dierenarts Van Haver: 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 Van Haver
Largest movements
- Cash +€20,955
up €20,955 (+22.5%), from €93,319 to €114,274
mainly Stocks and contracts (+€17,882) and Current investments (+€10,000)
- Stocks and contracts -€17,882
down €17,882 (-68.9%), from €25,965 to €8,083
- Current investments -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Tangible fixed assets -€5,837
down €5,837 (-22.1%), from €26,371 to €20,534
of which Other tangible fixed assets: -€5,112
- Reserves +€32,500
up €32,500, from €0 to €32,500
- Profit (loss) carried forward -€26,444
down €26,444 (-98.4%), from €26,863 to €419
- Trade debts -€7,166
down €7,166 (-88.5%), from €8,094 to €928
- Other debts -€6,249
down €6,249 (-6.6%), from €94,457 to €88,207
- Tax, wage and social debts -€5,667
down €5,667 (-46.2%), from €12,263 to €6,596
of which Taxes: -€4,981
- Gross operating margin -€29,456
down €29,456 (-62.7%), from €46,966 to €17,510
- Taxes -€5,312
down €5,312 (-70.3%), from €7,553 to €2,240
- Depreciation -€1,705
down €1,705 (-22.6%), from €7,542 to €5,837
- Staff costs -€1,704
down €1,704 (-33.4%), from €5,109 to €3,405
- Financial income +€762
up €762 (+231%), from €330 to €1,092
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 | €167,549 | €154,530 | -€13,020 | -7.8% |
| Fixed assets | 21/28 | €26,371 | €20,534 | -€5,837 | -22.1% |
| Tangible fixed assets | 22/27 | €26,371 | €20,534 | -€5,837 | -22.1% |
| Plant, machinery and equipment | 23 | €156 | €0 | -€156 | -100% |
| Furniture and vehicles | 24 | €2,086 | €1,517 | -€570 | -27.3% |
| Other tangible fixed assets | 26 | €24,129 | €19,017 | -€5,112 | -21.2% |
| Current assets | 29/58 | €141,178 | €133,996 | -€7,183 | -5.1% |
| Stocks and contracts in progress | 3 | €25,965 | €8,083 | -€17,882 | -68.9% |
| Stocks | 30/36 | €25,965 | €8,083 | -€17,882 | -68.9% |
| Amounts receivable within one year | 40/41 | €560 | €100 | -€460 | -82.1% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €560 | €0 | -€560 | -100% |
| Current investments | 50/53 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €93,319 | €114,274 | +€20,955 | +22.5% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,539 | +€205 | +15.4% |
| Total equity and liabilities | 10/49 | €167,549 | €154,530 | -€13,020 | -7.8% |
| Equity | 10/15 | €51,863 | €57,919 | +€6,056 | +11.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €0 | €32,500 | +€32,500 | |
| Distributable reserves | 133 | €0 | €32,500 | +€32,500 | |
| Profit (loss) carried forward | 14 | €26,863 | €419 | -€26,444 | -98.4% |
| Amounts payable | 17/49 | €115,687 | €96,610 | -€19,076 | -16.5% |
| Amounts payable within one year | 42/48 | €114,813 | €95,731 | -€19,083 | -16.6% |
| Trade debts | 44 | €8,094 | €928 | -€7,166 | -88.5% |
| Suppliers | 440/4 | €8,094 | €928 | -€7,166 | -88.5% |
| Taxes, remuneration and social security | 45 | €12,263 | €6,596 | -€5,667 | -46.2% |
| Taxes | 450/3 | €11,577 | €6,596 | -€4,981 | -43.0% |
| Remuneration and social security | 454/9 | €686 | €0 | -€686 | -100% |
| Other amounts payable | 47/48 | €94,457 | €88,207 | -€6,249 | -6.6% |
| Accrued charges and deferred income | 492/3 | €873 | €880 | +€6 | +0.7% |
| Remuneration, social security and pensions | 62 | €5,109 | €3,405 | -€1,704 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,542 | €5,837 | -€1,705 | -22.6% |
| Other operating charges | 640/8 | €703 | €746 | +€43 | +6.1% |
| Gross operating margin | 9900 | €46,966 | €17,510 | -€29,456 | -62.7% |
| Operating profit (loss) | 9901 | €33,612 | €7,522 | -€26,090 | -77.6% |
| Financial income | 75/76B | €330 | €1,092 | +€762 | +231% |
| Recurring financial income | 75 | €330 | €1,092 | +€762 | +231% |
| Financial charges | 65/66B | €90 | €317 | +€227 | +253% |
| Recurring financial charges | 65 | €90 | €317 | +€227 | +253% |
| Profit (loss) for the period before taxes | 9903 | €33,852 | €8,297 | -€25,555 | -75.5% |
| Income taxes | 67/77 | €7,553 | €2,240 | -€5,312 | -70.3% |
| Profit (loss) for the period | 9904 | €26,299 | €6,056 | -€20,243 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,299 | €6,056 | -€20,243 | -77.0% |
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 19 October 2026 via checked.be.