DIERENARTS P. DEHEYDER: 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 P. DEHEYDER
Largest movements
- Tangible fixed assets -€4,587
down €4,587 (-37.6%), from €12,212 to €7,625
of which Furniture and vehicles: -€3,626
- Receivables within one year -€3,440
down €3,440 (-55.7%), from €6,179 to €2,739
of which Trade receivables: -€3,373
- Other debts +€10,576
up €10,576 (+40.4%), from €26,156 to €36,732
- Profit (loss) carried forward -€10,141
down €10,141 (-34.6%), from -€29,271 to -€39,413
- Current portion of long-term debt -€4,284
down €4,284 (-60.5%), from €7,075 to €2,792
- Trade debts -€2,676
down €2,676 (-71.3%), from €3,754 to €1,079
- Debts after one year -€2,237
down €2,237 (-100%), from €2,237 to €0
- Gross operating margin +€9,078
up €9,078 (+70.3%), from -€12,908 to -€3,831
- Depreciation +€3,319
up €3,319 (+262%), from €1,268 to €4,587
- Financial charges +€351
up €351 (+55.3%), from €635 to €986
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 | €19,509 | €11,505 | -€8,004 | -41.0% |
| Fixed assets | 21/28 | €12,212 | €7,625 | -€4,587 | -37.6% |
| Tangible fixed assets | 22/27 | €12,212 | €7,625 | -€4,587 | -37.6% |
| Plant, machinery and equipment | 23 | €1,641 | €680 | -€961 | -58.6% |
| Furniture and vehicles | 24 | €10,571 | €6,945 | -€3,626 | -34.3% |
| Current assets | 29/58 | €7,297 | €3,880 | -€3,417 | -46.8% |
| Amounts receivable within one year | 40/41 | €6,179 | €2,739 | -€3,440 | -55.7% |
| Trade receivables | 40 | €6,070 | €2,698 | -€3,373 | -55.6% |
| Other amounts receivable | 41 | €108 | €41 | -€67 | -61.8% |
| Cash at bank and in hand | 54/58 | €52 | €26 | -€27 | -51.0% |
| Deferred charges and accrued income | 490/1 | €1,066 | €1,116 | +€49 | +4.6% |
| Total equity and liabilities | 10/49 | €19,509 | €11,505 | -€8,004 | -41.0% |
| Equity | 10/15 | -€20,314 | -€30,456 | -€10,141 | -49.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,957 | €6,957 | = | 0.0% |
| Distributable reserves | 133 | €6,957 | €6,957 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,271 | -€39,413 | -€10,141 | -34.6% |
| Amounts payable | 17/49 | €39,824 | €41,961 | +€2,137 | +5.4% |
| Amounts payable after more than one year | 17 | €2,237 | €0 | -€2,237 | -100% |
| Financial debts | 170/4 | €2,237 | €0 | -€2,237 | -100% |
| Amounts payable within one year | 42/48 | €37,587 | €41,961 | +€4,374 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €7,075 | €2,792 | -€4,284 | -60.5% |
| Trade debts | 44 | €3,754 | €1,079 | -€2,676 | -71.3% |
| Suppliers | 440/4 | €3,754 | €1,079 | -€2,676 | -71.3% |
| Taxes, remuneration and social security | 45 | €601 | €1,358 | +€757 | +126% |
| Taxes | 450/3 | €601 | €1,358 | +€757 | +126% |
| Other amounts payable | 47/48 | €26,156 | €36,732 | +€10,576 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €4,587 | +€3,319 | +262% |
| Other operating charges | 640/8 | €542 | €567 | +€24 | +4.5% |
| Gross operating margin | 9900 | -€12,908 | -€3,831 | +€9,078 | +70.3% |
| Operating profit (loss) | 9901 | -€14,719 | -€8,984 | +€5,735 | +39.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €635 | €986 | +€351 | +55.3% |
| Recurring financial charges | 65 | €635 | €986 | +€351 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,355 | -€9,971 | +€5,384 | +35.1% |
| Income taxes | 67/77 | €174 | €171 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | -€15,529 | -€10,141 | +€5,388 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,529 | -€10,141 | +€5,388 | +34.7% |
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.