Dierenarts Kiani Couder: what changed
Dierenarts Kiani Couder
Largest movements
- Cash -€23,272
down €23,272 (-58.1%), from €40,051 to €16,778
mainly Contributions, distributions and other (-€30,000) and Deferred charges and accrued income (-€658)
- Deferred charges and accrued income +€658
up €658 (+66.4%), from €990 to €1,648
- Reserves -€37,590
down €37,590 (-69.4%), from €54,142 to €16,552
- Profit (loss) carried forward +€9,158
no longer reported in 2025 (was -€9,158)
- Tax, wage and social debts +€3,863
up €3,863 (+213%), from €1,812 to €5,675
of which Taxes: +€3,863
- Trade debts +€1,240
up €1,240 (+193%), from €641 to €1,882
- Other debts +€500
up €500 (+261%), from €191 to €691
- Gross operating margin +€10,804
up €10,804, from -€8,207 to €2,597
- Depreciation -€487
down €487 (-88.5%), from €551 to €63
- Other operating charges +€434
up €434 (+368%), from €118 to €552
- Financial charges +€124
up €124 (+83.7%), from €149 to €273
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 | €49,629 | €26,800 | -€22,829 | -46.0% |
| Fixed assets | 21/28 | €63 | - | -€63 | |
| Tangible fixed assets | 22/27 | €63 | - | -€63 | |
| Plant, machinery and equipment | 23 | €63 | - | -€63 | |
| Current assets | 29/58 | €49,566 | €26,800 | -€22,766 | -45.9% |
| Amounts receivable within one year | 40/41 | €8,525 | €8,373 | -€152 | -1.8% |
| Trade receivables | 40 | €4,091 | €6,007 | +€1,916 | +46.8% |
| Other amounts receivable | 41 | €4,434 | €2,367 | -€2,067 | -46.6% |
| Cash at bank and in hand | 54/58 | €40,051 | €16,778 | -€23,272 | -58.1% |
| Deferred charges and accrued income | 490/1 | €990 | €1,648 | +€658 | +66.4% |
| Total equity and liabilities | 10/49 | €49,629 | €26,800 | -€22,829 | -46.0% |
| Equity | 10/15 | €46,985 | €18,552 | -€28,432 | -60.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,142 | €16,552 | -€37,590 | -69.4% |
| Distributable reserves | 133 | €54,142 | €16,552 | -€37,590 | -69.4% |
| Profit (loss) carried forward | 14 | -€9,158 | - | +€9,158 | |
| Amounts payable | 17/49 | €2,645 | €8,247 | +€5,603 | +212% |
| Amounts payable within one year | 42/48 | €2,645 | €8,247 | +€5,603 | +212% |
| Trade debts | 44 | €641 | €1,882 | +€1,240 | +193% |
| Suppliers | 440/4 | €641 | €1,882 | +€1,240 | +193% |
| Taxes, remuneration and social security | 45 | €1,812 | €5,675 | +€3,863 | +213% |
| Taxes | 450/3 | €912 | €4,775 | +€3,863 | +424% |
| Remuneration and social security | 454/9 | €900 | €900 | = | 0.0% |
| Other amounts payable | 47/48 | €191 | €691 | +€500 | +261% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €63 | -€487 | -88.5% |
| Other operating charges | 640/8 | €118 | €552 | +€434 | +368% |
| Gross operating margin | 9900 | -€8,207 | €2,597 | +€10,804 | |
| Operating profit (loss) | 9901 | -€8,876 | €1,982 | +€10,857 | |
| Financial charges | 65/66B | €149 | €273 | +€124 | +83.7% |
| Recurring financial charges | 65 | €149 | €273 | +€124 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,024 | €1,709 | +€10,733 | |
| Income taxes | 67/77 | €133 | €141 | +€8 | +5.8% |
| Profit (loss) for the period | 9904 | -€9,158 | €1,568 | +€10,725 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,158 | €1,568 | +€10,725 |
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 6 November 2026 via checked.be.