Dierenartsencentrum Anoa: 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.
Dierenartsencentrum Anoa
Largest movements
- Tangible fixed assets +€239,469
up €239,469 (+20.6%), from €1.2m to €1.4m
of which Land and buildings: +€245,143
- Receivables within one year +€33,691
up €33,691 (+1,321%), from €2,550 to €36,241
of which Other amounts receivable: +€27,174
- Debts after one year +€240,622
up €240,622 (+31.7%), from €759,886 to €1.0m
- Trade debts +€37,993
up €37,993 (+188%), from €20,191 to €58,184
- Reserves +€21,661
up €21,661 (+6.8%), from €319,412 to €341,073
of which Distributable reserves: +€21,661
- Depreciation +€19,279
up €19,279 (+36.6%), from €52,713 to €71,992
- Gross operating margin -€14,063
down €14,063 (-6.4%), from €221,021 to €206,959
- Taxes -€11,487
down €11,487 (-82.4%), from €13,942 to €2,456
- Financial charges +€7,272
up €7,272 (+46.8%), from €15,533 to €22,805
- Other operating charges +€4,932
up €4,932 (+37.6%), from €13,129 to €18,061
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 | €1,255,909 | €1,552,049 | +€296,141 | +23.6% |
| Fixed assets | 21/28 | €1,163,700 | €1,403,170 | +€239,469 | +20.6% |
| Tangible fixed assets | 22/27 | €1,163,700 | €1,403,170 | +€239,469 | +20.6% |
| Land and buildings | 22 | €1,034,685 | €1,279,828 | +€245,143 | +23.7% |
| Plant, machinery and equipment | 23 | €126,188 | €121,307 | -€4,881 | -3.9% |
| Furniture and vehicles | 24 | €2,827 | €2,034 | -€793 | -28.1% |
| Current assets | 29/58 | €92,208 | €148,880 | +€56,671 | +61.5% |
| Stocks and contracts in progress | 3 | €33,743 | €39,821 | +€6,078 | +18.0% |
| Stocks | 30/36 | €33,743 | €39,821 | +€6,078 | +18.0% |
| Amounts receivable within one year | 40/41 | €2,550 | €36,241 | +€33,691 | +1,321% |
| Trade receivables | 40 | €2,377 | €8,894 | +€6,517 | +274% |
| Other amounts receivable | 41 | €172 | €27,346 | +€27,174 | +15,759% |
| Cash at bank and in hand | 54/58 | €50,785 | €65,402 | +€14,617 | +28.8% |
| Deferred charges and accrued income | 490/1 | €5,131 | €7,416 | +€2,286 | +44.5% |
| Total equity and liabilities | 10/49 | €1,255,909 | €1,552,049 | +€296,141 | +23.6% |
| Equity | 10/15 | €338,012 | €359,673 | +€21,661 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €319,412 | €341,073 | +€21,661 | +6.8% |
| Tax-exempt reserves | 132 | €7,863 | €7,863 | = | 0.0% |
| Distributable reserves | 133 | €311,549 | €333,210 | +€21,661 | +7.0% |
| Amounts payable | 17/49 | €917,897 | €1,192,376 | +€274,480 | +29.9% |
| Amounts payable after more than one year | 17 | €759,886 | €1,000,508 | +€240,622 | +31.7% |
| Financial debts | 170/4 | €759,886 | €1,000,508 | +€240,622 | +31.7% |
| Amounts payable within one year | 42/48 | €158,011 | €191,869 | +€33,858 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €68,549 | €75,485 | +€6,936 | +10.1% |
| Trade debts | 44 | €20,191 | €58,184 | +€37,993 | +188% |
| Suppliers | 440/4 | €20,191 | €58,184 | +€37,993 | +188% |
| Taxes, remuneration and social security | 45 | €21,630 | €19,554 | -€2,077 | -9.6% |
| Taxes | 450/3 | €12,052 | €9,085 | -€2,967 | -24.6% |
| Remuneration and social security | 454/9 | €9,579 | €10,469 | +€890 | +9.3% |
| Other amounts payable | 47/48 | €47,641 | €38,647 | -€8,994 | -18.9% |
| Remuneration, social security and pensions | 62 | €65,477 | €70,150 | +€4,673 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,713 | €71,992 | +€19,279 | +36.6% |
| Other operating charges | 640/8 | €13,129 | €18,061 | +€4,932 | +37.6% |
| Gross operating margin | 9900 | €221,021 | €206,959 | -€14,063 | -6.4% |
| Operating profit (loss) | 9901 | €89,702 | €46,755 | -€42,946 | -47.9% |
| Financial income | 75/76B | €22 | €166 | +€145 | +669% |
| Recurring financial income | 75 | €22 | €166 | +€145 | +669% |
| Financial charges | 65/66B | €15,533 | €22,805 | +€7,272 | +46.8% |
| Recurring financial charges | 65 | €15,533 | €22,805 | +€7,272 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €74,191 | €24,117 | -€50,074 | -67.5% |
| Income taxes | 67/77 | €13,942 | €2,456 | -€11,487 | -82.4% |
| Profit (loss) for the period | 9904 | €60,248 | €21,661 | -€38,587 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,248 | €21,661 | -€38,587 | -64.0% |
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 28 October 2026 via checked.be.