Dierenarts Justine Thys: what changed
Dierenarts Justine Thys
Largest movements
- Cash +€77,049
up €77,049 (+275%), from €27,992 to €105,042
mainly Other debts (+€90,447) and Net result for the year (+€49,613)
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
- Tangible fixed assets -€9,356
down €9,356 (-36.6%), from €25,595 to €16,239
of which Furniture and vehicles: -€8,990
- Receivables within one year +€3,249
up €3,249 (+18.8%), from €17,285 to €20,534
of which Trade receivables: +€4,368
- Other debts +€90,447
new in 2025: €90,447
- Reserves -€56,687
down €56,687 (-69.2%), from €81,905 to €25,218
- Debts after one year -€9,523
down €9,523 (-85.4%), from €11,150 to €1,628
- Tax, wage and social debts +€6,634
up €6,634 (+121%), from €5,467 to €12,101
of which Taxes: +€6,634
- Taxes +€4,489
up €4,489 (+31.9%), from €14,093 to €18,582
- Gross operating margin +€963
up €963 (+1.2%), from €77,338 to €78,301
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,222 | €142,024 | +€30,802 | +27.7% |
| Fixed assets | 21/28 | €25,595 | €16,239 | -€9,356 | -36.6% |
| Tangible fixed assets | 22/27 | €25,595 | €16,239 | -€9,356 | -36.6% |
| Plant, machinery and equipment | 23 | €696 | €330 | -€366 | -52.6% |
| Furniture and vehicles | 24 | €24,900 | €15,909 | -€8,990 | -36.1% |
| Current assets | 29/58 | €85,627 | €125,785 | +€40,158 | +46.9% |
| Amounts receivable within one year | 40/41 | €17,285 | €20,534 | +€3,249 | +18.8% |
| Trade receivables | 40 | €15,087 | €19,456 | +€4,368 | +29.0% |
| Other amounts receivable | 41 | €2,197 | €1,078 | -€1,119 | -50.9% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €27,992 | €105,042 | +€77,049 | +275% |
| Deferred charges and accrued income | 490/1 | €350 | €210 | -€140 | -40.1% |
| Total equity and liabilities | 10/49 | €111,222 | €142,024 | +€30,802 | +27.7% |
| Equity | 10/15 | €84,905 | €28,218 | -€56,687 | -66.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €81,905 | €25,218 | -€56,687 | -69.2% |
| Distributable reserves | 133 | €81,905 | €25,218 | -€56,687 | -69.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,317 | €113,807 | +€87,490 | +332% |
| Amounts payable after more than one year | 17 | €11,150 | €1,628 | -€9,523 | -85.4% |
| Financial debts | 170/4 | €11,150 | €1,628 | -€9,523 | -85.4% |
| Amounts payable within one year | 42/48 | €15,167 | €112,179 | +€97,012 | +640% |
| Current portion of amounts payable after more than one year | 42 | €9,120 | €9,523 | +€403 | +4.4% |
| Trade debts | 44 | €580 | €108 | -€472 | -81.3% |
| Suppliers | 440/4 | €580 | €108 | -€472 | -81.3% |
| Taxes, remuneration and social security | 45 | €5,467 | €12,101 | +€6,634 | +121% |
| Taxes | 450/3 | €3,817 | €10,451 | +€6,634 | +174% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | - | €90,447 | +€90,447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,421 | €9,356 | -€65 | -0.7% |
| Other operating charges | 640/8 | €1,016 | €950 | -€66 | -6.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €77,338 | €78,301 | +€963 | +1.2% |
| Operating profit (loss) | 9901 | €66,900 | €67,995 | +€1,094 | +1.6% |
| Financial income | 75/76B | €876 | €956 | +€81 | +9.2% |
| Recurring financial income | 75 | €876 | €956 | +€81 | +9.2% |
| Financial charges | 65/66B | €1,156 | €756 | -€400 | -34.6% |
| Recurring financial charges | 65 | €1,156 | €756 | -€400 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €66,620 | €68,195 | +€1,575 | +2.4% |
| Income taxes | 67/77 | €14,093 | €18,582 | +€4,489 | +31.9% |
| Profit (loss) for the period | 9904 | €52,527 | €49,613 | -€2,914 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,527 | €49,613 | -€2,914 | -5.5% |
Next steps
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 2 November 2026 via checked.be.