Dierenarts Dieter Everaert: 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 Dieter Everaert
Largest movements
- Tangible fixed assets -€7,852
down €7,852 (-38.7%), from €20,278 to €12,426
of which Furniture and vehicles: -€6,975
- Receivables within one year +€7,337
up €7,337 (+52.4%), from €14,014 to €21,351
of which Other amounts receivable: +€4,333
- Deferred charges and accrued income +€4,271
up €4,271 (+1,511%), from €283 to €4,554
- Stocks and contracts -€2,117
down €2,117 (-9.9%), from €21,422 to €19,305
- Cash -€1,636
down €1,636 (-8.1%), from €20,206 to €18,570
mainly Contributions, distributions and other (-€20,616) and Receivables within one year (-€7,337)
- Other debts +€19,142
up €19,142 (+1,299%), from €1,474 to €20,616
- Profit (loss) carried forward -€15,995
down €15,995 (-100%), from €15,995 to €0
- Debts after one year -€5,492
down €5,492 (-74.9%), from €7,334 to €1,842
- Trade debts +€2,090
up €2,090 (+98.2%), from €2,128 to €4,219
- Tax, wage and social debts +€983
up €983 (+31.4%), from €3,127 to €4,109
- Gross operating margin -€14,845
down €14,845 (-49.8%), from €29,821 to €14,977
- Taxes -€2,756
down €2,756 (-55.6%), from €4,959 to €2,203
- Financial charges -€622
down €622 (-62.7%), from €992 to €371
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 | €91,203 | €91,979 | +€776 | +0.9% |
| Fixed assets | 21/28 | €20,278 | €13,199 | -€7,079 | -34.9% |
| Intangible fixed assets | 21 | - | €773 | +€773 | |
| Tangible fixed assets | 22/27 | €20,278 | €12,426 | -€7,852 | -38.7% |
| Plant, machinery and equipment | 23 | €3,798 | €2,921 | -€877 | -23.1% |
| Furniture and vehicles | 24 | €16,480 | €9,505 | -€6,975 | -42.3% |
| Current assets | 29/58 | €70,925 | €78,780 | +€7,855 | +11.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €21,422 | €19,305 | -€2,117 | -9.9% |
| Stocks | 30/36 | €21,422 | €19,305 | -€2,117 | -9.9% |
| Amounts receivable within one year | 40/41 | €14,014 | €21,351 | +€7,337 | +52.4% |
| Trade receivables | 40 | €11,415 | €14,419 | +€3,004 | +26.3% |
| Other amounts receivable | 41 | €2,599 | €6,932 | +€4,333 | +167% |
| Cash at bank and in hand | 54/58 | €20,206 | €18,570 | -€1,636 | -8.1% |
| Deferred charges and accrued income | 490/1 | €283 | €4,554 | +€4,271 | +1,511% |
| Total equity and liabilities | 10/49 | €91,203 | €91,979 | +€776 | +0.9% |
| Equity | 10/15 | €71,100 | €55,105 | -€15,995 | -22.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,105 | €52,105 | = | 0.0% |
| Distributable reserves | 133 | €52,105 | €52,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,995 | €0 | -€15,995 | -100% |
| Amounts payable | 17/49 | €20,103 | €36,874 | +€16,771 | +83.4% |
| Amounts payable after more than one year | 17 | €7,334 | €1,842 | -€5,492 | -74.9% |
| Financial debts | 170/4 | €7,334 | €1,842 | -€5,492 | -74.9% |
| Amounts payable within one year | 42/48 | €12,173 | €34,436 | +€22,263 | +183% |
| Current portion of amounts payable after more than one year | 42 | €5,444 | €5,492 | +€48 | +0.9% |
| Trade debts | 44 | €2,128 | €4,219 | +€2,090 | +98.2% |
| Suppliers | 440/4 | €2,128 | €4,219 | +€2,090 | +98.2% |
| Taxes, remuneration and social security | 45 | €3,127 | €4,109 | +€983 | +31.4% |
| Taxes | 450/3 | €3,127 | €4,109 | +€983 | +31.4% |
| Other amounts payable | 47/48 | €1,474 | €20,616 | +€19,142 | +1,299% |
| Accrued charges and deferred income | 492/3 | €597 | €597 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,842 | €7,879 | +€37 | +0.5% |
| Other operating charges | 640/8 | €457 | €400 | -€58 | -12.6% |
| Gross operating margin | 9900 | €29,821 | €14,977 | -€14,845 | -49.8% |
| Operating profit (loss) | 9901 | €21,521 | €6,697 | -€14,824 | -68.9% |
| Financial income | 75/76B | €425 | €497 | +€72 | +17.0% |
| Recurring financial income | 75 | €425 | €497 | +€72 | +17.0% |
| Financial charges | 65/66B | €992 | €371 | -€622 | -62.7% |
| Recurring financial charges | 65 | €992 | €371 | -€622 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €20,954 | €6,824 | -€14,130 | -67.4% |
| Income taxes | 67/77 | €4,959 | €2,203 | -€2,756 | -55.6% |
| Profit (loss) for the period | 9904 | €15,995 | €4,621 | -€11,375 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,995 | €4,621 | -€11,375 | -71.1% |
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 28 October 2026 via checked.be.