DIERENARTS PETER ANNE: 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 PETER ANNE
Largest movements
- Current investments +€75,000
up €75,000 (+24.1%), from €311,738 to €386,738
- Receivables within one year -€20,917
down €20,917 (-32.3%), from €64,663 to €43,745
of which Trade receivables: -€18,175
- Cash +€16,028
up €16,028 (+11.2%), from €142,817 to €158,845
mainly Net result for the year (+€105,130) and Receivables within one year (+€20,917)
- Tangible fixed assets -€7,615
down €7,615 (-12.4%), from €61,417 to €53,802
of which Furniture and vehicles: -€10,398
- Reserves +€105,130
up €105,130 (+21.6%), from €486,266 to €591,397
of which Distributable reserves: +€105,130
- Trade debts -€27,150
down €27,150 (-79.7%), from €34,073 to €6,923
- Current portion of long-term debt -€8,037
down €8,037 (-100%), from €8,037 to €0
- Gross operating margin +€33,296
up €33,296 (+25.6%), from €130,226 to €163,521
- Taxes +€9,599
up €9,599 (+24.1%), from €39,892 to €49,491
- Financial income -€4,494
down €4,494 (-28.4%), from €15,842 to €11,348
- Depreciation -€3,327
down €3,327 (-17.3%), from €19,249 to €15,921
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 | €588,376 | €649,502 | +€61,126 | +10.4% |
| Fixed assets | 21/28 | €61,417 | €53,802 | -€7,615 | -12.4% |
| Tangible fixed assets | 22/27 | €61,417 | €53,802 | -€7,615 | -12.4% |
| Plant, machinery and equipment | 23 | €1,365 | €0 | -€1,365 | -100% |
| Furniture and vehicles | 24 | €49,420 | €39,022 | -€10,398 | -21.0% |
| Other tangible fixed assets | 26 | €10,632 | €14,781 | +€4,148 | +39.0% |
| Current assets | 29/58 | €526,959 | €595,700 | +€68,741 | +13.0% |
| Amounts receivable within one year | 40/41 | €64,663 | €43,745 | -€20,917 | -32.3% |
| Trade receivables | 40 | €60,716 | €42,541 | -€18,175 | -29.9% |
| Other amounts receivable | 41 | €3,947 | €1,205 | -€2,742 | -69.5% |
| Current investments | 50/53 | €311,738 | €386,738 | +€75,000 | +24.1% |
| Cash at bank and in hand | 54/58 | €142,817 | €158,845 | +€16,028 | +11.2% |
| Deferred charges and accrued income | 490/1 | €7,742 | €6,371 | -€1,370 | -17.7% |
| Total equity and liabilities | 10/49 | €588,376 | €649,502 | +€61,126 | +10.4% |
| Equity | 10/15 | €504,866 | €609,997 | +€105,130 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €486,266 | €591,397 | +€105,130 | +21.6% |
| Tax-exempt reserves | 132 | €35,538 | €35,538 | = | 0.0% |
| Distributable reserves | 133 | €450,729 | €555,859 | +€105,130 | +23.3% |
| Amounts payable | 17/49 | €83,510 | €39,506 | -€44,004 | -52.7% |
| Amounts payable after more than one year | 17 | €23,000 | €18,000 | -€5,000 | -21.7% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €23,000 | €18,000 | -€5,000 | -21.7% |
| Amounts payable within one year | 42/48 | €58,665 | €18,047 | -€40,618 | -69.2% |
| Current portion of amounts payable after more than one year | 42 | €8,037 | €0 | -€8,037 | -100% |
| Trade debts | 44 | €34,073 | €6,923 | -€27,150 | -79.7% |
| Suppliers | 440/4 | €34,073 | €6,923 | -€27,150 | -79.7% |
| Taxes, remuneration and social security | 45 | €16,555 | €11,115 | -€5,440 | -32.9% |
| Taxes | 450/3 | €16,555 | €11,115 | -€5,440 | -32.9% |
| Other amounts payable | 47/48 | €0 | €10 | +€10 | |
| Accrued charges and deferred income | 492/3 | €1,845 | €3,458 | +€1,614 | +87.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,249 | €15,921 | -€3,327 | -17.3% |
| Other operating charges | 640/8 | €1,812 | €2,127 | +€315 | +17.4% |
| Gross operating margin | 9900 | €130,226 | €163,521 | +€33,296 | +25.6% |
| Operating profit (loss) | 9901 | €109,165 | €145,473 | +€36,308 | +33.3% |
| Financial income | 75/76B | €15,842 | €11,348 | -€4,494 | -28.4% |
| Recurring financial income | 75 | €15,842 | €11,348 | -€4,494 | -28.4% |
| Financial charges | 65/66B | €841 | €2,200 | +€1,360 | +162% |
| Recurring financial charges | 65 | €841 | €2,200 | +€1,360 | +162% |
| Profit (loss) for the period before taxes | 9903 | €124,167 | €154,621 | +€30,454 | +24.5% |
| Income taxes | 67/77 | €39,892 | €49,491 | +€9,599 | +24.1% |
| Profit (loss) for the period | 9904 | €84,275 | €105,130 | +€20,855 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,275 | €105,130 | +€20,855 | +24.7% |
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 21 October 2026 via checked.be.