DIERENARTS SARA STEEGMANS: what changed
DIERENARTS SARA STEEGMANS
Largest movements
- Cash -€94,891
down €94,891 (-59.4%), from €159,630 to €64,739
mainly Contributions, distributions and other (-€135,000) and Other debts (-€35,342)
- Receivables within one year -€41,194
down €41,194 (-92.5%), from €44,514 to €3,320
of which Other amounts receivable: -€28,629
- Tangible fixed assets +€23,739
up €23,739 (+386%), from €6,143 to €29,881
of which Furniture and vehicles: +€23,879
- Profit (loss) carried forward -€71,761
down €71,761 (-43.4%), from €165,382 to €93,621
- Other debts -€35,342
down €35,342 (-95.5%), from €37,000 to €1,658
- Tax, wage and social debts -€5,145
no longer reported in 2025 (was €5,145)
- Gross operating margin +€13,832
up €13,832 (+17.6%), from €78,688 to €92,520
- Taxes +€6,193
up €6,193 (+40.2%), from €15,400 to €21,593
- Financial income +€1,749
up €1,749 (+472%), from €371 to €2,120
- Depreciation +€1,102
up €1,102 (+20.3%), from €5,422 to €6,524
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 | €210,287 | €97,940 | -€112,347 | -53.4% |
| Fixed assets | 21/28 | €6,143 | €29,881 | +€23,739 | +386% |
| Tangible fixed assets | 22/27 | €6,143 | €29,881 | +€23,739 | +386% |
| Plant, machinery and equipment | 23 | €1,033 | €893 | -€140 | -13.6% |
| Furniture and vehicles | 24 | €5,110 | €28,989 | +€23,879 | +467% |
| Current assets | 29/58 | €204,144 | €68,059 | -€136,086 | -66.7% |
| Amounts receivable within one year | 40/41 | €44,514 | €3,320 | -€41,194 | -92.5% |
| Trade receivables | 40 | €14,989 | €2,424 | -€12,565 | -83.8% |
| Other amounts receivable | 41 | €29,525 | €896 | -€28,629 | -97.0% |
| Cash at bank and in hand | 54/58 | €159,630 | €64,739 | -€94,891 | -59.4% |
| Total equity and liabilities | 10/49 | €210,287 | €97,940 | -€112,347 | -53.4% |
| Equity | 10/15 | €167,882 | €96,121 | -€71,761 | -42.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,382 | €93,621 | -€71,761 | -43.4% |
| Amounts payable | 17/49 | €42,405 | €1,819 | -€40,586 | -95.7% |
| Amounts payable within one year | 42/48 | €42,280 | €1,658 | -€40,622 | -96.1% |
| Trade debts | 44 | €134 | - | -€134 | |
| Suppliers | 440/4 | €134 | - | -€134 | |
| Taxes, remuneration and social security | 45 | €5,145 | - | -€5,145 | |
| Taxes | 450/3 | €5,145 | - | -€5,145 | |
| Other amounts payable | 47/48 | €37,000 | €1,658 | -€35,342 | -95.5% |
| Accrued charges and deferred income | 492/3 | €125 | €161 | +€36 | +28.8% |
| Remuneration, social security and pensions | 62 | €2,791 | €2,700 | -€91 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,422 | €6,524 | +€1,102 | +20.3% |
| Other operating charges | 640/8 | €383 | €498 | +€115 | +29.9% |
| Gross operating margin | 9900 | €78,688 | €92,520 | +€13,832 | +17.6% |
| Operating profit (loss) | 9901 | €70,091 | €82,797 | +€12,706 | +18.1% |
| Financial income | 75/76B | €371 | €2,120 | +€1,749 | +472% |
| Recurring financial income | 75 | €371 | €2,120 | +€1,749 | +472% |
| Financial charges | 65/66B | €81 | €85 | +€4 | +4.4% |
| Recurring financial charges | 65 | €81 | €85 | +€4 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €70,380 | €84,832 | +€14,452 | +20.5% |
| Income taxes | 67/77 | €15,400 | €21,593 | +€6,193 | +40.2% |
| Profit (loss) for the period | 9904 | €54,980 | €63,239 | +€8,259 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,980 | €63,239 | +€8,259 | +15.0% |
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 6 November 2026 via checked.be.