Dierenarts Sofie Huyberechts: 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 Sofie Huyberechts
Largest movements
- Tangible fixed assets -€30,880
down €30,880 (-16.3%), from €189,729 to €158,848
of which Land and buildings: -€16,392
- Cash +€23,571
up €23,571 (+41.4%), from €56,876 to €80,446
mainly Net result for the year (+€53,551) and Depreciation (+€30,880)
- Stocks and contracts +€3,357
up €3,357 (+12.6%), from €26,535 to €29,892
- Reserves +€53,551
up €53,551 (+65.4%), from €81,865 to €135,416
- Other debts -€46,429
down €46,429 (-100%), from €46,429 to €0
- Debts after one year -€6,981
down €6,981 (-7.7%), from €90,590 to €83,609
- Tax, wage and social debts -€5,900
down €5,900 (-15.7%), from €37,678 to €31,778
of which Remuneration and social security: -€13,813
- Gross operating margin +€21,772
up €21,772 (+16.1%), from €135,558 to €157,330
- Staff costs +€10,705
up €10,705 (+39.6%), from €27,002 to €37,707
- Financial charges -€4,293
down €4,293 (-47.0%), from €9,126 to €4,833
- Taxes +€4,055
up €4,055 (+17.9%), from €22,708 to €26,762
- Write-downs -€2,593
down €2,593 (-61.7%), from €4,206 to €1,613
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 | €281,225 | €274,868 | -€6,356 | -2.3% |
| Fixed assets | 21/28 | €189,729 | €158,848 | -€30,880 | -16.3% |
| Tangible fixed assets | 22/27 | €189,729 | €158,848 | -€30,880 | -16.3% |
| Land and buildings | 22 | €160,566 | €144,174 | -€16,392 | -10.2% |
| Plant, machinery and equipment | 23 | €25,160 | €12,295 | -€12,866 | -51.1% |
| Furniture and vehicles | 24 | €4,002 | €2,379 | -€1,623 | -40.6% |
| Current assets | 29/58 | €91,496 | €116,020 | +€24,524 | +26.8% |
| Stocks and contracts in progress | 3 | €26,535 | €29,892 | +€3,357 | +12.6% |
| Stocks | 30/36 | €26,535 | €29,892 | +€3,357 | +12.6% |
| Amounts receivable within one year | 40/41 | €4,641 | €2,969 | -€1,672 | -36.0% |
| Trade receivables | 40 | €4,081 | €1,680 | -€2,401 | -58.8% |
| Other amounts receivable | 41 | €560 | €1,289 | +€729 | +130% |
| Cash at bank and in hand | 54/58 | €56,876 | €80,446 | +€23,571 | +41.4% |
| Deferred charges and accrued income | 490/1 | €3,444 | €2,713 | -€731 | -21.2% |
| Total equity and liabilities | 10/49 | €281,225 | €274,868 | -€6,356 | -2.3% |
| Equity | 10/15 | €94,265 | €147,816 | +€53,551 | +56.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €81,865 | €135,416 | +€53,551 | +65.4% |
| Distributable reserves | 133 | €81,865 | €135,416 | +€53,551 | +65.4% |
| Amounts payable | 17/49 | €186,960 | €127,052 | -€59,908 | -32.0% |
| Amounts payable after more than one year | 17 | €90,590 | €83,609 | -€6,981 | -7.7% |
| Financial debts | 170/4 | €90,590 | €83,609 | -€6,981 | -7.7% |
| Amounts payable within one year | 42/48 | €94,930 | €43,232 | -€51,698 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €6,826 | €6,981 | +€155 | +2.3% |
| Trade debts | 44 | €3,997 | €4,473 | +€476 | +11.9% |
| Suppliers | 440/4 | €3,997 | €4,473 | +€476 | +11.9% |
| Taxes, remuneration and social security | 45 | €37,678 | €31,778 | -€5,900 | -15.7% |
| Taxes | 450/3 | €21,245 | €29,158 | +€7,913 | +37.2% |
| Remuneration and social security | 454/9 | €16,433 | €2,620 | -€13,813 | -84.1% |
| Other amounts payable | 47/48 | €46,429 | €0 | -€46,429 | -100% |
| Accrued charges and deferred income | 492/3 | €1,440 | €211 | -€1,229 | -85.3% |
| Remuneration, social security and pensions | 62 | €27,002 | €37,707 | +€10,705 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,968 | €30,880 | -€1,087 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,206 | €1,613 | -€2,593 | -61.7% |
| Other operating charges | 640/8 | €1,959 | €2,004 | +€45 | +2.3% |
| Gross operating margin | 9900 | €135,558 | €157,330 | +€21,772 | +16.1% |
| Operating profit (loss) | 9901 | €70,423 | €85,126 | +€14,702 | +20.9% |
| Financial income | 75/76B | €27 | €21 | -€5 | -19.5% |
| Recurring financial income | 75 | €27 | €21 | -€5 | -19.5% |
| Financial charges | 65/66B | €9,126 | €4,833 | -€4,293 | -47.0% |
| Recurring financial charges | 65 | €9,126 | €4,833 | -€4,293 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €61,324 | €80,314 | +€18,990 | +31.0% |
| Income taxes | 67/77 | €22,708 | €26,762 | +€4,055 | +17.9% |
| Profit (loss) for the period | 9904 | €38,616 | €53,551 | +€14,935 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,616 | €53,551 | +€14,935 | +38.7% |
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 28 October 2026 via checked.be.