Dierenarts Lien Van Huffel: 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 Lien Van Huffel
Largest movements
- Tangible fixed assets -€9,740
down €9,740 (-49.5%), from €19,690 to €9,951
of which Plant, machinery and equipment: -€10,740
- Cash +€5,455
up €5,455 (+14.1%), from €38,781 to €44,236
mainly Depreciation (+€12,010) and Net result for the year (+€7,109)
- Stocks and contracts -€4,040
down €4,040 (-13.6%), from €29,651 to €25,612
- Receivables within one year +€2,458
up €2,458 (+49.8%), from €4,939 to €7,397
of which Trade receivables: +€1,334
- Debts after one year -€5,846
no longer reported in 2025 (was €5,846)
- Current portion of long-term debt -€4,127
down €4,127 (-41.4%), from €9,973 to €5,846
- Reserves +€3,000
up €3,000 (+7.4%), from €40,500 to €43,500
- Trade debts +€1,697
up €1,697 (+17.5%), from €9,678 to €11,375
- Gross operating margin +€880
up €880 (+2.4%), from €36,381 to €37,262
- Depreciation +€651
up €651 (+5.7%), from €11,359 to €12,010
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 | €93,915 | €88,408 | -€5,507 | -5.9% |
| Fixed assets | 21/28 | €19,690 | €10,826 | -€8,865 | -45.0% |
| Tangible fixed assets | 22/27 | €19,690 | €9,951 | -€9,740 | -49.5% |
| Plant, machinery and equipment | 23 | €17,899 | €7,159 | -€10,740 | -60.0% |
| Furniture and vehicles | 24 | €1,791 | €2,791 | +€1,000 | +55.8% |
| Financial fixed assets | 28 | - | €875 | +€875 | |
| Current assets | 29/58 | €74,225 | €77,582 | +€3,358 | +4.5% |
| Stocks and contracts in progress | 3 | €29,651 | €25,612 | -€4,040 | -13.6% |
| Stocks | 30/36 | €29,651 | €25,612 | -€4,040 | -13.6% |
| Amounts receivable within one year | 40/41 | €4,939 | €7,397 | +€2,458 | +49.8% |
| Trade receivables | 40 | €3,726 | €5,059 | +€1,334 | +35.8% |
| Other amounts receivable | 41 | €1,214 | €2,338 | +€1,125 | +92.7% |
| Cash at bank and in hand | 54/58 | €38,781 | €44,236 | +€5,455 | +14.1% |
| Deferred charges and accrued income | 490/1 | €853 | €338 | -€515 | -60.4% |
| Total equity and liabilities | 10/49 | €93,915 | €88,408 | -€5,507 | -5.9% |
| Equity | 10/15 | €56,395 | €59,846 | +€3,450 | +6.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,500 | €43,500 | +€3,000 | +7.4% |
| Distributable reserves | 133 | €40,500 | €43,500 | +€3,000 | +7.4% |
| Profit (loss) carried forward | 14 | €10,895 | €11,346 | +€450 | +4.1% |
| Amounts payable | 17/49 | €37,520 | €28,562 | -€8,957 | -23.9% |
| Amounts payable after more than one year | 17 | €5,846 | - | -€5,846 | |
| Financial debts | 170/4 | €5,846 | - | -€5,846 | |
| Amounts payable within one year | 42/48 | €30,318 | €27,595 | -€2,723 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €9,973 | €5,846 | -€4,127 | -41.4% |
| Trade debts | 44 | €9,678 | €11,375 | +€1,697 | +17.5% |
| Suppliers | 440/4 | €9,678 | €11,375 | +€1,697 | +17.5% |
| Taxes, remuneration and social security | 45 | €7,666 | €7,374 | -€292 | -3.8% |
| Taxes | 450/3 | €5,575 | €5,536 | -€39 | -0.7% |
| Remuneration and social security | 454/9 | €2,091 | €1,838 | -€253 | -12.1% |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,355 | €967 | -€388 | -28.6% |
| Remuneration, social security and pensions | 62 | €14,062 | €13,875 | -€187 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,359 | €12,010 | +€651 | +5.7% |
| Other operating charges | 640/8 | €894 | €1,258 | +€364 | +40.7% |
| Gross operating margin | 9900 | €36,381 | €37,262 | +€880 | +2.4% |
| Operating profit (loss) | 9901 | €10,066 | €10,120 | +€53 | +0.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -84.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -84.1% |
| Financial charges | 65/66B | €415 | €636 | +€220 | +53.0% |
| Recurring financial charges | 65 | €415 | €636 | +€220 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €9,651 | €9,484 | -€167 | -1.7% |
| Income taxes | 67/77 | €2,286 | €2,375 | +€89 | +3.9% |
| Profit (loss) for the period | 9904 | €7,365 | €7,109 | -€256 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,365 | €7,109 | -€256 | -3.5% |
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 29 October 2026 via checked.be.