Dierenartsen De Ark: what changed
Two fiscal 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 De Ark
Largest movements
- Cash +€73,688
up €73,688 (+118.2%), from €62,364 to €136,052
mainly Trade debts (+€30,425) and Net result for the year (+€24,925)
- Stocks and contracts -€13,057
down €13,057 (-27.3%), from €47,850 to €34,792
- Receivables within one year -€3,930
down €3,930 (-4.5%), from €86,597 to €82,666
of which Other amounts receivable: -€12,766
- Trade debts +€30,425
up €30,425 (+81.4%), from €37,378 to €67,803
of which Suppliers: +€19,113
- Profit (loss) carried forward +€24,925
up €24,925 (+165.4%), from €15,068 to €39,993
- Other debts -€20,527
down €20,527 (-15.2%), from €135,198 to €114,671
- Accrued charges and deferred income +€15,872
up €15,872 (+138.1%), from €11,492 to €27,364
- Tax, wage and social debts +€6,005
up €6,005 (+163.4%), from €3,675 to €9,680
- Gross operating margin +€22,528
up €22,528 (+97.5%), from €23,094 to €45,622
- Taxes +€8,385
up €8,385 (+378.7%), from €2,214 to €10,599
- Financial charges +€2,494
up €2,494 (+50.5%), from €4,944 to €7,439
- Other operating charges +€1,724
up €1,724 (+184.5%), from €934 to €2,659
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 | €204,811 | €261,511 | +€56,700 | +27.7% |
| Current assets | 29/58 | €204,811 | €261,511 | +€56,700 | +27.7% |
| Stocks and contracts in progress | 3 | €47,850 | €34,792 | -€13,057 | -27.3% |
| Stocks | 30/36 | €47,850 | €34,792 | -€13,057 | -27.3% |
| Amounts receivable within one year | 40/41 | €86,597 | €82,666 | -€3,930 | -4.5% |
| Trade receivables | 40 | €70,371 | €79,206 | +€8,836 | +12.6% |
| Other amounts receivable | 41 | €16,226 | €3,460 | -€12,766 | -78.7% |
| Cash at bank and in hand | 54/58 | €62,364 | €136,052 | +€73,688 | +118.2% |
| Deferred charges and accrued income | 490/1 | €8,000 | €8,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €204,811 | €261,511 | +€56,700 | +27.7% |
| Equity | 10/15 | €17,068 | €41,993 | +€24,925 | +146.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,068 | €39,993 | +€24,925 | +165.4% |
| Amounts payable | 17/49 | €187,743 | €219,518 | +€31,775 | +16.9% |
| Amounts payable within one year | 42/48 | €176,251 | €192,154 | +€15,903 | +9.0% |
| Trade debts | 44 | €37,378 | €67,803 | +€30,425 | +81.4% |
| Suppliers | 440/4 | €37,378 | €56,491 | +€19,113 | +51.1% |
| Bills of exchange payable | 441 | - | €11,312 | +€11,312 | |
| Taxes, remuneration and social security | 45 | €3,675 | €9,680 | +€6,005 | +163.4% |
| Taxes | 450/3 | €3,675 | €9,680 | +€6,005 | +163.4% |
| Other amounts payable | 47/48 | €135,198 | €114,671 | -€20,527 | -15.2% |
| Accrued charges and deferred income | 492/3 | €11,492 | €27,364 | +€15,872 | +138.1% |
| Other operating charges | 640/8 | €934 | €2,659 | +€1,724 | +184.5% |
| Gross operating margin | 9900 | €23,094 | €45,622 | +€22,528 | +97.5% |
| Operating profit (loss) | 9901 | €22,160 | €42,963 | +€20,803 | +93.9% |
| Financial charges | 65/66B | €4,944 | €7,439 | +€2,494 | +50.5% |
| Recurring financial charges | 65 | €4,944 | €7,439 | +€2,494 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €17,215 | €35,524 | +€18,309 | +106.4% |
| Income taxes | 67/77 | €2,214 | €10,599 | +€8,385 | +378.7% |
| Profit (loss) for the period | 9904 | €15,001 | €24,925 | +€9,924 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,001 | €24,925 | +€9,924 | +66.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.