Dierenarts Nora Van Roy: 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 Nora Van Roy
Largest movements
- Cash +€84,250
up €84,250 (+57.0%), from €147,779 to €232,029
mainly Net result for the year (+€114,557) and Tax, wage and social debts (+€11,803)
- Tangible fixed assets +€16,829
up €16,829 (+21.0%), from €80,308 to €97,137
of which Other tangible fixed assets: +€20,396
- Receivables within one year +€5,726
up €5,726 (+112%), from €5,111 to €10,837
of which Other amounts receivable: +€9,166
- Reserves +€114,557
up €114,557 (+73.9%), from €155,084 to €269,641
- Other debts -€17,726
down €17,726 (-100%), from €17,726 to €0
- Tax, wage and social debts +€11,803
up €11,803 (+40.4%), from €29,205 to €41,008
of which Taxes: +€12,295
- Advances received +€10,397
new in 2025: €10,397
- Trade debts -€6,248
down €6,248 (-27.5%), from €22,704 to €16,456
- Gross operating margin +€57,479
up €57,479 (+45.5%), from €126,213 to €183,693
- Depreciation -€31,018
down €31,018 (-93.9%), from €33,037 to €2,018
- Taxes +€21,163
up €21,163 (+144%), from €14,660 to €35,824
- Staff costs +€8,640
up €8,640 (+46.9%), from €18,437 to €27,077
- Financial charges +€2,225
up €2,225 (+755%), from €295 to €2,519
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 | €233,198 | €340,003 | +€106,804 | +45.8% |
| Fixed assets | 21/28 | €80,308 | €97,137 | +€16,829 | +21.0% |
| Tangible fixed assets | 22/27 | €80,308 | €97,137 | +€16,829 | +21.0% |
| Plant, machinery and equipment | 23 | €40,790 | €37,223 | -€3,567 | -8.7% |
| Other tangible fixed assets | 26 | €39,518 | €59,914 | +€20,396 | +51.6% |
| Current assets | 29/58 | €152,890 | €242,866 | +€89,976 | +58.8% |
| Amounts receivable within one year | 40/41 | €5,111 | €10,837 | +€5,726 | +112% |
| Trade receivables | 40 | €5,111 | €1,671 | -€3,440 | -67.3% |
| Other amounts receivable | 41 | - | €9,166 | +€9,166 | |
| Cash at bank and in hand | 54/58 | €147,779 | €232,029 | +€84,250 | +57.0% |
| Total equity and liabilities | 10/49 | €233,198 | €340,003 | +€106,804 | +45.8% |
| Equity | 10/15 | €157,584 | €272,141 | +€114,557 | +72.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €155,084 | €269,641 | +€114,557 | +73.9% |
| Distributable reserves | 133 | €155,084 | €269,641 | +€114,557 | +73.9% |
| Amounts payable | 17/49 | €75,615 | €67,862 | -€7,753 | -10.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €75,615 | €67,862 | -€7,753 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €5,979 | €0 | -€5,979 | -100% |
| Trade debts | 44 | €22,704 | €16,456 | -€6,248 | -27.5% |
| Suppliers | 440/4 | €22,704 | €16,456 | -€6,248 | -27.5% |
| Advances received on contracts in progress | 46 | - | €10,397 | +€10,397 | |
| Taxes, remuneration and social security | 45 | €29,205 | €41,008 | +€11,803 | +40.4% |
| Taxes | 450/3 | €24,487 | €36,782 | +€12,295 | +50.2% |
| Remuneration and social security | 454/9 | €4,718 | €4,227 | -€492 | -10.4% |
| Other amounts payable | 47/48 | €17,726 | €0 | -€17,726 | -100% |
| Remuneration, social security and pensions | 62 | €18,437 | €27,077 | +€8,640 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,037 | €2,018 | -€31,018 | -93.9% |
| Other operating charges | 640/8 | €1,491 | €1,868 | +€377 | +25.3% |
| Gross operating margin | 9900 | €126,213 | €183,693 | +€57,479 | +45.5% |
| Operating profit (loss) | 9901 | €73,249 | €152,729 | +€79,481 | +109% |
| Financial income | 75/76B | €1 | €171 | +€170 | +12,111% |
| Recurring financial income | 75 | €1 | €171 | +€170 | +12,111% |
| Financial charges | 65/66B | €295 | €2,519 | +€2,225 | +755% |
| Recurring financial charges | 65 | €295 | €2,519 | +€2,225 | +755% |
| Profit (loss) for the period before taxes | 9903 | €72,955 | €150,381 | +€77,426 | +106% |
| Income taxes | 67/77 | €14,660 | €35,824 | +€21,163 | +144% |
| Profit (loss) for the period | 9904 | €58,295 | €114,557 | +€56,262 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,295 | €114,557 | +€56,262 | +96.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.