% |
| Financial charges | 65/66B | €140 | €194 | +€53 | +38.0% |
| Recurring financial charges | 65 | €140 | €194 | +€53 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €103,309 | €103,131 | -€178 | -0.2% |
| Income taxes | 67/77 | €22,783 | €24,086 | +€1,303 | +5.7% |
| Profit (loss) for the period | 9904 | €80,526 | €79,045 | -€1,481 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,526 | €79,045 | -€1,481 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.