Dierenarts Ine Moens: what changed
Dierenarts Ine Moens
Largest movements
- Cash -€25,934
down €25,934 (-37.3%), from €69,455 to €43,521
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€4,023)
- Receivables within one year +€3,135
up €3,135 (+37.0%), from €8,475 to €11,610
- Profit (loss) carried forward -€19,145
down €19,145 (-34.9%), from €54,876 to €35,731
- Tax, wage and social debts -€4,023
down €4,023 (-33.3%), from €12,071 to €8,048
- Gross operating margin +€4,624
up €4,624 (+13.1%), from €35,378 to €40,001
- Depreciation -€3,402
down €3,402 (-89.7%), from €3,794 to €392
- Taxes +€1,652
up €1,652 (+25.5%), from €6,482 to €8,134
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,403 | €56,240 | -€23,163 | -29.2% |
| Fixed assets | 21/28 | €800 | €409 | -€392 | -49.0% |
| Tangible fixed assets | 22/27 | €800 | €409 | -€392 | -49.0% |
| Furniture and vehicles | 24 | €800 | €409 | -€392 | -49.0% |
| Current assets | 29/58 | €78,603 | €55,832 | -€22,771 | -29.0% |
| Amounts receivable within one year | 40/41 | €8,475 | €11,610 | +€3,135 | +37.0% |
| Trade receivables | 40 | €8,475 | €11,610 | +€3,135 | +37.0% |
| Cash at bank and in hand | 54/58 | €69,455 | €43,521 | -€25,934 | -37.3% |
| Deferred charges and accrued income | 490/1 | €673 | €701 | +€28 | +4.2% |
| Total equity and liabilities | 10/49 | €79,403 | €56,240 | -€23,163 | -29.2% |
| Equity | 10/15 | €59,876 | €40,731 | -€19,145 | -32.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,876 | €35,731 | -€19,145 | -34.9% |
| Amounts payable | 17/49 | €19,527 | €15,509 | -€4,019 | -20.6% |
| Amounts payable within one year | 42/48 | €12,845 | €8,607 | -€4,238 | -33.0% |
| Trade debts | 44 | €133 | €466 | +€333 | +250% |
| Suppliers | 440/4 | €133 | €466 | +€333 | +250% |
| Taxes, remuneration and social security | 45 | €12,071 | €8,048 | -€4,023 | -33.3% |
| Taxes | 450/3 | €12,071 | €8,048 | -€4,023 | -33.3% |
| Other amounts payable | 47/48 | €640 | €93 | -€547 | -85.5% |
| Accrued charges and deferred income | 492/3 | €6,683 | €6,902 | +€219 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,794 | €392 | -€3,402 | -89.7% |
| Other operating charges | 640/8 | €562 | €580 | +€18 | +3.2% |
| Gross operating margin | 9900 | €35,378 | €40,001 | +€4,624 | +13.1% |
| Operating profit (loss) | 9901 | €31,022 | €39,029 | +€8,007 | +25.8% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €30,983 | €38,989 | +€8,006 | +25.8% |
| Income taxes | 67/77 | €6,482 | €8,134 | +€1,652 | +25.5% |
| Profit (loss) for the period | 9904 | €24,501 | €30,855 | +€6,354 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,501 | €30,855 | +€6,354 | +25.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.