Dierenarts Smits: 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 Smits
Largest movements
- Cash +€15,240
up €15,240 (+43.5%), from €35,061 to €50,301
mainly Tax, wage and social debts (+€5,796) and Net result for the year (+€5,712)
- Receivables within one year -€3,099
down €3,099 (-28.4%), from €10,921 to €7,822
of which Trade receivables: -€3,099
- Tax, wage and social debts +€5,796
up €5,796 (+114%), from €5,093 to €10,888
- Profit (loss) carried forward +€5,712
up €5,712 (+18.0%), from €31,752 to €37,464
- Other debts +€730
up €730 (+8.7%), from €8,426 to €9,156
- Gross operating margin -€33,005
down €33,005 (-79.3%), from €41,640 to €8,636
- Taxes -€6,613
down €6,613 (-79.2%), from €8,349 to €1,736
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 | €48,324 | €60,182 | +€11,858 | +24.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,903 | €1,716 | -€187 | -9.8% |
| Tangible fixed assets | 22/27 | €1,903 | €1,716 | -€187 | -9.8% |
| Plant, machinery and equipment | 23 | €0 | €522 | +€522 | |
| Furniture and vehicles | 24 | €1,903 | €1,195 | -€709 | -37.2% |
| Current assets | 29/58 | €46,420 | €58,465 | +€12,045 | +25.9% |
| Amounts receivable within one year | 40/41 | €10,921 | €7,822 | -€3,099 | -28.4% |
| Trade receivables | 40 | €8,270 | €5,171 | -€3,099 | -37.5% |
| Other amounts receivable | 41 | €2,651 | €2,651 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,061 | €50,301 | +€15,240 | +43.5% |
| Deferred charges and accrued income | 490/1 | €439 | €343 | -€96 | -21.8% |
| Total equity and liabilities | 10/49 | €48,324 | €60,182 | +€11,858 | +24.5% |
| Equity | 10/15 | €34,252 | €39,964 | +€5,712 | +16.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,752 | €37,464 | +€5,712 | +18.0% |
| Amounts payable | 17/49 | €14,072 | €20,218 | +€6,146 | +43.7% |
| Amounts payable within one year | 42/48 | €14,072 | €20,218 | +€6,146 | +43.7% |
| Trade debts | 44 | €553 | €174 | -€379 | -68.6% |
| Suppliers | 440/4 | €553 | €174 | -€379 | -68.6% |
| Taxes, remuneration and social security | 45 | €5,093 | €10,888 | +€5,796 | +114% |
| Taxes | 450/3 | €5,093 | €10,888 | +€5,796 | +114% |
| Other amounts payable | 47/48 | €8,426 | €9,156 | +€730 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784 | €731 | -€53 | -6.8% |
| Other operating charges | 640/8 | €689 | €416 | -€272 | -39.5% |
| Gross operating margin | 9900 | €41,640 | €8,636 | -€33,005 | -79.3% |
| Operating profit (loss) | 9901 | €40,168 | €7,489 | -€32,679 | -81.4% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €152 | €85 | -€67 | -44.2% |
| Recurring financial charges | 65 | €152 | €85 | -€67 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €40,016 | €7,448 | -€32,569 | -81.4% |
| Income taxes | 67/77 | €8,349 | €1,736 | -€6,613 | -79.2% |
| Profit (loss) for the period | 9904 | €31,667 | €5,712 | -€25,955 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,667 | €5,712 | -€25,955 | -82.0% |
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.