Dierenarts V. Peeters: 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 V. Peeters
Largest movements
- Tangible fixed assets +€40,687
up €40,687 (+603%), from €6,748 to €47,435
of which Land and buildings: +€21,136
- Cash +€2,912
up €2,912 (+19.2%), from €15,164 to €18,076
mainly Debts after one year (+€26,738) and Net result for the year (+€7,078)
- Receivables within one year -€2,377
down €2,377 (-41.3%), from €5,753 to €3,376
of which Trade receivables: -€5,340
- Debts after one year +€26,738
new in 2025: €26,738
- Profit (loss) carried forward +€7,078
up €7,078 (+66.6%), from €10,620 to €17,699
- Current portion of long-term debt +€4,580
new in 2025: €4,580
- Other debts +€1,214
up €1,214 (+23.1%), from €5,264 to €6,478
- Trade debts +€843
up €843 (+59.3%), from €1,421 to €2,264
- Gross operating margin -€2,117
down €2,117 (-12.0%), from €17,665 to €15,548
- Financial charges +€2,021
up €2,021 (+6,979%), from €29 to €2,049
- Taxes -€2,018
down €2,018 (-48.3%), from €4,177 to €2,159
- Depreciation +€1,373
up €1,373 (+56.0%), from €2,451 to €3,824
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 | €27,717 | €68,888 | +€41,171 | +149% |
| Formation expenses | 20 | €52 | - | -€52 | |
| Fixed assets | 21/28 | €6,748 | €47,435 | +€40,687 | +603% |
| Tangible fixed assets | 22/27 | €6,748 | €47,435 | +€40,687 | +603% |
| Land and buildings | 22 | - | €21,136 | +€21,136 | |
| Plant, machinery and equipment | 23 | - | €18,790 | +€18,790 | |
| Furniture and vehicles | 24 | €6,748 | €7,510 | +€762 | +11.3% |
| Current assets | 29/58 | €20,917 | €21,452 | +€535 | +2.6% |
| Amounts receivable within one year | 40/41 | €5,753 | €3,376 | -€2,377 | -41.3% |
| Trade receivables | 40 | €5,395 | €55 | -€5,340 | -99.0% |
| Other amounts receivable | 41 | €358 | €3,321 | +€2,963 | +828% |
| Cash at bank and in hand | 54/58 | €15,164 | €18,076 | +€2,912 | +19.2% |
| Total equity and liabilities | 10/49 | €27,717 | €68,888 | +€41,171 | +149% |
| Equity | 10/15 | €16,620 | €23,699 | +€7,078 | +42.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,620 | €17,699 | +€7,078 | +66.6% |
| Amounts payable | 17/49 | €11,097 | €45,189 | +€34,092 | +307% |
| Amounts payable after more than one year | 17 | - | €26,738 | +€26,738 | |
| Financial debts | 170/4 | - | €26,738 | +€26,738 | |
| Amounts payable within one year | 42/48 | €11,097 | €18,452 | +€7,355 | +66.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,580 | +€4,580 | |
| Trade debts | 44 | €1,421 | €2,264 | +€843 | +59.3% |
| Suppliers | 440/4 | €1,421 | €2,264 | +€843 | +59.3% |
| Taxes, remuneration and social security | 45 | €4,412 | €5,130 | +€718 | +16.3% |
| Taxes | 450/3 | €4,358 | €5,130 | +€772 | +17.7% |
| Remuneration and social security | 454/9 | €54 | - | -€54 | |
| Other amounts payable | 47/48 | €5,264 | €6,478 | +€1,214 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,451 | €3,824 | +€1,373 | +56.0% |
| Other operating charges | 640/8 | €387 | €446 | +€58 | +15.1% |
| Gross operating margin | 9900 | €17,665 | €15,548 | -€2,117 | -12.0% |
| Operating profit (loss) | 9901 | €14,827 | €11,279 | -€3,548 | -23.9% |
| Financial income | 75/76B | €0 | €9 | +€9 | +86,400% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +86,400% |
| Financial charges | 65/66B | €29 | €2,049 | +€2,021 | +6,979% |
| Recurring financial charges | 65 | €29 | €2,049 | +€2,021 | +6,979% |
| Profit (loss) for the period before taxes | 9903 | €14,798 | €9,238 | -€5,560 | -37.6% |
| Income taxes | 67/77 | €4,177 | €2,159 | -€2,018 | -48.3% |
| Profit (loss) for the period | 9904 | €10,620 | €7,078 | -€3,542 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,620 | €7,078 | -€3,542 | -33.4% |
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.