DIERENARTS FLEUR MENNES: what changed
What changed
DIERENARTS FLEUR MENNES
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€80,345
2024 · €72,261+€8,084
Equity
€5,000
2024 · €144,337-€139,337
Cash
€217,332
2024 · €204,710+€12,622
Balance sheet total
€335,995
2024 · €318,325+€17,670
Largest movements
Assets
- Cash +€12,622
up €12,622 (+6.2%), from €204,710 to €217,332
mainly Other debts (+€222,218) and Net result for the year (+€80,345)
- Receivables within one year +€11,112
up €11,112 (+15.7%), from €70,838 to €81,950
of which Trade receivables: +€16,027
Equity and liabilities
- Other debts +€222,218
up €222,218, from €0 to €222,218
- Debts after one year -€124,145
down €124,145 (-100%), from €124,145 to €0
- Profit (loss) carried forward -€72,261
down €72,261 (-100%), from €72,261 to €0
- Reserves -€67,076
down €67,076 (-100%), from €67,076 to €0
- Trade debts +€41,512
up €41,512 (+140%), from €29,580 to €71,092
Income statement
- Depreciation -€16,651
down €16,651 (-82.8%), from €20,102 to €3,452
- Taxes +€9,493
up €9,493 (+46.8%), from €20,263 to €29,756
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€72,261
Gross operating margin
+€787
Depreciation
+€16,651
Other operating charges
+€47
Financial income
-€112
Financial charges
+€205
Taxes
-€9,493
Result 2025
€80,345
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€356,450
Investment
€0
Financing
-€343,827
Cash 2024
€204,710
From operations (derived)
+€356,450
Net result for the year
+€80,345
Depreciation
+€3,452
Stocks and contracts
+€1,054
Receivables within one year
-€11,112
Deferred charges and accrued income
+€1,558
Trade debts
+€41,512
Tax, wage and social debts
+€17,422
Other debts
+€222,218
Financing
-€343,827
Debts after one year
-€124,145
Contributions, distributions and other
-€219,683
Cash 2025
€217,332
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,325 | €335,995 | +€17,670 | +5.6% |
| Formation expenses | 20 | €50 | €0 | -€50 | -100% |
| Fixed assets | 21/28 | €3,421 | €20 | -€3,401 | -99.4% |
| Intangible fixed assets | 21 | €942 | €0 | -€942 | -100% |
| Tangible fixed assets | 22/27 | €2,480 | €20 | -€2,460 | -99.2% |
| Plant, machinery and equipment | 23 | €809 | €0 | -€809 | -100% |
| Furniture and vehicles | 24 | €179 | €20 | -€159 | -88.8% |
| Other tangible fixed assets | 26 | €1,492 | €0 | -€1,492 | -100% |
| Current assets | 29/58 | €314,853 | €335,975 | +€21,122 | +6.7% |
| Stocks and contracts in progress | 3 | €32,723 | €31,669 | -€1,054 | -3.2% |
| Stocks | 30/36 | €32,723 | €31,669 | -€1,054 | -3.2% |
| Amounts receivable within one year | 40/41 | €70,838 | €81,950 | +€11,112 | +15.7% |
| Trade receivables | 40 | €64,615 | €80,642 | +€16,027 | +24.8% |
| Other amounts receivable | 41 | €6,223 | €1,308 | -€4,915 | -79.0% |
| Cash at bank and in hand | 54/58 | €204,710 | €217,332 | +€12,622 | +6.2% |
| Deferred charges and accrued income | 490/1 | €6,583 | €5,024 | -€1,558 | -23.7% |
| Total equity and liabilities | 10/49 | €318,325 | €335,995 | +€17,670 | +5.6% |
| Equity | 10/15 | €144,337 | €5,000 | -€139,337 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,076 | €0 | -€67,076 | -100% |
| Distributable reserves | 133 | €67,076 | €0 | -€67,076 | -100% |
| Profit (loss) carried forward | 14 | €72,261 | €0 | -€72,261 | -100% |
| Amounts payable | 17/49 | €173,988 | €330,995 | +€157,008 | +90.2% |
| Amounts payable after more than one year | 17 | €124,145 | €0 | -€124,145 | -100% |
| Financial debts | 170/4 | €124,145 | €0 | -€124,145 | -100% |
| Amounts payable within one year | 42/48 | €49,843 | €330,995 | +€281,152 | +564% |
| Trade debts | 44 | €29,580 | €71,092 | +€41,512 | +140% |
| Suppliers | 440/4 | €29,580 | €71,092 | +€41,512 | +140% |
| Taxes, remuneration and social security | 45 | €20,263 | €37,685 | +€17,422 | +86.0% |
| Taxes | 450/3 | €20,263 | €37,685 | +€17,422 | +86.0% |
| Other amounts payable | 47/48 | €0 | €222,218 | +€222,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,102 | €3,452 | -€16,651 | -82.8% |
| Other operating charges | 640/8 | €947 | €901 | -€47 | -4.9% |
| Gross operating margin | 9900 | €114,745 | €115,531 | +€787 | +0.7% |
| Operating profit (loss) | 9901 | €93,695 | €111,179 | +€17,484 | +18.7% |
| Financial income | 75/76B | €124 | €12 | -€112 | -90.4% |
| Recurring financial income | 75 | €124 | €12 | -€112 | -90.4% |
| Financial charges | 65/66B | €1,295 | €1,090 | -€205 | -15.8% |
| Recurring financial charges | 65 | €1,295 | €1,090 | -€205 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €92,524 | €110,101 | +€17,576 | +19.0% |
| Income taxes | 67/77 | €20,263 | €29,756 | +€9,493 | +46.8% |
| Profit (loss) for the period | 9904 | €72,261 | €80,345 | +€8,084 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,261 | €80,345 | +€8,084 | +11.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.