Dierenarts M. Stams: 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 M. Stams
Largest movements
- Tangible fixed assets +€17,187
up €17,187 (+105%), from €16,292 to €33,479
of which Furniture and vehicles: +€12,365
- Cash +€10,554
up €10,554 (+27.5%), from €38,397 to €48,951
mainly Net result for the year (+€33,845) and Receivables within one year (+€9,225)
- Receivables within one year -€9,225
down €9,225 (-81.7%), from €11,289 to €2,064
of which Trade receivables: -€11,289
- Reserves +€33,845
up €33,845 (+104%), from €32,500 to €66,345
- Other debts -€7,042
no longer reported in 2025 (was €7,042)
- Trade debts -€5,611
down €5,611 (-90.4%), from €6,204 to €593
- Debts after one year -€5,221
down €5,221 (-34.3%), from €15,219 to €9,998
- Tax, wage and social debts +€2,545
up €2,545 (+88.1%), from €2,890 to €5,435
- Turnover +€34,669
up €34,669 (+49.6%), from €69,913 to €104,582
- Gross operating margin +€29,005
up €29,005 (+53.2%), from €54,529 to €83,534
- Financial charges +€16,402
up €16,402 (+2,752%), from €596 to €16,998
of which Non-recurring financial charges: +€16,292
- Purchases and services +€5,664
up €5,664 (+36.8%), from €15,384 to €21,048
- Depreciation -€4,104
down €4,104 (-71.4%), from €5,750 to €1,646
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 | €65,978 | €84,494 | +€18,516 | +28.1% |
| Fixed assets | 21/28 | €16,292 | €33,479 | +€17,187 | +105% |
| Tangible fixed assets | 22/27 | €16,292 | €33,479 | +€17,187 | +105% |
| Plant, machinery and equipment | 23 | - | €4,822 | +€4,822 | |
| Furniture and vehicles | 24 | €16,292 | €28,657 | +€12,365 | +75.9% |
| Current assets | 29/58 | €49,686 | €51,015 | +€1,329 | +2.7% |
| Amounts receivable within one year | 40/41 | €11,289 | €2,064 | -€9,225 | -81.7% |
| Trade receivables | 40 | €11,289 | - | -€11,289 | |
| Other amounts receivable | 41 | - | €2,064 | +€2,064 | |
| Cash at bank and in hand | 54/58 | €38,397 | €48,951 | +€10,554 | +27.5% |
| Total equity and liabilities | 10/49 | €65,978 | €84,494 | +€18,516 | +28.1% |
| Equity | 10/15 | €34,623 | €68,468 | +€33,845 | +97.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,500 | €66,345 | +€33,845 | +104% |
| Distributable reserves | 133 | €32,500 | €66,345 | +€33,845 | +104% |
| Profit (loss) carried forward | 14 | €123 | €123 | = | 0.0% |
| Amounts payable | 17/49 | €31,355 | €16,026 | -€15,329 | -48.9% |
| Amounts payable after more than one year | 17 | €15,219 | €9,998 | -€5,221 | -34.3% |
| Financial debts | 170/4 | €15,219 | €9,998 | -€5,221 | -34.3% |
| Amounts payable within one year | 42/48 | €16,136 | €6,028 | -€10,108 | -62.6% |
| Trade debts | 44 | €6,204 | €593 | -€5,611 | -90.4% |
| Suppliers | 440/4 | €6,204 | €593 | -€5,611 | -90.4% |
| Taxes, remuneration and social security | 45 | €2,890 | €5,435 | +€2,545 | +88.1% |
| Taxes | 450/3 | €2,890 | €5,435 | +€2,545 | +88.1% |
| Other amounts payable | 47/48 | €7,042 | - | -€7,042 | |
| Turnover | 70 | €69,913 | €104,582 | +€34,669 | +49.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,384 | €21,048 | +€5,664 | +36.8% |
| Remuneration, social security and pensions | 62 | €27,740 | €25,006 | -€2,734 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,750 | €1,646 | -€4,104 | -71.4% |
| Other operating charges | 640/8 | €504 | €345 | -€159 | -31.5% |
| Gross operating margin | 9900 | €54,529 | €83,534 | +€29,005 | +53.2% |
| Operating profit (loss) | 9901 | €20,535 | €56,537 | +€36,002 | +175% |
| Financial charges | 65/66B | €596 | €16,998 | +€16,402 | +2,752% |
| Recurring financial charges | 65 | €596 | €706 | +€110 | +18.5% |
| Non-recurring financial charges | 66B | - | €16,292 | +€16,292 | |
| Profit (loss) for the period before taxes | 9903 | €19,939 | €39,539 | +€19,600 | +98.3% |
| Income taxes | 67/77 | €6,204 | €5,694 | -€510 | -8.2% |
| Profit (loss) for the period | 9904 | €13,735 | €33,845 | +€20,110 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €13,735 | €33,845 | +€20,110 | +146% |
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 30 October 2026 via checked.be.