DIERENARTS DUJARDIN: 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 DUJARDIN
Largest movements
- Tangible fixed assets -€3,333
down €3,333 (-34.2%), from €9,740 to €6,407
- Cash +€2,103
up €2,103 (+90.1%), from €2,336 to €4,439
mainly Net result for the year (+€5,495) and Depreciation (+€3,333)
- Receivables within one year +€1,954
up €1,954 (+19.2%), from €10,195 to €12,150
of which Other amounts receivable: +€4,081
- Reserves +€5,495
up €5,495 (+83.4%), from €6,586 to €12,081
- Tax, wage and social debts -€3,131
down €3,131 (-69.3%), from €4,521 to €1,390
of which Remuneration and social security: -€2,000
- Trade debts -€2,376
down €2,376 (-35.5%), from €6,692 to €4,316
- Other debts +€2,106
up €2,106 (+933%), from €226 to €2,332
- Accrued charges and deferred income -€1,211
down €1,211 (-97.1%), from €1,247 to €36
- Depreciation +€3,074
up €3,074 (+1,184%), from €260 to €3,333
- Gross operating margin +€2,139
up €2,139 (+19.4%), from €11,018 to €13,158
- Other operating charges -€636
down €636 (-28.2%), from €2,252 to €1,616
- Taxes +€373
up €373 (+16.6%), from €2,254 to €2,627
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 | €22,272 | €23,155 | +€883 | +4.0% |
| Fixed assets | 21/28 | €9,740 | €6,407 | -€3,333 | -34.2% |
| Tangible fixed assets | 22/27 | €9,740 | €6,407 | -€3,333 | -34.2% |
| Furniture and vehicles | 24 | €9,740 | €6,407 | -€3,333 | -34.2% |
| Current assets | 29/58 | €12,531 | €16,747 | +€4,216 | +33.6% |
| Amounts receivable within one year | 40/41 | €10,195 | €12,150 | +€1,954 | +19.2% |
| Trade receivables | 40 | €7,699 | €5,572 | -€2,127 | -27.6% |
| Other amounts receivable | 41 | €2,496 | €6,578 | +€4,081 | +163% |
| Cash at bank and in hand | 54/58 | €2,336 | €4,439 | +€2,103 | +90.1% |
| Deferred charges and accrued income | 490/1 | €0 | €159 | +€159 | |
| Total equity and liabilities | 10/49 | €22,272 | €23,155 | +€883 | +4.0% |
| Equity | 10/15 | €9,586 | €15,081 | +€5,495 | +57.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,586 | €12,081 | +€5,495 | +83.4% |
| Distributable reserves | 133 | €6,586 | €12,081 | +€5,495 | +83.4% |
| Amounts payable | 17/49 | €12,686 | €8,073 | -€4,612 | -36.4% |
| Amounts payable within one year | 42/48 | €11,439 | €8,037 | -€3,402 | -29.7% |
| Trade debts | 44 | €6,692 | €4,316 | -€2,376 | -35.5% |
| Suppliers | 440/4 | €6,692 | €4,316 | -€2,376 | -35.5% |
| Taxes, remuneration and social security | 45 | €4,521 | €1,390 | -€3,131 | -69.3% |
| Taxes | 450/3 | €2,521 | €1,390 | -€1,131 | -44.9% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €226 | €2,332 | +€2,106 | +933% |
| Accrued charges and deferred income | 492/3 | €1,247 | €36 | -€1,211 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €3,333 | +€3,074 | +1,184% |
| Other operating charges | 640/8 | €2,252 | €1,616 | -€636 | -28.2% |
| Gross operating margin | 9900 | €11,018 | €13,158 | +€2,139 | +19.4% |
| Operating profit (loss) | 9901 | €8,507 | €8,208 | -€299 | -3.5% |
| Financial income | 75/76B | €0 | €41 | +€40 | +10,629% |
| Recurring financial income | 75 | €0 | €41 | +€40 | +10,629% |
| Financial charges | 65/66B | €44 | €127 | +€83 | +191% |
| Recurring financial charges | 65 | €44 | €127 | +€83 | +191% |
| Profit (loss) for the period before taxes | 9903 | €8,464 | €8,122 | -€341 | -4.0% |
| Income taxes | 67/77 | €2,254 | €2,627 | +€373 | +16.6% |
| Profit (loss) for the period | 9904 | €6,210 | €5,495 | -€715 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,210 | €5,495 | -€715 | -11.5% |
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.