Dierenarts Wouter Pollet: 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 Pollet
Largest movements
- Tangible fixed assets -€280,517
down €280,517 (-93.2%), from €300,959 to €20,442
of which Other tangible fixed assets: -€228,419
- Cash +€110,127
up €110,127 (+921%), from €11,957 to €122,084
mainly Investment in fixed assets (net) (+€275,732) and Stocks and contracts (+€11,843)
- Stocks and contracts -€11,843
down €11,843 (-100%), from €11,843 to €0
- Receivables within one year -€7,801
down €7,801 (-17.0%), from €45,812 to €38,011
of which Trade receivables: -€7,454
- Debts after one year -€105,679
down €105,679 (-82.3%), from €128,442 to €22,763
- Other debts -€64,828
down €64,828 (-46.2%), from €140,284 to €75,456
- Reserves -€14,140
down €14,140 (-35.7%), from €39,648 to €25,508
- Current portion of long-term debt -€13,221
down €13,221 (-59.5%), from €22,233 to €9,012
- Tax, wage and social debts +€7,703
up €7,703 (+45.5%), from €16,919 to €24,621
of which Taxes: +€7,412
- Other operating charges +€42,565
up €42,565 (+2,609%), from €1,631 to €44,196
- Depreciation -€23,269
down €23,269 (-82.9%), from €28,054 to €4,785
- Staff costs -€3,838
down €3,838 (-21.3%), from €18,051 to €14,212
- Financial charges -€1,729
down €1,729 (-26.8%), from €6,462 to €4,733
- Gross operating margin +€1,697
up €1,697 (+3.2%), from €53,654 to €55,351
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 | €371,456 | €181,302 | -€190,154 | -51.2% |
| Fixed assets | 21/28 | €300,959 | €20,442 | -€280,517 | -93.2% |
| Tangible fixed assets | 22/27 | €300,959 | €20,442 | -€280,517 | -93.2% |
| Land and buildings | 22 | €19,257 | €0 | -€19,257 | -100% |
| Plant, machinery and equipment | 23 | €33,980 | €5,389 | -€28,591 | -84.1% |
| Furniture and vehicles | 24 | €1,853 | €17 | -€1,836 | -99.1% |
| Leasing and similar rights | 25 | €17,451 | €15,036 | -€2,414 | -13.8% |
| Other tangible fixed assets | 26 | €228,419 | €0 | -€228,419 | -100% |
| Current assets | 29/58 | €70,497 | €160,860 | +€90,363 | +128% |
| Stocks and contracts in progress | 3 | €11,843 | €0 | -€11,843 | -100% |
| Stocks | 30/36 | €11,843 | €0 | -€11,843 | -100% |
| Amounts receivable within one year | 40/41 | €45,812 | €38,011 | -€7,801 | -17.0% |
| Trade receivables | 40 | €45,308 | €37,854 | -€7,454 | -16.5% |
| Other amounts receivable | 41 | €504 | €157 | -€348 | -69.0% |
| Cash at bank and in hand | 54/58 | €11,957 | €122,084 | +€110,127 | +921% |
| Deferred charges and accrued income | 490/1 | €885 | €765 | -€120 | -13.6% |
| Total equity and liabilities | 10/49 | €371,456 | €181,302 | -€190,154 | -51.2% |
| Equity | 10/15 | €58,248 | €44,108 | -€14,140 | -24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,648 | €25,508 | -€14,140 | -35.7% |
| Distributable reserves | 133 | €39,648 | €25,508 | -€14,140 | -35.7% |
| Amounts payable | 17/49 | €313,208 | €137,194 | -€176,014 | -56.2% |
| Amounts payable after more than one year | 17 | €128,442 | €22,763 | -€105,679 | -82.3% |
| Financial debts | 170/4 | €128,442 | €22,763 | -€105,679 | -82.3% |
| Amounts payable within one year | 42/48 | €184,766 | €114,431 | -€70,335 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €22,233 | €9,012 | -€13,221 | -59.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,330 | €5,342 | +€12 | +0.2% |
| Suppliers | 440/4 | €5,330 | €5,342 | +€12 | +0.2% |
| Taxes, remuneration and social security | 45 | €16,919 | €24,621 | +€7,703 | +45.5% |
| Taxes | 450/3 | €12,118 | €19,530 | +€7,412 | +61.2% |
| Remuneration and social security | 454/9 | €4,801 | €5,091 | +€291 | +6.1% |
| Other amounts payable | 47/48 | €140,284 | €75,456 | -€64,828 | -46.2% |
| Non-recurring operating income | 76A | - | €25,099 | +€25,099 | |
| Remuneration, social security and pensions | 62 | €18,051 | €14,212 | -€3,838 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,054 | €4,785 | -€23,269 | -82.9% |
| Other operating charges | 640/8 | €1,631 | €44,196 | +€42,565 | +2,609% |
| Non-recurring operating charges | 66A | - | €1,565 | +€1,565 | |
| Gross operating margin | 9900 | €53,654 | €55,351 | +€1,697 | +3.2% |
| Operating profit (loss) | 9901 | €5,918 | -€9,408 | -€15,325 | |
| Financial income | 75/76B | €295 | €1 | -€294 | -99.6% |
| Recurring financial income | 75 | €295 | €1 | -€294 | -99.6% |
| Financial charges | 65/66B | €6,462 | €4,733 | -€1,729 | -26.8% |
| Recurring financial charges | 65 | €6,462 | €4,733 | -€1,729 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€249 | -€14,140 | -€13,891 | -5,582% |
| Income taxes | 67/77 | €4 | €0 | -€4 | -100% |
| Profit (loss) for the period | 9904 | -€252 | -€14,140 | -€13,888 | -5,502% |
| Profit (loss) for the period to be appropriated | 9905 | -€252 | -€14,140 | -€13,888 | -5,502% |
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 17 October 2026 via checked.be.