DIERENARTS WOUTER KUMPEN: 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 WOUTER KUMPEN
Largest movements
- Cash +€178,724
up €178,724 (+95.0%), from €188,140 to €366,864
mainly Net result for the year (+€113,831) and Other debts (+€70,183)
- Receivables within one year +€78,643
up €78,643 (+203%), from €38,766 to €117,408
of which Trade receivables: +€79,096
- Deferred charges and accrued income -€48,378
down €48,378 (-96.3%), from €50,254 to €1,876
- Intangible fixed assets -€20,457
down €20,457 (-49.2%), from €41,620 to €21,163
- Stocks and contracts -€10,448
down €10,448 (-27.4%), from €38,069 to €27,621
- Other debts +€70,183
up €70,183 (+29.5%), from €237,822 to €308,004
- Reserves +€54,885
up €54,885 (+28.8%), from €190,492 to €245,377
- Tax, wage and social debts +€53,247
up €53,247 (+363%), from €14,669 to €67,916
of which Taxes: +€44,247
- Debts after one year -€13,251
down €13,251 (-32.0%), from €41,459 to €28,208
- Trade debts +€11,308
up €11,308 (+43.5%), from €25,973 to €37,281
- Gross operating margin +€117,000
up €117,000 (+89.8%), from €130,232 to €247,232
- Taxes +€37,314
up €37,314 (+200%), from €18,627 to €55,941
- Financial charges +€12,357
up €12,357 (+125%), from €9,890 to €22,247
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 | €536,505 | €713,306 | +€176,801 | +33.0% |
| Fixed assets | 21/28 | €221,277 | €199,536 | -€21,741 | -9.8% |
| Intangible fixed assets | 21 | €41,620 | €21,163 | -€20,457 | -49.2% |
| Tangible fixed assets | 22/27 | €179,657 | €178,373 | -€1,285 | -0.7% |
| Land and buildings | 22 | €125,396 | €112,320 | -€13,076 | -10.4% |
| Plant, machinery and equipment | 23 | €19,186 | €42,993 | +€23,807 | +124% |
| Furniture and vehicles | 24 | €35,076 | €23,060 | -€12,016 | -34.3% |
| Current assets | 29/58 | €315,228 | €513,770 | +€198,542 | +63.0% |
| Stocks and contracts in progress | 3 | €38,069 | €27,621 | -€10,448 | -27.4% |
| Stocks | 30/36 | €38,069 | €27,621 | -€10,448 | -27.4% |
| Amounts receivable within one year | 40/41 | €38,766 | €117,408 | +€78,643 | +203% |
| Trade receivables | 40 | €38,108 | €117,204 | +€79,096 | +208% |
| Other amounts receivable | 41 | €658 | €205 | -€453 | -68.9% |
| Cash at bank and in hand | 54/58 | €188,140 | €366,864 | +€178,724 | +95.0% |
| Deferred charges and accrued income | 490/1 | €50,254 | €1,876 | -€48,378 | -96.3% |
| Total equity and liabilities | 10/49 | €536,505 | €713,306 | +€176,801 | +33.0% |
| Equity | 10/15 | €202,892 | €257,777 | +€54,885 | +27.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €190,492 | €245,377 | +€54,885 | +28.8% |
| Distributable reserves | 133 | €190,492 | €245,377 | +€54,885 | +28.8% |
| Amounts payable | 17/49 | €333,613 | €455,529 | +€121,916 | +36.5% |
| Amounts payable after more than one year | 17 | €41,459 | €28,208 | -€13,251 | -32.0% |
| Financial debts | 170/4 | €41,459 | €28,208 | -€13,251 | -32.0% |
| Amounts payable within one year | 42/48 | €292,154 | €426,772 | +€134,617 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €13,690 | €13,571 | -€120 | -0.9% |
| Trade debts | 44 | €25,973 | €37,281 | +€11,308 | +43.5% |
| Suppliers | 440/4 | €25,973 | €37,281 | +€11,308 | +43.5% |
| Taxes, remuneration and social security | 45 | €14,669 | €67,916 | +€53,247 | +363% |
| Taxes | 450/3 | €9,269 | €53,516 | +€44,247 | +477% |
| Remuneration and social security | 454/9 | €5,400 | €14,400 | +€9,000 | +167% |
| Other amounts payable | 47/48 | €237,822 | €308,004 | +€70,183 | +29.5% |
| Accrued charges and deferred income | 492/3 | - | €549 | +€549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,174 | €53,206 | +€1,033 | +2.0% |
| Other operating charges | 640/8 | €1,167 | €2,016 | +€848 | +72.7% |
| Gross operating margin | 9900 | €130,232 | €247,232 | +€117,000 | +89.8% |
| Operating profit (loss) | 9901 | €76,891 | €192,010 | +€115,120 | +150% |
| Financial income | 75/76B | €23 | €8 | -€14 | -62.8% |
| Recurring financial income | 75 | €23 | €8 | -€14 | -62.8% |
| Financial charges | 65/66B | €9,890 | €22,247 | +€12,357 | +125% |
| Recurring financial charges | 65 | €9,890 | €22,247 | +€12,357 | +125% |
| Profit (loss) for the period before taxes | 9903 | €67,024 | €169,772 | +€102,748 | +153% |
| Income taxes | 67/77 | €18,627 | €55,941 | +€37,314 | +200% |
| Profit (loss) for the period | 9904 | €48,396 | €113,831 | +€65,435 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €48,396 | €113,831 | +€65,435 | +135% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.