Dierenarts Eric Goossens: 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 Eric Goossens
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Cash +€22,690
up €22,690 (+133%), from €17,073 to €39,763
mainly Current investments (+€80,000) and Net result for the year (+€43,468)
- Tangible fixed assets -€11,511
down €11,511 (-24.9%), from €46,179 to €34,668
of which Furniture and vehicles: -€11,194
- Reserves -€63,959
no longer reported in 2025 (was €63,959)
- Other debts -€4,617
down €4,617 (-5.6%), from €81,896 to €77,280
- Gross operating margin -€5,924
down €5,924 (-8.0%), from €74,287 to €68,362
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 | €158,681 | €89,527 | -€69,154 | -43.6% |
| Fixed assets | 21/28 | €46,179 | €34,668 | -€11,511 | -24.9% |
| Tangible fixed assets | 22/27 | €46,179 | €34,668 | -€11,511 | -24.9% |
| Plant, machinery and equipment | 23 | €611 | €294 | -€317 | -51.8% |
| Furniture and vehicles | 24 | €45,568 | €34,374 | -€11,194 | -24.6% |
| Current assets | 29/58 | €112,502 | €54,859 | -€57,644 | -51.2% |
| Amounts receivable within one year | 40/41 | €13,639 | €13,490 | -€149 | -1.1% |
| Trade receivables | 40 | €13,639 | €13,105 | -€533 | -3.9% |
| Other amounts receivable | 41 | - | €385 | +€385 | |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €17,073 | €39,763 | +€22,690 | +133% |
| Deferred charges and accrued income | 490/1 | €1,790 | €1,605 | -€185 | -10.3% |
| Total equity and liabilities | 10/49 | €158,681 | €89,527 | -€69,154 | -43.6% |
| Equity | 10/15 | €68,959 | €5,000 | -€63,959 | -92.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,959 | - | -€63,959 | |
| Distributable reserves | 133 | €63,959 | - | -€63,959 | |
| Amounts payable | 17/49 | €89,722 | €84,527 | -€5,195 | -5.8% |
| Amounts payable within one year | 42/48 | €89,722 | €84,527 | -€5,195 | -5.8% |
| Trade debts | 44 | €802 | €744 | -€58 | -7.2% |
| Suppliers | 440/4 | €802 | €744 | -€58 | -7.2% |
| Taxes, remuneration and social security | 45 | €7,023 | €6,503 | -€520 | -7.4% |
| Taxes | 450/3 | €7,023 | €6,503 | -€520 | -7.4% |
| Other amounts payable | 47/48 | €81,896 | €77,280 | -€4,617 | -5.6% |
| Non-recurring operating income | 76A | €874 | - | -€874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,153 | €12,880 | -€274 | -2.1% |
| Other operating charges | 640/8 | €622 | €713 | +€91 | +14.6% |
| Gross operating margin | 9900 | €74,287 | €68,362 | -€5,924 | -8.0% |
| Operating profit (loss) | 9901 | €60,511 | €54,769 | -€5,742 | -9.5% |
| Financial income | 75/76B | - | €568 | +€568 | |
| Recurring financial income | 75 | - | €568 | +€568 | |
| Financial charges | 65/66B | €84 | €84 | +€0 | +0.1% |
| Recurring financial charges | 65 | €84 | €84 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €60,427 | €55,254 | -€5,173 | -8.6% |
| Income taxes | 67/77 | €12,344 | €11,786 | -€559 | -4.5% |
| Profit (loss) for the period | 9904 | €48,083 | €43,468 | -€4,615 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,083 | €43,468 | -€4,615 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.