DIERENARTS SIX: what changed
Two fiscal 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 SIX
Largest movements
- Cash +€6,999
up €6,999 (+27.0%), from €25,951 to €32,950
mainly Receivables within one year (+€5,137) and Other debts (+€1,937)
- Receivables within one year -€5,137
down €5,137 (-43.2%), from €11,892 to €6,755
of which Other amounts receivable: -€5,156
- Other debts +€1,937
up €1,937 (+129.8%), from €1,492 to €3,429
- Tax, wage and social debts +€1,426
up €1,426 (+79.4%), from €1,797 to €3,223
- Trade debts -€1,234
down €1,234 (-81.6%), from €1,513 to €279
- Profit (loss) carried forward -€430
down €430 (-6.3%), from -€6,836 to -€7,266
- Gross operating margin +€6,602
up €6,602, from -€258 to €6,344
- Staff costs +€210
up €210 (+6.1%), from €3,450 to €3,660
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.
Cash bridge derived
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 | €40,303 | €42,002 | +€1,699 | +4.2% |
| Formation expenses | 20 | €825 | €682 | -€143 | -17.3% |
| Fixed assets | 21/28 | €444 | €320 | -€124 | -27.9% |
| Tangible fixed assets | 22/27 | €444 | €320 | -€124 | -27.9% |
| Furniture and vehicles | 24 | €444 | €320 | -€124 | -27.9% |
| Current assets | 29/58 | €39,035 | €41,000 | +€1,965 | +5.0% |
| Amounts receivable within one year | 40/41 | €11,892 | €6,755 | -€5,137 | -43.2% |
| Trade receivables | 40 | €3,050 | €3,069 | +€19 | +0.6% |
| Other amounts receivable | 41 | €8,842 | €3,686 | -€5,156 | -58.3% |
| Cash at bank and in hand | 54/58 | €25,951 | €32,950 | +€6,999 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,193 | €1,296 | +€103 | +8.6% |
| Total equity and liabilities | 10/49 | €40,303 | €42,002 | +€1,699 | +4.2% |
| Equity | 10/15 | €35,501 | €35,071 | -€430 | -1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €22,337 | €22,337 | = | 0.0% |
| Distributable reserves | 133 | €22,337 | €22,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,836 | -€7,266 | -€430 | -6.3% |
| Amounts payable | 17/49 | €4,803 | €6,931 | +€2,128 | +44.3% |
| Amounts payable within one year | 42/48 | €4,803 | €6,931 | +€2,128 | +44.3% |
| Trade debts | 44 | €1,513 | €279 | -€1,234 | -81.6% |
| Suppliers | 440/4 | €1,513 | €279 | -€1,234 | -81.6% |
| Taxes, remuneration and social security | 45 | €1,797 | €3,223 | +€1,426 | +79.4% |
| Taxes | 450/3 | €1,797 | €3,223 | +€1,426 | +79.4% |
| Other amounts payable | 47/48 | €1,492 | €3,429 | +€1,937 | +129.8% |
| Remuneration, social security and pensions | 62 | €3,450 | €3,660 | +€210 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €266 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€258 | €6,344 | +€6,602 | |
| Operating profit (loss) | 9901 | -€4,101 | €2,289 | +€6,390 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,568 | €2,562 | -€6 | -0.3% |
| Recurring financial charges | 65 | €2,568 | €2,562 | -€6 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,668 | -€272 | +€6,396 | +95.9% |
| Income taxes | 67/77 | €168 | €157 | -€10 | -6.1% |
| Profit (loss) for the period | 9904 | -€6,836 | -€430 | +€6,406 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,836 | -€430 | +€6,406 | +93.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.