DIERENARTS JASMIEN THIRY: 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 JASMIEN THIRY
Largest movements
- Receivables within one year +€27,752
up €27,752 (+43.4%), from €64,002 to €91,754
of which Trade receivables: +€27,216
- Tangible fixed assets -€16,782
down €16,782 (-30.5%), from €54,997 to €38,215
- Stocks and contracts -€12,739
down €12,739 (-49.5%), from €25,749 to €13,010
- Cash -€3,941
down €3,941 (-29.3%), from €13,472 to €9,530
mainly Receivables within one year (-€27,752) and Debts after one year (-€16,444)
- Profit (loss) carried forward +€23,589
up €23,589 (+283%), from €8,339 to €31,929
- Debts after one year -€16,444
down €16,444 (-62.4%), from €26,344 to €9,900
- Trade debts -€5,949
down €5,949 (-45.9%), from €12,967 to €7,018
- Current portion of long-term debt -€2,807
down €2,807 (-14.6%), from €19,252 to €16,444
- Gross operating margin -€877
down €877 (-1.5%), from €58,384 to €57,506
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 | €161,299 | €156,309 | -€4,990 | -3.1% |
| Fixed assets | 21/28 | €54,997 | €38,215 | -€16,782 | -30.5% |
| Tangible fixed assets | 22/27 | €54,997 | €38,215 | -€16,782 | -30.5% |
| Land and buildings | 22 | €10,740 | €6,662 | -€4,078 | -38.0% |
| Plant, machinery and equipment | 23 | €16,869 | €11,527 | -€5,342 | -31.7% |
| Furniture and vehicles | 24 | €27,388 | €20,025 | -€7,363 | -26.9% |
| Current assets | 29/58 | €106,302 | €118,094 | +€11,792 | +11.1% |
| Stocks and contracts in progress | 3 | €25,749 | €13,010 | -€12,739 | -49.5% |
| Stocks | 30/36 | €25,749 | €13,010 | -€12,739 | -49.5% |
| Amounts receivable within one year | 40/41 | €64,002 | €91,754 | +€27,752 | +43.4% |
| Trade receivables | 40 | €63,484 | €90,699 | +€27,216 | +42.9% |
| Other amounts receivable | 41 | €519 | €1,055 | +€536 | +103% |
| Cash at bank and in hand | 54/58 | €13,472 | €9,530 | -€3,941 | -29.3% |
| Deferred charges and accrued income | 490/1 | €3,079 | €3,800 | +€720 | +23.4% |
| Total equity and liabilities | 10/49 | €161,299 | €156,309 | -€4,990 | -3.1% |
| Equity | 10/15 | €22,599 | €46,189 | +€23,589 | +104% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,339 | €31,929 | +€23,589 | +283% |
| Amounts payable | 17/49 | €138,700 | €110,121 | -€28,579 | -20.6% |
| Amounts payable after more than one year | 17 | €26,344 | €9,900 | -€16,444 | -62.4% |
| Financial debts | 170/4 | €26,344 | €9,900 | -€16,444 | -62.4% |
| Amounts payable within one year | 42/48 | €112,356 | €100,221 | -€12,135 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €19,252 | €16,444 | -€2,807 | -14.6% |
| Financial debts | 43 | €15,154 | €13,635 | -€1,519 | -10.0% |
| Credit institutions | 430/8 | €15,154 | €13,635 | -€1,519 | -10.0% |
| Trade debts | 44 | €12,967 | €7,018 | -€5,949 | -45.9% |
| Suppliers | 440/4 | €12,967 | €7,018 | -€5,949 | -45.9% |
| Taxes, remuneration and social security | 45 | €22,820 | €21,704 | -€1,117 | -4.9% |
| Taxes | 450/3 | €22,820 | €21,704 | -€1,117 | -4.9% |
| Other amounts payable | 47/48 | €42,164 | €41,421 | -€743 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,701 | €19,251 | +€550 | +2.9% |
| Other operating charges | 640/8 | €2,122 | €1,678 | -€444 | -20.9% |
| Gross operating margin | 9900 | €58,384 | €57,506 | -€877 | -1.5% |
| Operating profit (loss) | 9901 | €37,561 | €36,577 | -€983 | -2.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3,259 | €3,058 | -€201 | -6.2% |
| Recurring financial charges | 65 | €3,259 | €3,058 | -€201 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €34,302 | €33,521 | -€780 | -2.3% |
| Income taxes | 67/77 | €10,081 | €9,932 | -€149 | -1.5% |
| Profit (loss) for the period | 9904 | €24,221 | €23,589 | -€632 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,221 | €23,589 | -€632 | -2.6% |
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 19 October 2026 via checked.be.