Dierenarts Malcorps L.: 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 Malcorps L.
Largest movements
- Receivables within one year +€1,440
up €1,440 (+21.8%), from €6,602 to €8,042
of which Trade receivables: +€1,440
- Cash -€1,199
down €1,199 (-1.7%), from €70,705 to €69,506
mainly Contributions, distributions and other (-€23,529) and Tax, wage and social debts (-€5,869)
- Profit (loss) carried forward +€6,475
up €6,475 (+10.3%), from €62,800 to €69,275
- Tax, wage and social debts -€5,869
down €5,869 (-48.5%), from €12,096 to €6,227
- Trade debts -€1,081
down €1,081 (-68.6%), from €1,576 to €495
- Gross operating margin +€6,618
up €6,618 (+18.9%), from €35,011 to €41,628
- Taxes +€1,616
up €1,616 (+18.4%), from €8,799 to €10,415
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 | €80,405 | €80,330 | -€75 | -0.1% |
| Fixed assets | 21/28 | €972 | €388 | -€585 | -60.1% |
| Tangible fixed assets | 22/27 | €972 | €388 | -€585 | -60.1% |
| Furniture and vehicles | 24 | €972 | €388 | -€585 | -60.1% |
| Current assets | 29/58 | €79,432 | €79,942 | +€510 | +0.6% |
| Stocks and contracts in progress | 3 | €2,126 | €2,126 | = | 0.0% |
| Stocks | 30/36 | €2,126 | €2,126 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,602 | €8,042 | +€1,440 | +21.8% |
| Trade receivables | 40 | €6,231 | €7,671 | +€1,440 | +23.1% |
| Other amounts receivable | 41 | €371 | €371 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,705 | €69,506 | -€1,199 | -1.7% |
| Deferred charges and accrued income | 490/1 | - | €269 | +€269 | |
| Total equity and liabilities | 10/49 | €80,405 | €80,330 | -€75 | -0.1% |
| Equity | 10/15 | €65,300 | €71,775 | +€6,475 | +9.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,800 | €69,275 | +€6,475 | +10.3% |
| Amounts payable | 17/49 | €15,105 | €8,554 | -€6,550 | -43.4% |
| Amounts payable within one year | 42/48 | €15,105 | €8,554 | -€6,550 | -43.4% |
| Trade debts | 44 | €1,576 | €495 | -€1,081 | -68.6% |
| Suppliers | 440/4 | €1,576 | €495 | -€1,081 | -68.6% |
| Taxes, remuneration and social security | 45 | €12,096 | €6,227 | -€5,869 | -48.5% |
| Taxes | 450/3 | €12,096 | €6,227 | -€5,869 | -48.5% |
| Other amounts payable | 47/48 | €1,432 | €1,833 | +€400 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €585 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €35,011 | €41,628 | +€6,618 | +18.9% |
| Operating profit (loss) | 9901 | €33,898 | €40,500 | +€6,602 | +19.5% |
| Financial charges | 65/66B | €46 | €80 | +€34 | +73.2% |
| Recurring financial charges | 65 | €46 | €80 | +€34 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | €33,852 | €40,420 | +€6,568 | +19.4% |
| Income taxes | 67/77 | €8,799 | €10,415 | +€1,616 | +18.4% |
| Profit (loss) for the period | 9904 | €25,053 | €30,005 | +€4,952 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,053 | €30,005 | +€4,952 | +19.8% |
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 11 October 2026 via checked.be.