Dierenarts Ellen Clessens: 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 Ellen Clessens
Largest movements
- Cash +€60,060
up €60,060 (+50.7%), from €118,500 to €178,559
mainly Other debts (+€150,441) and Net result for the year (+€117,438)
- Intangible fixed assets -€45,416
down €45,416 (-19.2%), from €236,785 to €191,369
- Tangible fixed assets -€14,250
down €14,250 (-3.5%), from €403,153 to €388,903
of which Land and buildings: -€11,086
- Other debts +€150,441
up €150,441 (+910%), from €16,539 to €166,980
- Profit (loss) carried forward -€88,062
down €88,062 (-43.1%), from €204,457 to €116,394
- Debts after one year -€74,790
down €74,790 (-17.3%), from €431,658 to €356,868
- Tax, wage and social debts +€16,994
up €16,994 (+126%), from €13,449 to €30,442
- Purchases and services +€17,213
up €17,213 (+5.6%), from €309,836 to €327,049
- Gross operating margin -€13,897
down €13,897 (-5.3%), from €262,587 to €248,690
- Other operating charges -€5,168
down €5,168 (-61.4%), from €8,418 to €3,250
- Depreciation +€3,919
up €3,919 (+5.4%), from €73,203 to €77,122
- Financial charges -€3,619
down €3,619 (-15.8%), from €22,885 to €19,266
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 | €781,843 | €787,264 | +€5,421 | +0.7% |
| Fixed assets | 21/28 | €639,937 | €580,272 | -€59,666 | -9.3% |
| Intangible fixed assets | 21 | €236,785 | €191,369 | -€45,416 | -19.2% |
| Tangible fixed assets | 22/27 | €403,153 | €388,903 | -€14,250 | -3.5% |
| Land and buildings | 22 | €377,244 | €366,159 | -€11,086 | -2.9% |
| Plant, machinery and equipment | 23 | €21,937 | €18,674 | -€3,263 | -14.9% |
| Furniture and vehicles | 24 | €3,024 | €3,264 | +€240 | +7.9% |
| Other tangible fixed assets | 26 | €947 | €806 | -€141 | -14.9% |
| Current assets | 29/58 | €141,906 | €206,992 | +€65,086 | +45.9% |
| Stocks and contracts in progress | 3 | €21,814 | €25,260 | +€3,446 | +15.8% |
| Stocks | 30/36 | €21,814 | €25,260 | +€3,446 | +15.8% |
| Amounts receivable within one year | 40/41 | €909 | €2,557 | +€1,648 | +181% |
| Trade receivables | 40 | €875 | - | -€875 | |
| Other amounts receivable | 41 | €34 | €2,557 | +€2,523 | +7,430% |
| Cash at bank and in hand | 54/58 | €118,500 | €178,559 | +€60,060 | +50.7% |
| Deferred charges and accrued income | 490/1 | €683 | €616 | -€67 | -9.8% |
| Total equity and liabilities | 10/49 | €781,843 | €787,264 | +€5,421 | +0.7% |
| Equity | 10/15 | €223,457 | €135,394 | -€88,062 | -39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,457 | €116,394 | -€88,062 | -43.1% |
| Amounts payable | 17/49 | €558,386 | €651,870 | +€93,483 | +16.7% |
| Amounts payable after more than one year | 17 | €431,658 | €356,868 | -€74,790 | -17.3% |
| Financial debts | 170/4 | €431,658 | €356,868 | -€74,790 | -17.3% |
| Amounts payable within one year | 42/48 | €126,729 | €295,002 | +€168,273 | +133% |
| Current portion of amounts payable after more than one year | 42 | €71,976 | €74,790 | +€2,813 | +3.9% |
| Financial debts | 43 | €4,228 | - | -€4,228 | |
| Credit institutions | 430/8 | €4,228 | - | -€4,228 | |
| Trade debts | 44 | €20,537 | €22,790 | +€2,253 | +11.0% |
| Suppliers | 440/4 | €20,537 | €22,790 | +€2,253 | +11.0% |
| Taxes, remuneration and social security | 45 | €13,449 | €30,442 | +€16,994 | +126% |
| Taxes | 450/3 | €13,449 | €30,442 | +€16,994 | +126% |
| Other amounts payable | 47/48 | €16,539 | €166,980 | +€150,441 | +910% |
| Goods, raw materials, services and sundry goods | 60/61 | €309,836 | €327,049 | +€17,213 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,203 | €77,122 | +€3,919 | +5.4% |
| Other operating charges | 640/8 | €8,418 | €3,250 | -€5,168 | -61.4% |
| Gross operating margin | 9900 | €262,587 | €248,690 | -€13,897 | -5.3% |
| Operating profit (loss) | 9901 | €180,966 | €168,318 | -€12,648 | -7.0% |
| Financial income | 75/76B | €113 | €332 | +€218 | +193% |
| Recurring financial income | 75 | €113 | €332 | +€218 | +193% |
| Financial charges | 65/66B | €22,885 | €19,266 | -€3,619 | -15.8% |
| Recurring financial charges | 65 | €22,885 | €19,266 | -€3,619 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €158,195 | €149,384 | -€8,811 | -5.6% |
| Income taxes | 67/77 | €33,560 | €31,947 | -€1,613 | -4.8% |
| Profit (loss) for the period | 9904 | €124,635 | €117,438 | -€7,198 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €124,635 | €117,438 | -€7,198 | -5.8% |
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 30 October 2026 via checked.be.