Dierenarts Evy Robbens: 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 Evy Robbens
Largest movements
- Tangible fixed assets -€5,936
down €5,936 (-2.5%), from €240,110 to €234,174
of which Furniture and vehicles: -€5,936
- Cash +€3,448
up €3,448 (+270%), from €1,279 to €4,728
mainly Other debts (+€66,188) and Net result for the year (+€12,579)
- Debts after one year -€83,360
down €83,360 (-39.3%), from €212,100 to €128,741
- Other debts +€66,188
up €66,188 (+671%), from €9,871 to €76,058
- Reserves +€12,579
up €12,579 (+923%), from €1,364 to €13,943
- Tax, wage and social debts +€3,189
up €3,189 (+115%), from €2,765 to €5,954
- Gross operating margin +€18,503
up €18,503 (+339%), from €5,451 to €23,954
- Taxes +€3,122
up €3,122 (+3,985%), from €78 to €3,200
- Depreciation +€2,227
up €2,227 (+60.0%), from €3,709 to €5,936
- Financial charges -€802
down €802 (-31.1%), from €2,583 to €1,780
- Other operating charges -€419
down €419 (-47.8%), from €877 to €458
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 | €248,973 | €247,501 | -€1,473 | -0.6% |
| Fixed assets | 21/28 | €240,110 | €234,174 | -€5,936 | -2.5% |
| Tangible fixed assets | 22/27 | €240,110 | €234,174 | -€5,936 | -2.5% |
| Land and buildings | 22 | €220,000 | €220,000 | = | 0.0% |
| Furniture and vehicles | 24 | €20,110 | €14,174 | -€5,936 | -29.5% |
| Current assets | 29/58 | €8,863 | €13,326 | +€4,463 | +50.4% |
| Amounts receivable within one year | 40/41 | €6,381 | €7,511 | +€1,130 | +17.7% |
| Trade receivables | 40 | €5,264 | €6,790 | +€1,526 | +29.0% |
| Other amounts receivable | 41 | €1,117 | €722 | -€395 | -35.4% |
| Cash at bank and in hand | 54/58 | €1,279 | €4,728 | +€3,448 | +270% |
| Deferred charges and accrued income | 490/1 | €1,203 | €1,087 | -€116 | -9.6% |
| Total equity and liabilities | 10/49 | €248,973 | €247,501 | -€1,473 | -0.6% |
| Equity | 10/15 | €11,364 | €23,943 | +€12,579 | +111% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,364 | €13,943 | +€12,579 | +923% |
| Distributable reserves | 133 | €1,364 | €13,943 | +€12,579 | +923% |
| Amounts payable | 17/49 | €237,610 | €223,558 | -€14,052 | -5.9% |
| Amounts payable after more than one year | 17 | €212,100 | €128,741 | -€83,360 | -39.3% |
| Financial debts | 170/4 | €212,100 | €128,741 | -€83,360 | -39.3% |
| Amounts payable within one year | 42/48 | €24,759 | €94,817 | +€70,058 | +283% |
| Current portion of amounts payable after more than one year | 42 | €11,205 | €11,337 | +€132 | +1.2% |
| Trade debts | 44 | €919 | €1,467 | +€548 | +59.7% |
| Suppliers | 440/4 | €919 | €1,467 | +€548 | +59.7% |
| Taxes, remuneration and social security | 45 | €2,765 | €5,954 | +€3,189 | +115% |
| Taxes | 450/3 | €2,765 | €5,954 | +€3,189 | +115% |
| Other amounts payable | 47/48 | €9,871 | €76,058 | +€66,188 | +671% |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,709 | €5,936 | +€2,227 | +60.0% |
| Other operating charges | 640/8 | €877 | €458 | -€419 | -47.8% |
| Gross operating margin | 9900 | €5,451 | €23,954 | +€18,503 | +339% |
| Operating profit (loss) | 9901 | €866 | €17,560 | +€16,694 | +1,929% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,583 | €1,780 | -€802 | -31.1% |
| Recurring financial charges | 65 | €2,583 | €1,780 | -€802 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,717 | €15,779 | +€17,497 | |
| Income taxes | 67/77 | €78 | €3,200 | +€3,122 | +3,985% |
| Profit (loss) for the period | 9904 | -€1,796 | €12,579 | +€14,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,796 | €12,579 | +€14,375 |
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.