Dierenarts Rein Baert: what changed
Dierenarts Rein Baert
Largest movements
- Cash +€5,771
up €5,771 (+133%), from €4,355 to €10,126
mainly Net result for the year (+€2,762) and Other debts (+€1,661)
- Tangible fixed assets -€1,879
down €1,879 (-70.6%), from €2,663 to €784
of which Furniture and vehicles: -€1,479
- Stocks and contracts -€1,507
no longer reported in 2025 (was €1,507)
- Formation expenses -€646
down €646 (-20.3%), from €3,180 to €2,534
- Deferred charges and accrued income -€192
no longer reported in 2025 (was €192)
- Trade debts -€3,062
down €3,062 (-98.0%), from €3,123 to €61
- Reserves +€2,762
up €2,762 (+4,186%), from €66 to €2,828
- Other debts +€1,661
up €1,661 (+121%), from €1,372 to €3,034
- Tax, wage and social debts +€373
up €373 (+7.5%), from €4,991 to €5,364
- Gross operating margin +€5,733
up €5,733 (+360%), from €1,592 to €7,325
- Taxes +€1,200
up €1,200 (+244%), from €491 to €1,692
- Financial charges +€987
up €987 (+2,577%), from €38 to €1,026
of which Non-recurring financial charges: +€984
- Depreciation +€977
up €977 (+1,099%), from €89 to €1,066
- Financial income +€127
up €127 (+12,575%), from €1 to €128
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,688 | €16,286 | +€1,599 | +10.9% |
| Formation expenses | 20 | €3,180 | €2,534 | -€646 | -20.3% |
| Fixed assets | 21/28 | €2,862 | €963 | -€1,899 | -66.4% |
| Intangible fixed assets | 21 | €199 | €179 | -€20 | -10.0% |
| Tangible fixed assets | 22/27 | €2,663 | €784 | -€1,879 | -70.6% |
| Plant, machinery and equipment | 23 | €1,184 | €784 | -€400 | -33.8% |
| Furniture and vehicles | 24 | €1,479 | - | -€1,479 | |
| Current assets | 29/58 | €8,645 | €12,790 | +€4,144 | +47.9% |
| Stocks and contracts in progress | 3 | €1,507 | - | -€1,507 | |
| Stocks | 30/36 | €1,507 | - | -€1,507 | |
| Amounts receivable within one year | 40/41 | €2,591 | €2,664 | +€72 | +2.8% |
| Trade receivables | 40 | €2,591 | €2,659 | +€68 | +2.6% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €4,355 | €10,126 | +€5,771 | +133% |
| Deferred charges and accrued income | 490/1 | €192 | - | -€192 | |
| Total equity and liabilities | 10/49 | €14,688 | €16,286 | +€1,599 | +10.9% |
| Equity | 10/15 | €5,066 | €7,828 | +€2,762 | +54.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66 | €2,828 | +€2,762 | +4,186% |
| Distributable reserves | 133 | €66 | €2,828 | +€2,762 | +4,186% |
| Amounts payable | 17/49 | €9,622 | €8,458 | -€1,163 | -12.1% |
| Amounts payable within one year | 42/48 | €9,486 | €8,458 | -€1,027 | -10.8% |
| Trade debts | 44 | €3,123 | €61 | -€3,062 | -98.0% |
| Suppliers | 440/4 | €3,123 | €61 | -€3,062 | -98.0% |
| Taxes, remuneration and social security | 45 | €4,991 | €5,364 | +€373 | +7.5% |
| Taxes | 450/3 | €4,991 | €5,364 | +€373 | +7.5% |
| Other amounts payable | 47/48 | €1,372 | €3,034 | +€1,661 | +121% |
| Accrued charges and deferred income | 492/3 | €136 | - | -€136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €1,066 | +€977 | +1,099% |
| Other operating charges | 640/8 | €908 | €908 | -€1 | -0.1% |
| Gross operating margin | 9900 | €1,592 | €7,325 | +€5,733 | +360% |
| Operating profit (loss) | 9901 | €595 | €5,351 | +€4,757 | +800% |
| Financial income | 75/76B | €1 | €128 | +€127 | +12,575% |
| Recurring financial income | 75 | €1 | €128 | +€127 | +12,575% |
| Financial charges | 65/66B | €38 | €1,026 | +€987 | +2,577% |
| Recurring financial charges | 65 | €38 | €42 | +€4 | +9.9% |
| Non-recurring financial charges | 66B | - | €984 | +€984 | |
| Profit (loss) for the period before taxes | 9903 | €557 | €4,454 | +€3,896 | +699% |
| Income taxes | 67/77 | €491 | €1,692 | +€1,200 | +244% |
| Profit (loss) for the period | 9904 | €66 | €2,762 | +€2,696 | +4,086% |
| Profit (loss) for the period to be appropriated | 9905 | €66 | €2,762 | +€2,696 | +4,086% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.