DIERENARTS VANHERWEGHE KOBE: 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 VANHERWEGHE KOBE
Largest movements
- Cash +€32,286
up €32,286 (+47.8%), from €67,515 to €99,801
mainly Net result for the year (+€27,722) and Depreciation (+€6,302)
- Tangible fixed assets -€6,302
down €6,302 (-40.3%), from €15,624 to €9,322
- Receivables within one year +€2,592
up €2,592 (+406%), from €638 to €3,231
- Reserves +€27,722
up €27,722 (+38.3%), from €72,440 to €100,162
- Other debts +€1,134
new in 2025: €1,134
- Gross operating margin +€18,510
up €18,510 (+70.5%), from €26,249 to €44,758
- Taxes +€5,509
up €5,509 (+142%), from €3,890 to €9,399
- Other operating charges +€473
up €473 (+64.9%), from €728 to €1,201
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 | €83,777 | €112,353 | +€28,576 | +34.1% |
| Fixed assets | 21/28 | €15,624 | €9,322 | -€6,302 | -40.3% |
| Tangible fixed assets | 22/27 | €15,624 | €9,322 | -€6,302 | -40.3% |
| Furniture and vehicles | 24 | €15,624 | €9,322 | -€6,302 | -40.3% |
| Current assets | 29/58 | €68,153 | €103,031 | +€34,878 | +51.2% |
| Amounts receivable within one year | 40/41 | €638 | €3,231 | +€2,592 | +406% |
| Other amounts receivable | 41 | €638 | €3,231 | +€2,592 | +406% |
| Cash at bank and in hand | 54/58 | €67,515 | €99,801 | +€32,286 | +47.8% |
| Total equity and liabilities | 10/49 | €83,777 | €112,353 | +€28,576 | +34.1% |
| Equity | 10/15 | €77,440 | €105,162 | +€27,722 | +35.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,440 | €100,162 | +€27,722 | +38.3% |
| Distributable reserves | 133 | €72,440 | €100,162 | +€27,722 | +38.3% |
| Amounts payable | 17/49 | €6,338 | €7,192 | +€854 | +13.5% |
| Amounts payable within one year | 42/48 | €6,338 | €7,192 | +€854 | +13.5% |
| Trade debts | 44 | €457 | €325 | -€131 | -28.7% |
| Suppliers | 440/4 | €457 | €325 | -€131 | -28.7% |
| Taxes, remuneration and social security | 45 | €5,881 | €5,732 | -€149 | -2.5% |
| Taxes | 450/3 | €5,881 | €5,732 | -€149 | -2.5% |
| Other amounts payable | 47/48 | - | €1,134 | +€1,134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,302 | €6,302 | = | 0.0% |
| Other operating charges | 640/8 | €728 | €1,201 | +€473 | +64.9% |
| Gross operating margin | 9900 | €26,249 | €44,758 | +€18,510 | +70.5% |
| Operating profit (loss) | 9901 | €19,219 | €37,256 | +€18,037 | +93.9% |
| Financial charges | 65/66B | €210 | €135 | -€76 | -36.0% |
| Recurring financial charges | 65 | €210 | €135 | -€76 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €19,009 | €37,121 | +€18,113 | +95.3% |
| Income taxes | 67/77 | €3,890 | €9,399 | +€5,509 | +142% |
| Profit (loss) for the period | 9904 | €15,118 | €27,722 | +€12,604 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,118 | €27,722 | +€12,604 | +83.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.