Dierenartsen Herckenrode: 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 Herckenrode
Largest movements
- Cash +€43,891
up €43,891 (+209%), from €21,024 to €64,915
mainly Net result for the year (+€38,132) and Other debts (+€25,662)
- Stocks and contracts -€10,762
down €10,762 (-16.0%), from €67,254 to €56,492
- Other debts +€25,662
up €25,662 (+32.1%), from €79,967 to €105,630
- Accrued charges and deferred income +€13,034
up €13,034 (+99.7%), from €13,079 to €26,114
- Profit (loss) carried forward -€8,868
down €8,868 (-93.0%), from €9,540 to €672
- Tax, wage and social debts +€8,235
up €8,235 (+139%), from €5,908 to €14,143
- Trade debts -€4,467
down €4,467 (-13.1%), from €33,974 to €29,507
- Gross operating margin +€31,903
up €31,903 (+123%), from €26,000 to €57,903
- Taxes +€8,781
up €8,781 (+176%), from €4,988 to €13,770
- Financial charges +€1,291
up €1,291 (+47.1%), from €2,740 to €4,031
- Other operating charges +€1,284
up €1,284 (+115%), from €1,120 to €2,404
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 | €144,469 | €178,065 | +€33,596 | +23.3% |
| Current assets | 29/58 | €144,469 | €178,065 | +€33,596 | +23.3% |
| Stocks and contracts in progress | 3 | €67,254 | €56,492 | -€10,762 | -16.0% |
| Stocks | 30/36 | €67,254 | €56,492 | -€10,762 | -16.0% |
| Amounts receivable within one year | 40/41 | €56,191 | €56,659 | +€468 | +0.8% |
| Trade receivables | 40 | €53,284 | €44,863 | -€8,421 | -15.8% |
| Other amounts receivable | 41 | €2,907 | €11,796 | +€8,889 | +306% |
| Cash at bank and in hand | 54/58 | €21,024 | €64,915 | +€43,891 | +209% |
| Total equity and liabilities | 10/49 | €144,469 | €178,065 | +€33,596 | +23.3% |
| Equity | 10/15 | €11,540 | €2,672 | -€8,868 | -76.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,540 | €672 | -€8,868 | -93.0% |
| Amounts payable | 17/49 | €132,929 | €175,393 | +€42,464 | +31.9% |
| Amounts payable within one year | 42/48 | €119,850 | €149,279 | +€29,430 | +24.6% |
| Trade debts | 44 | €33,974 | €29,507 | -€4,467 | -13.1% |
| Suppliers | 440/4 | €33,974 | €29,507 | -€4,467 | -13.1% |
| Taxes, remuneration and social security | 45 | €5,908 | €14,143 | +€8,235 | +139% |
| Taxes | 450/3 | €5,908 | €14,143 | +€8,235 | +139% |
| Other amounts payable | 47/48 | €79,967 | €105,630 | +€25,662 | +32.1% |
| Accrued charges and deferred income | 492/3 | €13,079 | €26,114 | +€13,034 | +99.7% |
| Other operating charges | 640/8 | €1,120 | €2,404 | +€1,284 | +115% |
| Gross operating margin | 9900 | €26,000 | €57,903 | +€31,903 | +123% |
| Operating profit (loss) | 9901 | €24,880 | €55,499 | +€30,619 | +123% |
| Financial income | 75/76B | - | €434 | +€434 | |
| Recurring financial income | 75 | - | €434 | +€434 | |
| Non-recurring financial income | 76B | - | €434 | +€434 | |
| Financial charges | 65/66B | €2,740 | €4,031 | +€1,291 | +47.1% |
| Recurring financial charges | 65 | €2,740 | €4,031 | +€1,291 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €22,140 | €51,902 | +€29,762 | +134% |
| Income taxes | 67/77 | €4,988 | €13,770 | +€8,781 | +176% |
| Profit (loss) for the period | 9904 | €17,151 | €38,132 | +€20,981 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €17,151 | €38,132 | +€20,981 | +122% |
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 30 October 2026 via checked.be.