DIERENARTS GéRARD: 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 GéRARD
Largest movements
- Receivables within one year +€19,582
up €19,582 (+1,262%), from €1,552 to €21,134
of which Other amounts receivable: +€19,461
- Current investments +€12,000
up €12,000 (+30.3%), from €39,669 to €51,669
- Tangible fixed assets -€6,180
down €6,180 (-54.9%), from €11,266 to €5,086
of which Plant, machinery and equipment: -€4,600
- Cash +€2,775
up €2,775 (+4.0%), from €68,645 to €71,420
mainly Net result for the year (+€42,083) and Depreciation (+€6,180)
- Reserves +€42,083
up €42,083 (+42.6%), from €98,692 to €140,776
- Other debts -€8,058
down €8,058 (-72.1%), from €11,178 to €3,120
- Trade debts -€4,034
down €4,034 (-96.8%), from €4,166 to €132
- Gross operating margin +€25,888
up €25,888 (+65.9%), from €39,255 to €65,143
- Taxes +€7,051
up €7,051 (+69.3%), from €10,174 to €17,225
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 | €133,680 | €162,940 | +€29,260 | +21.9% |
| Fixed assets | 21/28 | €11,516 | €5,336 | -€6,180 | -53.7% |
| Tangible fixed assets | 22/27 | €11,266 | €5,086 | -€6,180 | -54.9% |
| Land and buildings | 22 | €4,466 | €2,886 | -€1,580 | -35.4% |
| Plant, machinery and equipment | 23 | €6,800 | €2,200 | -€4,600 | -67.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €122,164 | €157,604 | +€35,441 | +29.0% |
| Stocks and contracts in progress | 3 | €11,919 | €11,932 | +€13 | +0.1% |
| Stocks | 30/36 | €11,919 | €11,932 | +€13 | +0.1% |
| Amounts receivable within one year | 40/41 | €1,552 | €21,134 | +€19,582 | +1,262% |
| Trade receivables | 40 | €853 | €974 | +€121 | +14.2% |
| Other amounts receivable | 41 | €699 | €20,160 | +€19,461 | +2,785% |
| Current investments | 50/53 | €39,669 | €51,669 | +€12,000 | +30.3% |
| Cash at bank and in hand | 54/58 | €68,645 | €71,420 | +€2,775 | +4.0% |
| Deferred charges and accrued income | 490/1 | €379 | €1,449 | +€1,070 | +282% |
| Total equity and liabilities | 10/49 | €133,680 | €162,940 | +€29,260 | +21.9% |
| Equity | 10/15 | €108,692 | €150,776 | +€42,083 | +38.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €98,692 | €140,776 | +€42,083 | +42.6% |
| Distributable reserves | 133 | €98,692 | €140,776 | +€42,083 | +42.6% |
| Amounts payable | 17/49 | €24,988 | €12,165 | -€12,823 | -51.3% |
| Amounts payable within one year | 42/48 | €24,988 | €12,165 | -€12,823 | -51.3% |
| Trade debts | 44 | €4,166 | €132 | -€4,034 | -96.8% |
| Suppliers | 440/4 | €4,166 | €132 | -€4,034 | -96.8% |
| Taxes, remuneration and social security | 45 | €9,644 | €8,913 | -€731 | -7.6% |
| Taxes | 450/3 | €9,644 | €8,913 | -€731 | -7.6% |
| Other amounts payable | 47/48 | €11,178 | €3,120 | -€8,058 | -72.1% |
| Non-recurring operating income | 76A | €64 | €0 | -€64 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,180 | €6,180 | +€0 | 0.0% |
| Other operating charges | 640/8 | €948 | €939 | -€9 | -1.0% |
| Gross operating margin | 9900 | €39,255 | €65,143 | +€25,888 | +65.9% |
| Operating profit (loss) | 9901 | €32,127 | €58,024 | +€25,897 | +80.6% |
| Financial income | 75/76B | €845 | €1,372 | +€527 | +62.4% |
| Recurring financial income | 75 | €845 | €1,372 | +€527 | +62.4% |
| Financial charges | 65/66B | €82 | €88 | +€6 | +7.2% |
| Recurring financial charges | 65 | €82 | €88 | +€6 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €32,890 | €59,309 | +€26,418 | +80.3% |
| Income taxes | 67/77 | €10,174 | €17,225 | +€7,051 | +69.3% |
| Profit (loss) for the period | 9904 | €22,716 | €42,083 | +€19,367 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,716 | €42,083 | +€19,367 | +85.3% |
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 15 October 2026 via checked.be.