Dierenarts Toon Moors: what changed
Dierenarts Toon Moors
Largest movements
- Cash +€228,107
up €228,107 (+129%), from €176,690 to €404,796
mainly Net result for the year (+€156,847) and Other debts (+€77,851)
- Receivables within one year +€80,785
up €80,785 (+218%), from €36,984 to €117,768
of which Trade receivables: +€46,322
- Current investments -€50,512
down €50,512 (-6.6%), from €761,893 to €711,382
- Stocks and contracts +€19,841
up €19,841 (+127%), from €15,596 to €35,437
- Tangible fixed assets -€13,653
down €13,653 (-22.1%), from €61,731 to €48,078
of which Plant, machinery and equipment: -€9,150
- Reserves +€156,847
up €156,847 (+17.7%), from €888,548 to €1.0m
of which Distributable reserves: +€156,847
- Other debts +€77,851
up €77,851 (+134%), from €58,216 to €136,067
- Tax, wage and social debts +€27,683
up €27,683 (+39.0%), from €71,055 to €98,738
of which Taxes: +€24,734
- Gross operating margin -€80,542
down €80,542 (-23.0%), from €350,410 to €269,868
- Taxes -€22,298
down €22,298 (-22.3%), from €100,211 to €77,913
- Depreciation -€19,951
down €19,951 (-46.5%), from €42,896 to €22,946
- Financial charges +€14,631
up €14,631 (+782%), from €1,871 to €16,502
of which Non-recurring financial charges: +€11,627
- Financial income +€6,787
up €6,787 (+173%), from €3,930 to €10,717
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 | €1,058,872 | €1,325,220 | +€266,348 | +25.2% |
| Fixed assets | 21/28 | €61,731 | €48,078 | -€13,653 | -22.1% |
| Tangible fixed assets | 22/27 | €61,731 | €48,078 | -€13,653 | -22.1% |
| Land and buildings | 22 | €10,905 | €8,821 | -€2,084 | -19.1% |
| Plant, machinery and equipment | 23 | €36,527 | €27,377 | -€9,150 | -25.1% |
| Furniture and vehicles | 24 | €14,299 | €9,108 | -€5,191 | -36.3% |
| Other tangible fixed assets | 26 | - | €2,772 | +€2,772 | |
| Current assets | 29/58 | €997,141 | €1,277,141 | +€280,001 | +28.1% |
| Stocks and contracts in progress | 3 | €15,596 | €35,437 | +€19,841 | +127% |
| Stocks | 30/36 | €15,596 | €35,437 | +€19,841 | +127% |
| Amounts receivable within one year | 40/41 | €36,984 | €117,768 | +€80,785 | +218% |
| Trade receivables | 40 | €36,928 | €83,251 | +€46,322 | +125% |
| Other amounts receivable | 41 | €56 | €34,518 | +€34,462 | +62,083% |
| Current investments | 50/53 | €761,893 | €711,382 | -€50,512 | -6.6% |
| Cash at bank and in hand | 54/58 | €176,690 | €404,796 | +€228,107 | +129% |
| Deferred charges and accrued income | 490/1 | €5,978 | €7,758 | +€1,780 | +29.8% |
| Total equity and liabilities | 10/49 | €1,058,872 | €1,325,220 | +€266,348 | +25.2% |
| Equity | 10/15 | €894,748 | €1,051,596 | +€156,847 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €888,548 | €1,045,396 | +€156,847 | +17.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €22,900 | €22,900 | = | 0.0% |
| Distributable reserves | 133 | €865,648 | €1,022,496 | +€156,847 | +18.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €164,124 | €273,624 | +€109,500 | +66.7% |
| Amounts payable within one year | 42/48 | €163,934 | €273,363 | +€109,429 | +66.8% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €32,167 | €32,897 | +€730 | +2.3% |
| Suppliers | 440/4 | €32,167 | €32,897 | +€730 | +2.3% |
| Advances received on contracts in progress | 46 | €2,496 | €5,644 | +€3,148 | +126% |
| Taxes, remuneration and social security | 45 | €71,055 | €98,738 | +€27,683 | +39.0% |
| Taxes | 450/3 | €70,488 | €95,222 | +€24,734 | +35.1% |
| Remuneration and social security | 454/9 | €567 | €3,516 | +€2,948 | +520% |
| Other amounts payable | 47/48 | €58,216 | €136,067 | +€77,851 | +134% |
| Accrued charges and deferred income | 492/3 | €190 | €261 | +€72 | +37.9% |
| Remuneration, social security and pensions | 62 | €5,360 | €4,423 | -€936 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,896 | €22,946 | -€19,951 | -46.5% |
| Other operating charges | 640/8 | €3,648 | €1,952 | -€1,696 | -46.5% |
| Gross operating margin | 9900 | €350,410 | €269,868 | -€80,542 | -23.0% |
| Operating profit (loss) | 9901 | €298,505 | €240,546 | -€57,959 | -19.4% |
| Financial income | 75/76B | €3,930 | €10,717 | +€6,787 | +173% |
| Recurring financial income | 75 | €3,930 | €10,717 | +€6,787 | +173% |
| Financial charges | 65/66B | €1,871 | €16,502 | +€14,631 | +782% |
| Recurring financial charges | 65 | €1,871 | €4,875 | +€3,004 | +161% |
| Non-recurring financial charges | 66B | - | €11,627 | +€11,627 | |
| Profit (loss) for the period before taxes | 9903 | €300,564 | €234,760 | -€65,803 | -21.9% |
| Income taxes | 67/77 | €100,211 | €77,913 | -€22,298 | -22.3% |
| Profit (loss) for the period | 9904 | €200,353 | €156,847 | -€43,506 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €200,353 | €156,847 | -€43,506 | -21.7% |
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 4 November 2026 via checked.be.