Dierenartsen KAT & KO: 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 KAT & KO
Largest movements
- Tangible fixed assets +€293,856
up €293,856 (+211%), from €139,252 to €433,108
of which Plant, machinery and equipment: +€293,856
- Receivables within one year -€289,917
down €289,917 (-96.7%), from €299,943 to €10,026
- Stocks and contracts -€13,170
down €13,170 (-39.2%), from €33,558 to €20,388
- Cash -€9,689
down €9,689 (-11.8%), from €81,775 to €72,086
mainly Investment in fixed assets (net) (-€329,275) and Debts after one year (-€21,724)
- Debts after one year -€21,724
down €21,724 (-7.2%), from €300,177 to €278,453
- Current portion of long-term debt +€9,169
up €9,169 (+73.0%), from €12,555 to €21,724
- Reserves -€6,335
down €6,335 (-3.7%), from €173,454 to €167,119
- Gross operating margin -€54,177
down €54,177 (-40.3%), from €134,320 to €80,143
- Depreciation +€15,041
up €15,041 (+73.8%), from €20,377 to €35,419
- Taxes -€11,687
down €11,687 (-100%), from €11,687 to €0
- Financial charges +€7,953
up €7,953 (+248%), from €3,201 to €11,154
- Staff costs -€5,809
down €5,809 (-12.9%), from €45,027 to €39,218
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 | €555,716 | €537,002 | -€18,714 | -3.4% |
| Fixed assets | 21/28 | €139,252 | €433,108 | +€293,856 | +211% |
| Tangible fixed assets | 22/27 | €139,252 | €433,108 | +€293,856 | +211% |
| Plant, machinery and equipment | 23 | €139,252 | €433,108 | +€293,856 | +211% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €416,464 | €103,895 | -€312,570 | -75.1% |
| Stocks and contracts in progress | 3 | €33,558 | €20,388 | -€13,170 | -39.2% |
| Stocks | 30/36 | €33,558 | €20,388 | -€13,170 | -39.2% |
| Amounts receivable within one year | 40/41 | €299,943 | €10,026 | -€289,917 | -96.7% |
| Other amounts receivable | 41 | €299,943 | €10,026 | -€289,917 | -96.7% |
| Cash at bank and in hand | 54/58 | €81,775 | €72,086 | -€9,689 | -11.8% |
| Deferred charges and accrued income | 490/1 | €1,188 | €1,394 | +€206 | +17.3% |
| Total equity and liabilities | 10/49 | €555,716 | €537,002 | -€18,714 | -3.4% |
| Equity | 10/15 | €175,954 | €169,619 | -€6,335 | -3.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €173,454 | €167,119 | -€6,335 | -3.7% |
| Distributable reserves | 133 | €173,454 | €167,119 | -€6,335 | -3.7% |
| Amounts payable | 17/49 | €379,762 | €367,383 | -€12,378 | -3.3% |
| Amounts payable after more than one year | 17 | €300,177 | €278,453 | -€21,724 | -7.2% |
| Financial debts | 170/4 | €300,177 | €278,453 | -€21,724 | -7.2% |
| Amounts payable within one year | 42/48 | €79,585 | €88,930 | +€9,346 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €12,555 | €21,724 | +€9,169 | +73.0% |
| Financial debts | 43 | €5,898 | €5,880 | -€18 | -0.3% |
| Credit institutions | 430/8 | €5,898 | €5,880 | -€18 | -0.3% |
| Trade debts | 44 | €35,985 | €33,912 | -€2,073 | -5.8% |
| Suppliers | 440/4 | €35,985 | €33,912 | -€2,073 | -5.8% |
| Taxes, remuneration and social security | 45 | €21,758 | €24,277 | +€2,519 | +11.6% |
| Taxes | 450/3 | €9,790 | €11,189 | +€1,399 | +14.3% |
| Remuneration and social security | 454/9 | €11,969 | €13,088 | +€1,119 | +9.4% |
| Other amounts payable | 47/48 | €3,389 | €3,137 | -€252 | -7.4% |
| Remuneration, social security and pensions | 62 | €45,027 | €39,218 | -€5,809 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,377 | €35,419 | +€15,041 | +73.8% |
| Other operating charges | 640/8 | €668 | €688 | +€20 | +2.9% |
| Gross operating margin | 9900 | €134,320 | €80,143 | -€54,177 | -40.3% |
| Operating profit (loss) | 9901 | €68,247 | €4,818 | -€63,429 | -92.9% |
| Financial income | 75/76B | €101 | €0 | -€101 | -99.6% |
| Recurring financial income | 75 | €101 | €0 | -€101 | -99.6% |
| Financial charges | 65/66B | €3,201 | €11,154 | +€7,953 | +248% |
| Recurring financial charges | 65 | €3,201 | €11,154 | +€7,953 | +248% |
| Profit (loss) for the period before taxes | 9903 | €65,147 | -€6,335 | -€71,482 | |
| Income taxes | 67/77 | €11,687 | €0 | -€11,687 | -100% |
| Profit (loss) for the period | 9904 | €53,460 | -€6,335 | -€59,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,460 | -€6,335 | -€59,795 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.