Dierenarts Lefever Jason: 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 Lefever Jason
Largest movements
- Cash +€8,790
up €8,790 (+23.4%), from €37,635 to €46,425
mainly Net result for the year (+€47,788) and Tax, wage and social debts (+€15,145)
- Stocks and contracts +€7,965
up €7,965 (+100%), from €7,933 to €15,898
- Deferred charges and accrued income +€5,052
new in 2025: €5,052
- Receivables within one year -€3,536
down €3,536 (-25.4%), from €13,908 to €10,372
of which Trade receivables: -€3,536
- Tangible fixed assets -€1,040
down €1,040 (-20.6%), from €5,041 to €4,001
- Tax, wage and social debts +€15,145
up €15,145 (+203%), from €7,461 to €22,606
- Reserves +€4,682
up €4,682 (+10.9%), from €43,106 to €47,788
- Trade debts -€2,388
down €2,388 (-33.9%), from €7,042 to €4,654
- Gross operating margin +€8,714
up €8,714 (+14.5%), from €60,073 to €68,786
- Financial charges +€2,001
up €2,001 (+1,101%), from €182 to €2,183
- Taxes +€1,083
up €1,083 (+6.5%), from €16,626 to €17,709
- Depreciation +€881
up €881 (+554%), from €159 to €1,040
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 | €64,516 | €81,749 | +€17,232 | +26.7% |
| Fixed assets | 21/28 | €5,041 | €4,001 | -€1,040 | -20.6% |
| Tangible fixed assets | 22/27 | €5,041 | €4,001 | -€1,040 | -20.6% |
| Plant, machinery and equipment | 23 | €5,041 | €4,001 | -€1,040 | -20.6% |
| Current assets | 29/58 | €59,476 | €77,748 | +€18,272 | +30.7% |
| Stocks and contracts in progress | 3 | €7,933 | €15,898 | +€7,965 | +100% |
| Stocks | 30/36 | €7,933 | €15,898 | +€7,965 | +100% |
| Amounts receivable within one year | 40/41 | €13,908 | €10,372 | -€3,536 | -25.4% |
| Trade receivables | 40 | €13,908 | €10,372 | -€3,536 | -25.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37,635 | €46,425 | +€8,790 | +23.4% |
| Deferred charges and accrued income | 490/1 | - | €5,052 | +€5,052 | |
| Total equity and liabilities | 10/49 | €64,516 | €81,749 | +€17,232 | +26.7% |
| Equity | 10/15 | €48,106 | €52,788 | +€4,682 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,106 | €47,788 | +€4,682 | +10.9% |
| Distributable reserves | 133 | €43,106 | €47,788 | +€4,682 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,410 | €28,961 | +€12,551 | +76.5% |
| Amounts payable within one year | 42/48 | €16,410 | €28,961 | +€12,551 | +76.5% |
| Trade debts | 44 | €7,042 | €4,654 | -€2,388 | -33.9% |
| Suppliers | 440/4 | €7,042 | €4,654 | -€2,388 | -33.9% |
| Advances received on contracts in progress | 46 | €899 | €894 | -€5 | -0.6% |
| Taxes, remuneration and social security | 45 | €7,461 | €22,606 | +€15,145 | +203% |
| Taxes | 450/3 | €7,461 | €22,606 | +€15,145 | +203% |
| Other amounts payable | 47/48 | €1,009 | €807 | -€202 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159 | €1,040 | +€881 | +554% |
| Other operating charges | 640/8 | €0 | €285 | +€285 | |
| Gross operating margin | 9900 | €60,073 | €68,786 | +€8,714 | +14.5% |
| Operating profit (loss) | 9901 | €59,913 | €67,461 | +€7,548 | +12.6% |
| Financial income | 75/76B | €0 | €219 | +€218 | +47,443% |
| Recurring financial income | 75 | €0 | €219 | +€218 | +47,443% |
| Financial charges | 65/66B | €182 | €2,183 | +€2,001 | +1,101% |
| Recurring financial charges | 65 | €182 | €2,183 | +€2,001 | +1,101% |
| Profit (loss) for the period before taxes | 9903 | €59,732 | €65,497 | +€5,765 | +9.7% |
| Income taxes | 67/77 | €16,626 | €17,709 | +€1,083 | +6.5% |
| Profit (loss) for the period | 9904 | €43,106 | €47,788 | +€4,682 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,106 | €47,788 | +€4,682 | +10.9% |
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 25 October 2026 via checked.be.