Dierenartsen Causus: 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 Causus
Largest movements
- Receivables within one year -€32,961
down €32,961 (-59.4%), from €55,528 to €22,567
of which Other amounts receivable: -€29,388
- Cash -€25,972
down €25,972 (-15.1%), from €171,782 to €145,809
mainly Trade debts (-€98,948) and Other debts (-€21,299)
- Stocks and contracts -€12,484
down €12,484 (-14.5%), from €85,803 to €73,319
- Deferred charges and accrued income -€5,019
no longer reported in 2024 (was €5,019)
- Trade debts -€98,948
down €98,948 (-91.2%), from €108,540 to €9,592
- Accrued charges and deferred income +€28,069
up €28,069 (+75.2%), from €37,310 to €65,378
- Other debts -€21,299
down €21,299 (-13.9%), from €153,667 to €132,368
- Profit (loss) carried forward +€16,331
up €16,331 (+160.9%), from €10,148 to €26,479
- Financial charges +€3,153
up €3,153 (+54.1%), from €5,825 to €8,978
- Gross operating margin +€2,132
up €2,132 (+7.3%), from €29,356 to €31,488
- Other operating charges +€1,265
new in 2024: €1,265
- Taxes -€859
down €859 (-14.1%), from €6,099 to €5,240
- Financial income -€357
down €357 (-52.1%), from €684 to €328
of which Financial income: -€357
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.
Cash bridge derived
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 | €318,132 | €241,695 | -€76,437 | -24.0% |
| Current assets | 29/58 | €318,132 | €241,695 | -€76,437 | -24.0% |
| Stocks and contracts in progress | 3 | €85,803 | €73,319 | -€12,484 | -14.5% |
| Stocks | 30/36 | €85,803 | €73,319 | -€12,484 | -14.5% |
| Amounts receivable within one year | 40/41 | €55,528 | €22,567 | -€32,961 | -59.4% |
| Trade receivables | 40 | €25,505 | €21,932 | -€3,573 | -14.0% |
| Other amounts receivable | 41 | €30,023 | €635 | -€29,388 | -97.9% |
| Cash at bank and in hand | 54/58 | €171,782 | €145,809 | -€25,972 | -15.1% |
| Deferred charges and accrued income | 490/1 | €5,019 | - | -€5,019 | |
| Total equity and liabilities | 10/49 | €318,132 | €241,695 | -€76,437 | -24.0% |
| Equity | 10/15 | €12,148 | €28,479 | +€16,331 | +134.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,148 | €26,479 | +€16,331 | +160.9% |
| Amounts payable | 17/49 | €305,984 | €213,216 | -€92,768 | -30.3% |
| Amounts payable within one year | 42/48 | €268,674 | €147,838 | -€120,836 | -45.0% |
| Trade debts | 44 | €108,540 | €9,592 | -€98,948 | -91.2% |
| Suppliers | 440/4 | €108,540 | €9,592 | -€98,948 | -91.2% |
| Taxes, remuneration and social security | 45 | €6,467 | €5,878 | -€589 | -9.1% |
| Taxes | 450/3 | €6,467 | €5,878 | -€589 | -9.1% |
| Other amounts payable | 47/48 | €153,667 | €132,368 | -€21,299 | -13.9% |
| Accrued charges and deferred income | 492/3 | €37,310 | €65,378 | +€28,069 | +75.2% |
| Other operating charges | 640/8 | - | €1,265 | +€1,265 | |
| Gross operating margin | 9900 | €29,356 | €31,488 | +€2,132 | +7.3% |
| Operating profit (loss) | 9901 | €29,356 | €30,223 | +€867 | +3.0% |
| Financial income | 75/76B | €684 | €328 | -€357 | -52.1% |
| Recurring financial income | 75 | €684 | €328 | -€357 | -52.1% |
| Non-recurring financial income | 76B | - | €328 | +€328 | |
| Financial charges | 65/66B | €5,825 | €8,978 | +€3,153 | +54.1% |
| Recurring financial charges | 65 | €5,825 | €8,978 | +€3,153 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €24,215 | €21,572 | -€2,643 | -10.9% |
| Income taxes | 67/77 | €6,099 | €5,240 | -€859 | -14.1% |
| Profit (loss) for the period | 9904 | €18,116 | €16,331 | -€1,784 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,116 | €16,331 | -€1,784 | -9.8% |
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 10 October 2026 via checked.be.