Dierenartsen Anthemis: 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.
Dierenartsen Anthemis
Largest movements
- Deferred charges and accrued income -€8,607
down €8,607 (-80.0%), from €10,761 to €2,153
- Receivables within one year +€8,276
up €8,276 (+24.7%), from €33,560 to €41,836
of which Trade receivables: +€19,375
- Cash +€4,396
up €4,396 (+3.8%), from €115,566 to €119,963
mainly Net result for the year (+€10,060) and Deferred charges and accrued income (+€8,607)
- Other debts -€21,886
down €21,886 (-19.3%), from €113,366 to €91,480
- Profit (loss) carried forward +€10,060
up €10,060 (+85.5%), from €11,764 to €21,823
- Accrued charges and deferred income +€7,796
up €7,796 (+35.1%), from €22,234 to €30,029
- Trade debts +€4,378
up €4,378 (+8.2%), from €53,386 to €57,764
- Tax, wage and social debts +€3,745
up €3,745 (+61.7%), from €6,065 to €9,811
- Gross operating margin +€8,931
up €8,931 (+84.3%), from €10,598 to €19,530
- Taxes +€3,527
up €3,527 (+518%), from €680 to €4,207
- Financial income +€2,364
new in 2024: €2,364
of which Financial income: +€2,364
- Financial charges +€1,983
up €1,983 (+50.0%), from €3,963 to €5,945
- Other operating charges +€1,034
up €1,034 (+160%), from €648 to €1,682
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,814 | €212,907 | +€4,093 | +2.0% |
| Current assets | 29/58 | €208,814 | €212,907 | +€4,093 | +2.0% |
| Stocks and contracts in progress | 3 | €48,927 | €48,955 | +€28 | +0.1% |
| Stocks | 30/36 | €48,927 | €48,955 | +€28 | +0.1% |
| Amounts receivable within one year | 40/41 | €33,560 | €41,836 | +€8,276 | +24.7% |
| Trade receivables | 40 | €22,461 | €41,836 | +€19,375 | +86.3% |
| Other amounts receivable | 41 | €11,099 | - | -€11,099 | |
| Cash at bank and in hand | 54/58 | €115,566 | €119,963 | +€4,396 | +3.8% |
| Deferred charges and accrued income | 490/1 | €10,761 | €2,153 | -€8,607 | -80.0% |
| Total equity and liabilities | 10/49 | €208,814 | €212,907 | +€4,093 | +2.0% |
| Equity | 10/15 | €13,764 | €23,823 | +€10,060 | +73.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,764 | €21,823 | +€10,060 | +85.5% |
| Amounts payable | 17/49 | €195,051 | €189,084 | -€5,967 | -3.1% |
| Amounts payable within one year | 42/48 | €172,817 | €159,054 | -€13,763 | -8.0% |
| Trade debts | 44 | €53,386 | €57,764 | +€4,378 | +8.2% |
| Suppliers | 440/4 | €53,386 | €57,764 | +€4,378 | +8.2% |
| Taxes, remuneration and social security | 45 | €6,065 | €9,811 | +€3,745 | +61.7% |
| Taxes | 450/3 | €6,065 | €9,811 | +€3,745 | +61.7% |
| Other amounts payable | 47/48 | €113,366 | €91,480 | -€21,886 | -19.3% |
| Accrued charges and deferred income | 492/3 | €22,234 | €30,029 | +€7,796 | +35.1% |
| Other operating charges | 640/8 | €648 | €1,682 | +€1,034 | +160% |
| Gross operating margin | 9900 | €10,598 | €19,530 | +€8,931 | +84.3% |
| Operating profit (loss) | 9901 | €9,950 | €17,848 | +€7,898 | +79.4% |
| Financial income | 75/76B | - | €2,364 | +€2,364 | |
| Recurring financial income | 75 | - | €2,364 | +€2,364 | |
| Non-recurring financial income | 76B | - | €2,364 | +€2,364 | |
| Financial charges | 65/66B | €3,963 | €5,945 | +€1,983 | +50.0% |
| Recurring financial charges | 65 | €3,963 | €5,945 | +€1,983 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €5,988 | €14,267 | +€8,279 | +138% |
| Income taxes | 67/77 | €680 | €4,207 | +€3,527 | +518% |
| Profit (loss) for the period | 9904 | €5,307 | €10,060 | +€4,752 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,307 | €10,060 | +€4,752 | +89.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.