DIERENARTS LANGENDRIES: 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 LANGENDRIES
Largest movements
- Receivables within one year +€68,802
up €68,802 (+71.4%), from €96,420 to €165,221
of which Trade receivables: +€62,879
- Tangible fixed assets +€39,137
up €39,137 (+18.0%), from €217,090 to €256,227
of which Furniture and vehicles: +€28,907
- Cash +€22,696
up €22,696 (+21.2%), from €107,050 to €129,746
mainly Net result for the year (+€61,537) and Trade debts (+€42,947)
- Stocks and contracts -€8,575
down €8,575 (-11.3%), from €76,041 to €67,467
- Reserves +€50,087
up €50,087 (+30.7%), from €163,317 to €213,404
- Trade debts +€42,947
up €42,947 (+78.2%), from €54,924 to €97,871
- Debts after one year +€21,669
up €21,669 (+11.9%), from €181,525 to €203,195
- Other debts +€7,243
up €7,243 (+10.1%), from €71,994 to €79,237
- Gross operating margin +€49,978
up €49,978 (+60.6%), from €82,486 to €132,464
- Taxes +€10,823
up €10,823 (+87.8%), from €12,325 to €23,148
- Depreciation +€7,405
up €7,405 (+32.0%), from €23,147 to €30,552
- Financial charges +€2,119
up €2,119 (+16.6%), from €12,790 to €14,909
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 | €504,231 | €627,493 | +€123,262 | +24.4% |
| Fixed assets | 21/28 | €217,090 | €256,227 | +€39,137 | +18.0% |
| Tangible fixed assets | 22/27 | €217,090 | €256,227 | +€39,137 | +18.0% |
| Land and buildings | 22 | €177,452 | €189,607 | +€12,155 | +6.8% |
| Plant, machinery and equipment | 23 | €13,900 | €12,987 | -€913 | -6.6% |
| Furniture and vehicles | 24 | €19,483 | €48,390 | +€28,907 | +148.4% |
| Other tangible fixed assets | 26 | €6,254 | €5,242 | -€1,012 | -16.2% |
| Current assets | 29/58 | €287,141 | €371,266 | +€84,125 | +29.3% |
| Stocks and contracts in progress | 3 | €76,041 | €67,467 | -€8,575 | -11.3% |
| Stocks | 30/36 | €76,041 | €67,467 | -€8,575 | -11.3% |
| Amounts receivable within one year | 40/41 | €96,420 | €165,221 | +€68,802 | +71.4% |
| Trade receivables | 40 | €96,379 | €159,258 | +€62,879 | +65.2% |
| Other amounts receivable | 41 | €41 | €5,964 | +€5,923 | +14495.1% |
| Current investments | 50/53 | €6,000 | €6,000 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €107,050 | €129,746 | +€22,696 | +21.2% |
| Deferred charges and accrued income | 490/1 | €1,631 | €2,833 | +€1,202 | +73.7% |
| Total equity and liabilities | 10/49 | €504,231 | €627,493 | +€123,262 | +24.4% |
| Equity | 10/15 | €175,717 | €225,804 | +€50,087 | +28.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €163,317 | €213,404 | +€50,087 | +30.7% |
| Distributable reserves | 133 | €163,317 | €213,404 | +€50,087 | +30.7% |
| Amounts payable | 17/49 | €328,514 | €401,689 | +€73,175 | +22.3% |
| Amounts payable after more than one year | 17 | €181,525 | €203,195 | +€21,669 | +11.9% |
| Financial debts | 170/4 | €181,525 | €203,195 | +€21,669 | +11.9% |
| Amounts payable within one year | 42/48 | €146,989 | €198,494 | +€51,505 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €15,310 | €15,383 | +€73 | +0.5% |
| Trade debts | 44 | €54,924 | €97,871 | +€42,947 | +78.2% |
| Suppliers | 440/4 | €54,924 | €97,871 | +€42,947 | +78.2% |
| Taxes, remuneration and social security | 45 | €4,761 | €6,004 | +€1,242 | +26.1% |
| Taxes | 450/3 | €4,761 | €6,004 | +€1,242 | +26.1% |
| Other amounts payable | 47/48 | €71,994 | €79,237 | +€7,243 | +10.1% |
| Non-recurring operating income | 76A | - | €3,870 | +€3,870 | |
| Remuneration, social security and pensions | 62 | €955 | €769 | -€186 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,147 | €30,552 | +€7,405 | +32.0% |
| Other operating charges | 640/8 | €1,282 | €1,609 | +€327 | +25.5% |
| Gross operating margin | 9900 | €82,486 | €132,464 | +€49,978 | +60.6% |
| Operating profit (loss) | 9901 | €57,101 | €99,534 | +€42,433 | +74.3% |
| Financial income | 75/76B | €63 | €60 | -€3 | -4.4% |
| Recurring financial income | 75 | €63 | €60 | -€3 | -4.4% |
| Financial charges | 65/66B | €12,790 | €14,909 | +€2,119 | +16.6% |
| Recurring financial charges | 65 | €12,790 | €14,909 | +€2,119 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €44,374 | €84,685 | +€40,311 | +90.8% |
| Income taxes | 67/77 | €12,325 | €23,148 | +€10,823 | +87.8% |
| Profit (loss) for the period | 9904 | €32,049 | €61,537 | +€29,488 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,049 | €61,537 | +€29,488 | +92.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.