DIERENARTSEN HEIDELBERG: what changed
What changed
DIERENARTSEN HEIDELBERG
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€57,293
2024 · €28,173+€29,120
Equity
€107,664
2024 · €50,370+€57,293
Cash
€77,337
2024 · €64,436+€12,901
Balance sheet total
€882,514
2024 · €860,275+€22,239
Largest movements
Assets
- Intangible fixed assets -€50,903
down €50,903 (-12.6%), from €402,708 to €351,806
- Current investments +€40,000
new in 2025: €40,000
- Tangible fixed assets +€18,766
up €18,766 (+5.6%), from €333,369 to €352,135
of which Plant, machinery and equipment: +€43,876
- Cash +€12,901
up €12,901 (+20.0%), from €64,436 to €77,337
mainly Depreciation (+€100,781) and Trade debts (+€59,827)
- Stocks and contracts +€12,676
up €12,676 (+28.2%), from €44,895 to €57,571
Equity and liabilities
- Other debts -€86,760
down €86,760 (-18.5%), from €468,214 to €381,454
- Trade debts +€59,827
up €59,827 (+729%), from €8,205 to €68,033
- Reserves +€57,293
up €57,293 (+189%), from €30,370 to €87,664
- Current portion of long-term debt +€13,550
up €13,550 (+24.2%), from €55,978 to €69,528
- Debts after one year -€12,589
down €12,589 (-5.3%), from €235,362 to €222,772
Income statement
- Gross operating margin +€55,981
up €55,981 (+27.3%), from €204,716 to €260,697
- Taxes +€12,752
new in 2025: €12,752
- Depreciation +€10,782
up €10,782 (+12.0%), from €89,999 to €100,781
- Staff costs +€3,198
up €3,198 (+4.9%), from €64,934 to €68,132
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
€28,173
Gross operating margin
+€55,981
Staff costs
-€3,198
Depreciation
-€10,782
Write-downs
-€127
Other operating charges
+€88
Financial income
+€214
Financial charges
-€304
Taxes
-€12,752
Result 2025
€57,293
raises the resultlowers the result
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
+€120,585
Investment
-€108,644
Financing
+€960
Cash 2024
€64,436
From operations (derived)
+€120,585
Net result for the year
+€57,293
Depreciation
+€100,781
Stocks and contracts
-€12,676
Receivables within one year
+€11,811
Deferred charges and accrued income
-€609
Trade debts
+€59,827
Tax, wage and social debts
-€1,918
Other debts
-€86,760
Accrued charges and deferred income
-€7,164
Investment (derived)
-€108,644
Investment in fixed assets (net)
-€68,644
Current investments
-€40,000
Financing
+€960
Debts after one year
-€12,589
Current portion of long-term debt
+€13,550
Cash 2025
€77,337
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €860,275 | €882,514 | +€22,239 | +2.6% |
| Fixed assets | 21/28 | €736,077 | €703,941 | -€32,136 | -4.4% |
| Intangible fixed assets | 21 | €402,708 | €351,806 | -€50,903 | -12.6% |
| Tangible fixed assets | 22/27 | €333,369 | €352,135 | +€18,766 | +5.6% |
| Land and buildings | 22 | €212,076 | €186,966 | -€25,110 | -11.8% |
| Plant, machinery and equipment | 23 | €121,293 | €165,169 | +€43,876 | +36.2% |
| Current assets | 29/58 | €124,198 | €178,573 | +€54,376 | +43.8% |
| Stocks and contracts in progress | 3 | €44,895 | €57,571 | +€12,676 | +28.2% |
| Stocks | 30/36 | €44,895 | €57,571 | +€12,676 | +28.2% |
| Amounts receivable within one year | 40/41 | €14,112 | €2,301 | -€11,811 | -83.7% |
| Trade receivables | 40 | €2,862 | €2,301 | -€561 | -19.6% |
| Other amounts receivable | 41 | €11,250 | €0 | -€11,250 | -100% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €64,436 | €77,337 | +€12,901 | +20.0% |
| Deferred charges and accrued income | 490/1 | €756 | €1,365 | +€609 | +80.6% |
| Total equity and liabilities | 10/49 | €860,275 | €882,514 | +€22,239 | +2.6% |
| Equity | 10/15 | €50,370 | €107,664 | +€57,293 | +114% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,370 | €87,664 | +€57,293 | +189% |
| Distributable reserves | 133 | €30,370 | €87,664 | +€57,293 | +189% |
| Amounts payable | 17/49 | €809,905 | €774,851 | -€35,054 | -4.3% |
| Amounts payable after more than one year | 17 | €235,362 | €222,772 | -€12,589 | -5.3% |
| Financial debts | 170/4 | €235,362 | €222,772 | -€12,589 | -5.3% |
| Amounts payable within one year | 42/48 | €559,958 | €544,657 | -€15,301 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €55,978 | €69,528 | +€13,550 | +24.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,205 | €68,033 | +€59,827 | +729% |
| Suppliers | 440/4 | €8,205 | €68,033 | +€59,827 | +729% |
| Taxes, remuneration and social security | 45 | €27,561 | €25,643 | -€1,918 | -7.0% |
| Taxes | 450/3 | €12,617 | €16,588 | +€3,971 | +31.5% |
| Remuneration and social security | 454/9 | €14,944 | €9,055 | -€5,889 | -39.4% |
| Other amounts payable | 47/48 | €468,214 | €381,454 | -€86,760 | -18.5% |
| Accrued charges and deferred income | 492/3 | €14,585 | €7,421 | -€7,164 | -49.1% |
| Remuneration, social security and pensions | 62 | €64,934 | €68,132 | +€3,198 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,999 | €100,781 | +€10,782 | +12.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €260 | €387 | +€127 | +49.0% |
| Other operating charges | 640/8 | €279 | €191 | -€88 | -31.6% |
| Gross operating margin | 9900 | €204,716 | €260,697 | +€55,981 | +27.3% |
| Operating profit (loss) | 9901 | €49,244 | €91,206 | +€41,962 | +85.2% |
| Financial income | 75/76B | €27 | €241 | +€214 | +804% |
| Recurring financial income | 75 | €27 | €241 | +€214 | +804% |
| Financial charges | 65/66B | €21,097 | €21,402 | +€304 | +1.4% |
| Recurring financial charges | 65 | €21,097 | €21,402 | +€304 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €28,173 | €70,045 | +€41,872 | +149% |
| Income taxes | 67/77 | - | €12,752 | +€12,752 | |
| Profit (loss) for the period | 9904 | €28,173 | €57,293 | +€29,120 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €28,173 | €57,293 | +€29,120 | +103% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.