Dierenartsen Malpertuus: what changed
Dierenartsen Malpertuus
Largest movements
- Cash +€75,016
up €75,016 (+127%), from €59,292 to €134,307
mainly Debts after one year (+€65,574) and Net result for the year (+€65,105)
- Stocks and contracts -€26,404
down €26,404 (-46.9%), from €56,313 to €29,909
- Receivables within one year -€20,600
down €20,600 (-25.2%), from €81,890 to €61,290
of which Trade receivables: -€10,668
- Debts after one year +€65,574
new in 2025: €65,574
- Accrued charges and deferred income -€38,065
down €38,065 (-64.1%), from €59,377 to €21,312
- Other debts -€34,174
down €34,174 (-34.3%), from €99,574 to €65,400
- Trade debts +€19,792
up €19,792 (+71.5%), from €27,677 to €47,469
- Tax, wage and social debts +€15,178
up €15,178 (+178%), from €8,521 to €23,700
- Gross operating margin +€57,366
up €57,366 (+157%), from €36,479 to €93,846
- Taxes +€15,680
up €15,680 (+195%), from €8,020 to €23,700
- Other operating charges +€1,015
up €1,015 (+58.5%), from €1,736 to €2,751
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,495 | €225,506 | +€28,011 | +14.2% |
| Current assets | 29/58 | €197,495 | €225,506 | +€28,011 | +14.2% |
| Stocks and contracts in progress | 3 | €56,313 | €29,909 | -€26,404 | -46.9% |
| Stocks | 30/36 | €56,313 | €29,909 | -€26,404 | -46.9% |
| Amounts receivable within one year | 40/41 | €81,890 | €61,290 | -€20,600 | -25.2% |
| Trade receivables | 40 | €62,376 | €51,708 | -€10,668 | -17.1% |
| Other amounts receivable | 41 | €19,514 | €9,582 | -€9,933 | -50.9% |
| Cash at bank and in hand | 54/58 | €59,292 | €134,307 | +€75,016 | +127% |
| Total equity and liabilities | 10/49 | €197,495 | €225,506 | +€28,011 | +14.2% |
| Equity | 10/15 | €2,346 | €2,051 | -€295 | -12.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346 | €51 | -€295 | -85.3% |
| Amounts payable | 17/49 | €195,149 | €223,455 | +€28,306 | +14.5% |
| Amounts payable after more than one year | 17 | - | €65,574 | +€65,574 | |
| Financial debts | 170/4 | - | €65,574 | +€65,574 | |
| Amounts payable within one year | 42/48 | €135,772 | €136,569 | +€796 | +0.6% |
| Trade debts | 44 | €27,677 | €47,469 | +€19,792 | +71.5% |
| Suppliers | 440/4 | €27,677 | €47,469 | +€19,792 | +71.5% |
| Taxes, remuneration and social security | 45 | €8,521 | €23,700 | +€15,178 | +178% |
| Taxes | 450/3 | €8,521 | €23,700 | +€15,178 | +178% |
| Other amounts payable | 47/48 | €99,574 | €65,400 | -€34,174 | -34.3% |
| Accrued charges and deferred income | 492/3 | €59,377 | €21,312 | -€38,065 | -64.1% |
| Other operating charges | 640/8 | €1,736 | €2,751 | +€1,015 | +58.5% |
| Gross operating margin | 9900 | €36,479 | €93,846 | +€57,366 | +157% |
| Operating profit (loss) | 9901 | €34,743 | €91,094 | +€56,351 | +162% |
| Financial income | 75/76B | €970 | €1,673 | +€703 | +72.5% |
| Recurring financial income | 75 | €970 | €1,673 | +€703 | +72.5% |
| Non-recurring financial income | 76B | €970 | €1,673 | +€703 | +72.5% |
| Financial charges | 65/66B | €4,442 | €3,962 | -€480 | -10.8% |
| Recurring financial charges | 65 | €4,442 | €3,962 | -€480 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €31,271 | €88,805 | +€57,534 | +184% |
| Income taxes | 67/77 | €8,020 | €23,700 | +€15,680 | +195% |
| Profit (loss) for the period | 9904 | €23,251 | €65,105 | +€41,854 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €23,251 | €65,105 | +€41,854 | +180% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.