Dierenarts Maarten Vincken: what changed
Dierenarts Maarten Vincken
Largest movements
- Tangible fixed assets -€16,019
down €16,019 (-24.2%), from €66,319 to €50,300
of which Furniture and vehicles: -€10,656
- Cash +€6,131
up €6,131 (+72.1%), from €8,501 to €14,632
mainly Depreciation (+€16,019) and Net result for the year (+€3,396)
- Debts after one year -€9,935
down €9,935 (-43.5%), from €22,828 to €12,893
- Reserves +€3,396
up €3,396 (+19.4%), from €17,527 to €20,923
- Other debts -€2,762
down €2,762 (-19.4%), from €14,234 to €11,472
- Tax, wage and social debts -€1,305
down €1,305 (-14.3%), from €9,105 to €7,800
of which Taxes: -€1,888
- Gross operating margin -€2,040
down €2,040 (-8.2%), from €24,940 to €22,900
- Financial charges -€374
down €374 (-26.1%), from €1,430 to €1,056
- Taxes -€257
down €257 (-12.1%), from €2,136 to €1,878
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 | €75,659 | €65,530 | -€10,129 | -13.4% |
| Fixed assets | 21/28 | €66,319 | €50,300 | -€16,019 | -24.2% |
| Tangible fixed assets | 22/27 | €66,319 | €50,300 | -€16,019 | -24.2% |
| Furniture and vehicles | 24 | €31,807 | €21,151 | -€10,656 | -33.5% |
| Other tangible fixed assets | 26 | €34,512 | €29,149 | -€5,363 | -15.5% |
| Current assets | 29/58 | €9,340 | €15,230 | +€5,890 | +63.1% |
| Amounts receivable within one year | 40/41 | €600 | €0 | -€600 | -100% |
| Trade receivables | 40 | €600 | €0 | -€600 | -100% |
| Cash at bank and in hand | 54/58 | €8,501 | €14,632 | +€6,131 | +72.1% |
| Deferred charges and accrued income | 490/1 | €239 | €598 | +€359 | +150% |
| Total equity and liabilities | 10/49 | €75,659 | €65,530 | -€10,129 | -13.4% |
| Equity | 10/15 | €19,277 | €22,673 | +€3,396 | +17.6% |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Reserves | 13 | €17,527 | €20,923 | +€3,396 | +19.4% |
| Distributable reserves | 133 | €17,527 | €20,923 | +€3,396 | +19.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €56,382 | €42,856 | -€13,526 | -24.0% |
| Amounts payable after more than one year | 17 | €22,828 | €12,893 | -€9,935 | -43.5% |
| Financial debts | 170/4 | €22,828 | €12,893 | -€9,935 | -43.5% |
| Amounts payable within one year | 42/48 | €33,490 | €29,963 | -€3,528 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €9,609 | €9,935 | +€326 | +3.4% |
| Trade debts | 44 | €542 | €755 | +€213 | +39.3% |
| Suppliers | 440/4 | €542 | €755 | +€213 | +39.3% |
| Taxes, remuneration and social security | 45 | €9,105 | €7,800 | -€1,305 | -14.3% |
| Taxes | 450/3 | €9,105 | €7,217 | -€1,888 | -20.7% |
| Remuneration and social security | 454/9 | €0 | €584 | +€584 | |
| Other amounts payable | 47/48 | €14,234 | €11,472 | -€2,762 | -19.4% |
| Accrued charges and deferred income | 492/3 | €63 | €0 | -€63 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,019 | €16,019 | = | 0.0% |
| Other operating charges | 640/8 | €776 | €580 | -€197 | -25.3% |
| Gross operating margin | 9900 | €24,940 | €22,900 | -€2,040 | -8.2% |
| Operating profit (loss) | 9901 | €8,145 | €6,301 | -€1,843 | -22.6% |
| Financial income | 75/76B | €29 | €29 | -€0 | 0.0% |
| Recurring financial income | 75 | €29 | €29 | -€0 | 0.0% |
| Financial charges | 65/66B | €1,430 | €1,056 | -€374 | -26.1% |
| Recurring financial charges | 65 | €1,430 | €1,056 | -€374 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €6,744 | €5,275 | -€1,470 | -21.8% |
| Income taxes | 67/77 | €2,136 | €1,878 | -€257 | -12.1% |
| Profit (loss) for the period | 9904 | €4,609 | €3,396 | -€1,212 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,609 | €3,396 | -€1,212 | -26.3% |
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 4 November 2026 via checked.be.