Dierenarts Jonas Scheers: what changed
Two fiscal 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 Jonas Scheers
Largest movements
- Cash +€17,165
up €17,165 (+22.4%), from €76,665 to €93,830
mainly Other debts (+€68,726) and Net result for the year (+€34,779)
- Receivables within one year -€5,767
down €5,767 (-41.9%), from €13,767 to €8,000
- Reserves -€69,840
down €69,840 (-100.0%), from €69,840 to €0
- Other debts +€68,726
up €68,726 (+2854.3%), from €2,408 to €71,134
- Tax, wage and social debts +€12,511
up €12,511 (+79.8%), from €15,685 to €28,196
of which Taxes: +€12,511
- Gross operating margin +€10,837
up €10,837 (+31.8%), from €34,047 to €44,884
- Taxes +€2,133
up €2,133 (+31.3%), from €6,810 to €8,944
- Depreciation -€699
down €699 (-100.0%), from €699 to €0
- Other operating charges +€520
up €520 (+91.3%), from €569 to €1,089
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.
Cash bridge derived
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 | €90,433 | €101,830 | +€11,398 | +12.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €90,433 | €101,830 | +€11,398 | +12.6% |
| Amounts receivable within one year | 40/41 | €13,767 | €8,000 | -€5,767 | -41.9% |
| Trade receivables | 40 | €13,767 | €8,000 | -€5,767 | -41.9% |
| Cash at bank and in hand | 54/58 | €76,665 | €93,830 | +€17,165 | +22.4% |
| Total equity and liabilities | 10/49 | €90,433 | €101,830 | +€11,398 | +12.6% |
| Equity | 10/15 | €72,340 | €2,500 | -€69,840 | -96.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €69,840 | €0 | -€69,840 | -100.0% |
| Distributable reserves | 133 | €69,840 | €0 | -€69,840 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,093 | €99,330 | +€81,237 | +449.0% |
| Amounts payable within one year | 42/48 | €18,093 | €99,330 | +€81,237 | +449.0% |
| Taxes, remuneration and social security | 45 | €15,685 | €28,196 | +€12,511 | +79.8% |
| Taxes | 450/3 | €13,185 | €25,696 | +€12,511 | +94.9% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,408 | €71,134 | +€68,726 | +2854.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €0 | -€699 | -100.0% |
| Other operating charges | 640/8 | €569 | €1,089 | +€520 | +91.3% |
| Gross operating margin | 9900 | €34,047 | €44,884 | +€10,837 | +31.8% |
| Operating profit (loss) | 9901 | €32,779 | €43,795 | +€11,016 | +33.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €100 | €72 | -€28 | -27.8% |
| Recurring financial charges | 65 | €100 | €72 | -€28 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €32,678 | €43,722 | +€11,044 | +33.8% |
| Income taxes | 67/77 | €6,810 | €8,944 | +€2,133 | +31.3% |
| Profit (loss) for the period | 9904 | €25,868 | €34,779 | +€8,911 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,868 | €34,779 | +€8,911 | +34.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.