Dierenartsen-Kleidal: 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-Kleidal
Largest movements
- Current investments -€160,010
down €160,010 (-27.4%), from €583,811 to €423,801
- Cash -€118,726
down €118,726 (-46.3%), from €256,355 to €137,629
mainly Contributions, distributions and other (-€389,212) and Receivables within one year (-€36,312)
- Receivables within one year +€36,312
up €36,312 (+439%), from €8,277 to €44,589
of which Other amounts receivable: +€40,230
- Reserves -€323,219
down €323,219 (-41.3%), from €783,482 to €460,263
of which Distributable reserves: -€321,359
- Trade debts +€97,175
up €97,175 (+164%), from €59,305 to €156,480
- Gross operating margin -€128,159
down €128,159 (-41.9%), from €305,954 to €177,795
- Taxes -€51,601
down €51,601 (-59.8%), from €86,277 to €34,675
- Financial income -€16,374
down €16,374 (-36.5%), from €44,808 to €28,434
- Financial charges +€13,409
up €13,409 (+4,893%), from €274 to €13,683
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 | €922,390 | €687,434 | -€234,956 | -25.5% |
| Fixed assets | 21/28 | €49,484 | €50,018 | +€534 | +1.1% |
| Tangible fixed assets | 22/27 | €49,484 | €50,018 | +€534 | +1.1% |
| Plant, machinery and equipment | 23 | €43,548 | €48,749 | +€5,201 | +11.9% |
| Furniture and vehicles | 24 | €5,520 | €1,269 | -€4,251 | -77.0% |
| Other tangible fixed assets | 26 | €415 | - | -€415 | |
| Current assets | 29/58 | €872,906 | €637,416 | -€235,490 | -27.0% |
| Stocks and contracts in progress | 3 | €23,691 | €30,292 | +€6,601 | +27.9% |
| Stocks | 30/36 | €23,691 | €30,292 | +€6,601 | +27.9% |
| Amounts receivable within one year | 40/41 | €8,277 | €44,589 | +€36,312 | +439% |
| Trade receivables | 40 | €6,585 | €2,667 | -€3,918 | -59.5% |
| Other amounts receivable | 41 | €1,691 | €41,922 | +€40,230 | +2,379% |
| Current investments | 50/53 | €583,811 | €423,801 | -€160,010 | -27.4% |
| Cash at bank and in hand | 54/58 | €256,355 | €137,629 | -€118,726 | -46.3% |
| Deferred charges and accrued income | 490/1 | €773 | €1,106 | +€333 | +43.1% |
| Total equity and liabilities | 10/49 | €922,390 | €687,434 | -€234,956 | -25.5% |
| Equity | 10/15 | €789,829 | €466,610 | -€323,219 | -40.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €783,482 | €460,263 | -€323,219 | -41.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €771,622 | €450,263 | -€321,359 | -41.6% |
| Profit (loss) carried forward | 14 | €147 | €147 | = | 0.0% |
| Amounts payable | 17/49 | €132,561 | €220,824 | +€88,263 | +66.6% |
| Amounts payable within one year | 42/48 | €132,561 | €220,481 | +€87,920 | +66.3% |
| Trade debts | 44 | €59,305 | €156,480 | +€97,175 | +164% |
| Suppliers | 440/4 | €59,305 | €156,480 | +€97,175 | +164% |
| Taxes, remuneration and social security | 45 | €67,449 | €58,425 | -€9,024 | -13.4% |
| Taxes | 450/3 | €53,462 | €42,656 | -€10,807 | -20.2% |
| Remuneration and social security | 454/9 | €13,987 | €15,770 | +€1,783 | +12.7% |
| Other amounts payable | 47/48 | €5,807 | €5,575 | -€232 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €343 | +€343 | |
| Remuneration, social security and pensions | 62 | €69,514 | €70,814 | +€1,300 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,971 | €19,957 | +€986 | +5.2% |
| Other operating charges | 640/8 | €1,047 | €1,106 | +€59 | +5.7% |
| Gross operating margin | 9900 | €305,954 | €177,795 | -€128,159 | -41.9% |
| Operating profit (loss) | 9901 | €216,422 | €85,918 | -€130,505 | -60.3% |
| Financial income | 75/76B | €44,808 | €28,434 | -€16,374 | -36.5% |
| Recurring financial income | 75 | €44,808 | €28,434 | -€16,374 | -36.5% |
| Financial charges | 65/66B | €274 | €13,683 | +€13,409 | +4,893% |
| Recurring financial charges | 65 | €274 | €13,683 | +€13,409 | +4,893% |
| Profit (loss) for the period before taxes | 9903 | €260,956 | €100,669 | -€160,287 | -61.4% |
| Income taxes | 67/77 | €86,277 | €34,675 | -€51,601 | -59.8% |
| Profit (loss) for the period | 9904 | €174,679 | €65,993 | -€108,685 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €174,679 | €65,993 | -€108,685 | -62.2% |
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 25 October 2026 via checked.be.