Dierenarts & Osteopaat: 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 & Osteopaat
Largest movements
- Tangible fixed assets +€17,662
up €17,662 (+160%), from €11,050 to €28,712
of which Furniture and vehicles: +€10,203
- Cash -€13,885
down €13,885 (-44.4%), from €31,305 to €17,420
mainly Investment in fixed assets (net) (-€23,837) and Stocks and contracts (-€7,308)
- Stocks and contracts +€7,308
up €7,308 (+544%), from €1,344 to €8,652
- Trade debts +€13,401
up €13,401 (+7,688%), from €174 to €13,575
- Debts after one year +€5,585
up €5,585 (+26.5%), from €21,100 to €26,685
- Tax, wage and social debts -€5,429
down €5,429 (-68.3%), from €7,952 to €2,523
of which Taxes: -€7,453
- Gross operating margin -€12,681
down €12,681 (-58.6%), from €21,640 to €8,959
- Taxes -€4,439
down €4,439 (-85.5%), from €5,192 to €753
- Depreciation -€1,541
down €1,541 (-20.0%), from €7,716 to €6,176
- Financial income -€1,287
down €1,287 (-62.3%), from €2,064 to €777
- Other operating charges +€590
up €590 (+103%), from €571 to €1,161
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 | €249,862 | €261,109 | +€11,247 | +4.5% |
| Fixed assets | 21/28 | €11,050 | €28,712 | +€17,662 | +160% |
| Tangible fixed assets | 22/27 | €11,050 | €28,712 | +€17,662 | +160% |
| Plant, machinery and equipment | 23 | €3,028 | €9,330 | +€6,302 | +208% |
| Furniture and vehicles | 24 | €1,077 | €11,279 | +€10,203 | +948% |
| Leasing and similar rights | 25 | €5,393 | €3,815 | -€1,578 | -29.3% |
| Other tangible fixed assets | 26 | €1,552 | €4,287 | +€2,735 | +176% |
| Current assets | 29/58 | €238,812 | €232,398 | -€6,414 | -2.7% |
| Amounts receivable after more than one year | 29 | €71,000 | €71,000 | = | 0.0% |
| Other amounts receivable | 291 | €71,000 | €71,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,344 | €8,652 | +€7,308 | +544% |
| Stocks | 30/36 | €1,344 | €8,652 | +€7,308 | +544% |
| Amounts receivable within one year | 40/41 | €24,895 | €26,562 | +€1,667 | +6.7% |
| Trade receivables | 40 | €15,740 | €19,656 | +€3,916 | +24.9% |
| Other amounts receivable | 41 | €9,154 | €6,906 | -€2,248 | -24.6% |
| Current investments | 50/53 | €105,235 | €105,546 | +€311 | +0.3% |
| Cash at bank and in hand | 54/58 | €31,305 | €17,420 | -€13,885 | -44.4% |
| Deferred charges and accrued income | 490/1 | €5,033 | €3,218 | -€1,815 | -36.1% |
| Total equity and liabilities | 10/49 | €249,862 | €261,109 | +€11,247 | +4.5% |
| Equity | 10/15 | €214,064 | €213,911 | -€152 | -0.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €213,064 | €213,064 | = | 0.0% |
| Distributable reserves | 133 | €213,064 | €213,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€152 | -€152 | |
| Amounts payable | 17/49 | €35,798 | €47,198 | +€11,400 | +31.8% |
| Amounts payable after more than one year | 17 | €21,100 | €26,685 | +€5,585 | +26.5% |
| Financial debts | 170/4 | €21,100 | €26,685 | +€5,585 | +26.5% |
| Amounts payable within one year | 42/48 | €14,698 | €20,513 | +€5,814 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €6,572 | €4,415 | -€2,157 | -32.8% |
| Trade debts | 44 | €174 | €13,575 | +€13,401 | +7,688% |
| Suppliers | 440/4 | €174 | €13,575 | +€13,401 | +7,688% |
| Taxes, remuneration and social security | 45 | €7,952 | €2,523 | -€5,429 | -68.3% |
| Taxes | 450/3 | €7,952 | €500 | -€7,453 | -93.7% |
| Remuneration and social security | 454/9 | €0 | €2,023 | +€2,023 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | €569 | +€569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,716 | €6,176 | -€1,541 | -20.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €99 | +€99 | |
| Other operating charges | 640/8 | €571 | €1,161 | +€590 | +103% |
| Gross operating margin | 9900 | €21,640 | €8,959 | -€12,681 | -58.6% |
| Operating profit (loss) | 9901 | €13,353 | €954 | -€12,399 | -92.9% |
| Financial income | 75/76B | €2,064 | €777 | -€1,287 | -62.3% |
| Recurring financial income | 75 | €2,064 | €777 | -€1,287 | -62.3% |
| Financial charges | 65/66B | €1,076 | €1,130 | +€54 | +5.0% |
| Recurring financial charges | 65 | €1,076 | €1,130 | +€54 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €14,341 | €601 | -€13,740 | -95.8% |
| Income taxes | 67/77 | €5,192 | €753 | -€4,439 | -85.5% |
| Profit (loss) for the period | 9904 | €9,149 | -€152 | -€9,301 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,149 | -€152 | -€9,301 |
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 31 October 2026 via checked.be.