Dierenarts Sofie Breugelmans: 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.
What changed
Dierenarts Sofie Breugelmans
NACE 75.000, Veterinary services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€142,757
2024 · €141,434+€1,323
Equity
€570,837
2024 · €429,746+€141,091
Cash
€148,450
2024 · €50,063+€98,387
Balance sheet total
€1.1m
2024 · €1.0m+€77,421
Largest movements
Assets
- Cash +€98,387
up €98,387 (+197%), from €50,063 to €148,450
mainly Net result for the year (+€142,757) and Depreciation (+€40,309)
- Tangible fixed assets -€23,751
down €23,751 (-2.5%), from €933,660 to €909,909
Equity and liabilities
- Reserves +€141,091
up €141,091 (+32.9%), from €428,746 to €569,837
- Debts after one year -€60,441
down €60,441 (-14.0%), from €432,148 to €371,706
Income statement
- Gross operating margin +€16,302
up €16,302 (+6.3%), from €259,631 to €275,933
- Staff costs +€13,773
new in 2025: €13,773
- Financial charges -€2,781
down €2,781 (-16.9%), from €16,457 to €13,675
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.
Result 2024
€141,434
Gross operating margin
+€16,302
Staff costs
-€13,773
Depreciation
-€2,171
Other operating charges
-€1,420
Financial income
+€120
Financial charges
+€2,781
Taxes
-€517
Result 2025
€142,757
raises the resultlowers the result
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.
From operations
+€176,555
Investment
-€16,557
Financing
-€61,610
Cash 2024
€50,063
From operations (derived)
+€176,555
Net result for the year
+€142,757
Depreciation
+€40,309
Stocks and contracts
-€2,593
Receivables within one year
+€698
Deferred charges and accrued income
-€891
Trade debts
-€1,656
Tax, wage and social debts
+€8,921
Other debts
-€8,219
Accrued charges and deferred income
-€2,771
Investment (derived)
-€16,557
Investment in fixed assets (net)
-€16,557
Financing
-€61,610
Debts after one year
-€60,441
Current portion of long-term debt
+€497
Contributions, distributions and other
-€1,666
Cash 2025
€148,450
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,006,844 | €1,084,264 | +€77,421 | +7.7% |
| Fixed assets | 21/28 | €933,660 | €909,909 | -€23,751 | -2.5% |
| Tangible fixed assets | 22/27 | €933,660 | €909,909 | -€23,751 | -2.5% |
| Land and buildings | 22 | €874,612 | €868,203 | -€6,409 | -0.7% |
| Plant, machinery and equipment | 23 | €16,657 | €10,161 | -€6,496 | -39.0% |
| Furniture and vehicles | 24 | €42,391 | €31,545 | -€10,846 | -25.6% |
| Current assets | 29/58 | €73,184 | €174,356 | +€101,172 | +138% |
| Stocks and contracts in progress | 3 | €16,853 | €19,445 | +€2,593 | +15.4% |
| Stocks | 30/36 | €16,853 | €19,445 | +€2,593 | +15.4% |
| Amounts receivable within one year | 40/41 | €2,121 | €1,422 | -€698 | -32.9% |
| Trade receivables | 40 | €1,028 | €1,399 | +€371 | +36.1% |
| Other amounts receivable | 41 | €1,093 | €23 | -€1,070 | -97.9% |
| Cash at bank and in hand | 54/58 | €50,063 | €148,450 | +€98,387 | +197% |
| Deferred charges and accrued income | 490/1 | €4,147 | €5,037 | +€891 | +21.5% |
| Total equity and liabilities | 10/49 | €1,006,844 | €1,084,264 | +€77,421 | +7.7% |
| Equity | 10/15 | €429,746 | €570,837 | +€141,091 | +32.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €428,746 | €569,837 | +€141,091 | +32.9% |
| Distributable reserves | 133 | €428,746 | €569,837 | +€141,091 | +32.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €577,097 | €513,427 | -€63,670 | -11.0% |
| Amounts payable after more than one year | 17 | €432,148 | €371,706 | -€60,441 | -14.0% |
| Financial debts | 170/4 | €432,148 | €371,706 | -€60,441 | -14.0% |
| Amounts payable within one year | 42/48 | €135,629 | €135,172 | -€458 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €59,944 | €60,441 | +€497 | +0.8% |
| Trade debts | 44 | €8,471 | €6,815 | -€1,656 | -19.6% |
| Suppliers | 440/4 | €8,471 | €6,815 | -€1,656 | -19.6% |
| Advances received on contracts in progress | 46 | €399 | €399 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,830 | €15,751 | +€8,921 | +131% |
| Taxes | 450/3 | €4,330 | €9,909 | +€5,579 | +129% |
| Remuneration and social security | 454/9 | €2,500 | €5,842 | +€3,342 | +134% |
| Other amounts payable | 47/48 | €59,985 | €51,766 | -€8,219 | -13.7% |
| Accrued charges and deferred income | 492/3 | €9,320 | €6,549 | -€2,771 | -29.7% |
| Non-recurring operating income | 76A | €3,520 | €0 | -€3,520 | -100% |
| Remuneration, social security and pensions | 62 | - | €13,773 | +€13,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,138 | €40,309 | +€2,171 | +5.7% |
| Other operating charges | 640/8 | €4,455 | €5,875 | +€1,420 | +31.9% |
| Gross operating margin | 9900 | €259,631 | €275,933 | +€16,302 | +6.3% |
| Operating profit (loss) | 9901 | €217,037 | €215,976 | -€1,062 | -0.5% |
| Financial income | 75/76B | €462 | €582 | +€120 | +26.0% |
| Recurring financial income | 75 | €462 | €582 | +€120 | +26.0% |
| Financial charges | 65/66B | €16,457 | €13,675 | -€2,781 | -16.9% |
| Recurring financial charges | 65 | €16,457 | €13,675 | -€2,781 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €201,043 | €202,883 | +€1,840 | +0.9% |
| Income taxes | 67/77 | €59,609 | €60,126 | +€517 | +0.9% |
| Profit (loss) for the period | 9904 | €141,434 | €142,757 | +€1,323 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €141,434 | €142,757 | +€1,323 | +0.9% |
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.