DIERENARTSEN DAMINET-LAMBERT: 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 DAMINET-LAMBERT
Largest movements
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash -€24,710
down €24,710 (-12.3%), from €200,799 to €176,089
mainly Investment in fixed assets (net) (-€71,894) and Debts after one year (-€30,954)
- Tangible fixed assets +€24,442
up €24,442 (+4.9%), from €500,449 to €524,891
of which Land and buildings: +€36,088
- Stocks and contracts +€14,846
up €14,846 (+16.8%), from €88,442 to €103,288
- Debts after one year -€30,954
down €30,954 (-8.0%), from €388,980 to €358,026
- Trade debts +€26,103
up €26,103 (+112,126%), from €23 to €26,126
- Other debts -€21,920
down €21,920 (-24.4%), from €89,983 to €68,063
- Gross operating margin -€21,007
down €21,007 (-16.1%), from €130,705 to €109,698
- Depreciation +€10,591
up €10,591 (+28.7%), from €36,861 to €47,452
- Financial charges -€8,709
down €8,709 (-66.2%), from €13,152 to €4,443
- Staff costs +€6,361
up €6,361 (+13.3%), from €47,920 to €54,280
- Taxes -€4,459
down €4,459 (-75.4%), from €5,914 to €1,455
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 | €861,655 | €830,537 | -€31,117 | -3.6% |
| Fixed assets | 21/28 | €500,449 | €524,891 | +€24,442 | +4.9% |
| Tangible fixed assets | 22/27 | €500,449 | €524,891 | +€24,442 | +4.9% |
| Land and buildings | 22 | €457,126 | €493,214 | +€36,088 | +7.9% |
| Plant, machinery and equipment | 23 | €32,088 | €24,423 | -€7,665 | -23.9% |
| Furniture and vehicles | 24 | €11,236 | €7,255 | -€3,981 | -35.4% |
| Current assets | 29/58 | €361,206 | €305,646 | -€55,560 | -15.4% |
| Stocks and contracts in progress | 3 | €88,442 | €103,288 | +€14,846 | +16.8% |
| Stocks | 30/36 | €88,442 | €103,288 | +€14,846 | +16.8% |
| Amounts receivable within one year | 40/41 | €19,067 | €23,411 | +€4,344 | +22.8% |
| Trade receivables | 40 | €14,564 | €10,156 | -€4,408 | -30.3% |
| Other amounts receivable | 41 | €4,503 | €13,256 | +€8,752 | +194% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €200,799 | €176,089 | -€24,710 | -12.3% |
| Deferred charges and accrued income | 490/1 | €2,897 | €2,857 | -€40 | -1.4% |
| Total equity and liabilities | 10/49 | €861,655 | €830,537 | -€31,117 | -3.6% |
| Equity | 10/15 | €326,437 | €329,609 | +€3,172 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €307,837 | €311,009 | +€3,172 | +1.0% |
| Distributable reserves | 133 | €307,837 | €311,009 | +€3,172 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €535,218 | €500,928 | -€34,290 | -6.4% |
| Amounts payable after more than one year | 17 | €388,980 | €358,026 | -€30,954 | -8.0% |
| Financial debts | 170/4 | €388,980 | €358,026 | -€30,954 | -8.0% |
| Amounts payable within one year | 42/48 | €146,239 | €142,902 | -€3,336 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €30,657 | €30,954 | +€297 | +1.0% |
| Trade debts | 44 | €23 | €26,126 | +€26,103 | +112,126% |
| Suppliers | 440/4 | €23 | €26,126 | +€26,103 | +112,126% |
| Taxes, remuneration and social security | 45 | €25,575 | €17,759 | -€7,816 | -30.6% |
| Taxes | 450/3 | €14,611 | €10,188 | -€4,423 | -30.3% |
| Remuneration and social security | 454/9 | €10,964 | €7,571 | -€3,393 | -30.9% |
| Other amounts payable | 47/48 | €89,983 | €68,063 | -€21,920 | -24.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47,920 | €54,280 | +€6,361 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,861 | €47,452 | +€10,591 | +28.7% |
| Other operating charges | 640/8 | €564 | €624 | +€61 | +10.8% |
| Gross operating margin | 9900 | €130,705 | €109,698 | -€21,007 | -16.1% |
| Operating profit (loss) | 9901 | €45,361 | €7,342 | -€38,020 | -83.8% |
| Financial income | 75/76B | €292 | €1,728 | +€1,436 | +491% |
| Recurring financial income | 75 | €292 | €1,728 | +€1,436 | +491% |
| Financial charges | 65/66B | €13,152 | €4,443 | -€8,709 | -66.2% |
| Recurring financial charges | 65 | €13,152 | €4,443 | -€8,709 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €32,502 | €4,627 | -€27,875 | -85.8% |
| Income taxes | 67/77 | €5,914 | €1,455 | -€4,459 | -75.4% |
| Profit (loss) for the period | 9904 | €26,588 | €3,172 | -€23,416 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,588 | €3,172 | -€23,416 | -88.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.