DIERENARTS PLUYMERS: 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 PLUYMERS
Largest movements
- Tangible fixed assets -€9,400
down €9,400 (-25.3%), from €37,095 to €27,696
- Cash -€8,709
down €8,709 (-12.8%), from €68,011 to €59,302
mainly Net result for the year (-€16,988) and Receivables within one year (-€5,378)
- Receivables within one year +€5,378
up €5,378 (+32.6%), from €16,516 to €21,894
of which Trade receivables: +€3,257
- Current investments -€5,021
down €5,021 (-2.0%), from €256,174 to €251,153
- Profit (loss) carried forward -€16,988
down €16,988 (-20.7%), from €82,100 to €65,112
- Financial income -€27,309
no longer reported in 2025 (was €27,309)
- Taxes -€16,354
no longer reported in 2025 (was €16,354)
- Gross operating margin -€9,829
down €9,829 (-91.4%), from €10,754 to €924
- Other operating charges +€4,151
up €4,151 (+104%), from €3,981 to €8,132
- Depreciation -€3,379
down €3,379 (-26.4%), from €12,779 to €9,400
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 | €381,749 | €363,275 | -€18,474 | -4.8% |
| Fixed assets | 21/28 | €37,095 | €27,696 | -€9,400 | -25.3% |
| Tangible fixed assets | 22/27 | €37,095 | €27,696 | -€9,400 | -25.3% |
| Plant, machinery and equipment | 23 | €37,095 | €27,696 | -€9,400 | -25.3% |
| Current assets | 29/58 | €344,653 | €335,579 | -€9,074 | -2.6% |
| Stocks and contracts in progress | 3 | €3,953 | €3,230 | -€723 | -18.3% |
| Stocks | 30/36 | €3,953 | €3,230 | -€723 | -18.3% |
| Amounts receivable within one year | 40/41 | €16,516 | €21,894 | +€5,378 | +32.6% |
| Trade receivables | 40 | €378 | €3,635 | +€3,257 | +862% |
| Other amounts receivable | 41 | €16,138 | €18,259 | +€2,121 | +13.1% |
| Current investments | 50/53 | €256,174 | €251,153 | -€5,021 | -2.0% |
| Cash at bank and in hand | 54/58 | €68,011 | €59,302 | -€8,709 | -12.8% |
| Total equity and liabilities | 10/49 | €381,749 | €363,275 | -€18,474 | -4.8% |
| Equity | 10/15 | €369,764 | €352,775 | -€16,988 | -4.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €267,663 | €267,663 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €265,663 | €265,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,100 | €65,112 | -€16,988 | -20.7% |
| Amounts payable | 17/49 | €11,985 | €10,500 | -€1,485 | -12.4% |
| Amounts payable within one year | 42/48 | €10,966 | €10,500 | -€466 | -4.3% |
| Trade debts | 44 | €1,191 | €1,542 | +€350 | +29.4% |
| Suppliers | 440/4 | €1,191 | €1,542 | +€350 | +29.4% |
| Taxes, remuneration and social security | 45 | €8 | - | -€8 | |
| Taxes | 450/3 | €8 | - | -€8 | |
| Other amounts payable | 47/48 | €9,767 | €8,958 | -€809 | -8.3% |
| Accrued charges and deferred income | 492/3 | €1,019 | - | -€1,019 | |
| Non-recurring operating income | 76A | €2,057 | - | -€2,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,779 | €9,400 | -€3,379 | -26.4% |
| Other operating charges | 640/8 | €3,981 | €8,132 | +€4,151 | +104% |
| Gross operating margin | 9900 | €10,754 | €924 | -€9,829 | -91.4% |
| Operating profit (loss) | 9901 | -€6,006 | -€16,607 | -€10,601 | -177% |
| Financial income | 75/76B | €27,309 | - | -€27,309 | |
| Recurring financial income | 75 | €27,309 | - | -€27,309 | |
| Financial charges | 65/66B | €912 | €381 | -€531 | -58.2% |
| Recurring financial charges | 65 | €912 | €381 | -€531 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €20,391 | -€16,988 | -€37,380 | |
| Income taxes | 67/77 | €16,354 | - | -€16,354 | |
| Profit (loss) for the period | 9904 | €4,038 | -€16,988 | -€21,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,038 | -€16,988 | -€21,026 |
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 17 October 2026 via checked.be.