Dierenartsen Sint Jan: what changed
Dierenartsen Sint Jan
Largest movements
- Deferred charges and accrued income -€40,396
no longer reported in 2024 (was €40,396)
- Receivables within one year -€23,152
down €23,152 (-28.7%), from €80,735 to €57,583
of which Other amounts receivable: -€11,878
- Cash +€21,063
up €21,063 (+71.8%), from €29,352 to €50,415
mainly Debts after one year (+€105,865) and Deferred charges and accrued income (+€40,396)
- Debts after one year +€105,865
new in 2024: €105,865
- Trade debts -€66,853
down €66,853 (-77.3%), from €86,505 to €19,652
- Profit (loss) carried forward -€40,545
down €40,545 (-71.2%), from €56,960 to €16,415
- Tax, wage and social debts -€22,842
no longer reported in 2024 (was €22,842)
- Other debts -€18,614
down €18,614 (-76.7%), from €24,277 to €5,664
- Gross operating margin -€61,580
down €61,580, from €24,021 to -€37,559
- Other operating charges +€2,018
up €2,018 (+333%), from €605 to €2,623
- Taxes -€1,074
down €1,074 (-1,752%), from -€61 to -€1,136
- Financial charges +€748
up €748 (+106%), from €704 to €1,452
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,585 | €150,416 | -€42,169 | -21.9% |
| Current assets | 29/58 | €192,585 | €150,416 | -€42,169 | -21.9% |
| Stocks and contracts in progress | 3 | €42,101 | €42,418 | +€317 | +0.8% |
| Stocks | 30/36 | €42,101 | €42,418 | +€317 | +0.8% |
| Amounts receivable within one year | 40/41 | €80,735 | €57,583 | -€23,152 | -28.7% |
| Trade receivables | 40 | €58,011 | €46,737 | -€11,274 | -19.4% |
| Other amounts receivable | 41 | €22,724 | €10,846 | -€11,878 | -52.3% |
| Cash at bank and in hand | 54/58 | €29,352 | €50,415 | +€21,063 | +71.8% |
| Deferred charges and accrued income | 490/1 | €40,396 | - | -€40,396 | |
| Total equity and liabilities | 10/49 | €192,585 | €150,416 | -€42,169 | -21.9% |
| Equity | 10/15 | €58,960 | €18,415 | -€40,545 | -68.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,960 | €16,415 | -€40,545 | -71.2% |
| Amounts payable | 17/49 | €133,625 | €132,001 | -€1,624 | -1.2% |
| Amounts payable after more than one year | 17 | - | €105,865 | +€105,865 | |
| Financial debts | 170/4 | - | €105,865 | +€105,865 | |
| Amounts payable within one year | 42/48 | €133,625 | €25,316 | -€108,309 | -81.1% |
| Trade debts | 44 | €86,505 | €19,652 | -€66,853 | -77.3% |
| Suppliers | 440/4 | €86,505 | €19,652 | -€66,853 | -77.3% |
| Taxes, remuneration and social security | 45 | €22,842 | - | -€22,842 | |
| Taxes | 450/3 | €22,842 | - | -€22,842 | |
| Other amounts payable | 47/48 | €24,277 | €5,664 | -€18,614 | -76.7% |
| Accrued charges and deferred income | 492/3 | - | €820 | +€820 | |
| Other operating charges | 640/8 | €605 | €2,623 | +€2,018 | +333% |
| Non-recurring operating charges | 66A | - | €47 | +€47 | |
| Gross operating margin | 9900 | €24,021 | -€37,559 | -€61,580 | |
| Operating profit (loss) | 9901 | €23,416 | -€40,229 | -€63,645 | |
| Financial charges | 65/66B | €704 | €1,452 | +€748 | +106% |
| Recurring financial charges | 65 | €704 | €1,452 | +€748 | +106% |
| Profit (loss) for the period before taxes | 9903 | €22,712 | -€41,681 | -€64,393 | |
| Income taxes | 67/77 | -€61 | -€1,136 | -€1,074 | -1,752% |
| Profit (loss) for the period | 9904 | €22,773 | -€40,545 | -€63,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,773 | -€40,545 | -€63,319 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.