DIERENARTSEN A PLUS: what changed
What changed
DIERENARTSEN A PLUS
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€169,088
2024 · €126,736+€42,352
Equity
€50,000
2024 · €50,000
Cash
€73,087
2024 · €93,560-€20,472
Balance sheet total
€472,120
2024 · €674,165-€202,044
Largest movements
Assets
- Receivables after one year -€191,811
down €191,811 (-49.0%), from €391,299 to €199,489
- Receivables within one year +€32,796
up €32,796 (+757%), from €4,334 to €37,129
of which Trade receivables: +€32,796
- Cash -€20,472
down €20,472 (-21.9%), from €93,560 to €73,087
mainly Other debts (-€235,616) and Contributions, distributions and other (-€169,088)
- Deferred charges and accrued income -€9,151
down €9,151 (-21.1%), from €43,450 to €34,299
- Stocks and contracts -€8,262
down €8,262 (-13.2%), from €62,563 to €54,300
Equity and liabilities
- Other debts -€235,616
down €235,616 (-57.9%), from €406,625 to €171,009
- Accrued charges and deferred income +€83,920
new in 2025: €83,920
- Trade debts -€42,966
down €42,966 (-27.1%), from €158,571 to €115,604
- Tax, wage and social debts -€7,359
down €7,359 (-14.1%), from €52,203 to €44,844
of which Remuneration and social security: -€12,416
Income statement
- Gross operating margin +€29,426
up €29,426 (+8.3%), from €356,313 to €385,739
- Depreciation -€12,576
down €12,576 (-34.3%), from €36,717 to €24,141
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€126,736
Gross operating margin
+€29,426
Staff costs
-€1,949
Depreciation
+€12,576
Other operating charges
+€1,047
Other operating items
-€44
Financial income
-€3,756
Financial charges
+€1,977
Taxes
+€3,075
Result 2025
€169,088
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€167,635
Investment
-€18,997
Financing
-€169,110
Cash 2024
€93,560
From operations (derived)
+€167,635
Net result for the year
+€169,088
Depreciation
+€24,141
Receivables after one year
+€191,811
Stocks and contracts
+€8,262
Receivables within one year
-€32,796
Deferred charges and accrued income
+€9,151
Trade debts
-€42,966
Tax, wage and social debts
-€7,359
Other debts
-€235,616
Accrued charges and deferred income
+€83,920
Investment (derived)
-€18,997
Investment in fixed assets (net)
-€18,997
Financing
-€169,110
Short-term financial debts
-€22
Contributions, distributions and other
-€169,088
Cash 2025
€73,087
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €674,165 | €472,120 | -€202,044 | -30.0% |
| Fixed assets | 21/28 | €78,959 | €73,816 | -€5,143 | -6.5% |
| Tangible fixed assets | 22/27 | €78,959 | €73,816 | -€5,143 | -6.5% |
| Plant, machinery and equipment | 23 | €35,076 | €40,712 | +€5,636 | +16.1% |
| Furniture and vehicles | 24 | €15,790 | €9,001 | -€6,789 | -43.0% |
| Other tangible fixed assets | 26 | €28,093 | €24,103 | -€3,991 | -14.2% |
| Current assets | 29/58 | €595,205 | €398,304 | -€196,901 | -33.1% |
| Amounts receivable after more than one year | 29 | €391,299 | €199,489 | -€191,811 | -49.0% |
| Other amounts receivable | 291 | €391,299 | €199,489 | -€191,811 | -49.0% |
| Stocks and contracts in progress | 3 | €62,563 | €54,300 | -€8,262 | -13.2% |
| Stocks | 30/36 | €62,563 | €54,300 | -€8,262 | -13.2% |
| Amounts receivable within one year | 40/41 | €4,334 | €37,129 | +€32,796 | +757% |
| Trade receivables | 40 | €4,333 | €37,129 | +€32,796 | +757% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €93,560 | €73,087 | -€20,472 | -21.9% |
| Deferred charges and accrued income | 490/1 | €43,450 | €34,299 | -€9,151 | -21.1% |
| Total equity and liabilities | 10/49 | €674,165 | €472,120 | -€202,044 | -30.0% |
| Equity | 10/15 | €50,000 | €50,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable | 17/49 | €624,165 | €422,120 | -€202,044 | -32.4% |
| Amounts payable within one year | 42/48 | €624,165 | €338,201 | -€285,964 | -45.8% |
| Financial debts | 43 | €6,766 | €6,743 | -€22 | -0.3% |
| Credit institutions | 430/8 | €6,766 | €6,743 | -€22 | -0.3% |
| Trade debts | 44 | €158,571 | €115,604 | -€42,966 | -27.1% |
| Suppliers | 440/4 | €158,571 | €115,604 | -€42,966 | -27.1% |
| Taxes, remuneration and social security | 45 | €52,203 | €44,844 | -€7,359 | -14.1% |
| Taxes | 450/3 | €18,039 | €23,096 | +€5,057 | +28.0% |
| Remuneration and social security | 454/9 | €34,164 | €21,748 | -€12,416 | -36.3% |
| Other amounts payable | 47/48 | €406,625 | €171,009 | -€235,616 | -57.9% |
| Accrued charges and deferred income | 492/3 | - | €83,920 | +€83,920 | |
| Non-recurring operating income | 76A | €181 | - | -€181 | |
| Remuneration, social security and pensions | 62 | €165,407 | €167,356 | +€1,949 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,717 | €24,141 | -€12,576 | -34.3% |
| Other operating charges | 640/8 | €2,274 | €1,227 | -€1,047 | -46.1% |
| Non-recurring operating charges | 66A | - | €44 | +€44 | |
| Gross operating margin | 9900 | €356,313 | €385,739 | +€29,426 | +8.3% |
| Operating profit (loss) | 9901 | €151,914 | €192,970 | +€41,056 | +27.0% |
| Financial income | 75/76B | €12,535 | €8,779 | -€3,756 | -30.0% |
| Recurring financial income | 75 | €12,535 | €8,779 | -€3,756 | -30.0% |
| Financial charges | 65/66B | €4,768 | €2,791 | -€1,977 | -41.5% |
| Recurring financial charges | 65 | €4,768 | €2,791 | -€1,977 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €159,682 | €198,959 | +€39,277 | +24.6% |
| Income taxes | 67/77 | €32,946 | €29,871 | -€3,075 | -9.3% |
| Profit (loss) for the period | 9904 | €126,736 | €169,088 | +€42,352 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €126,736 | €169,088 | +€42,352 | +33.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.