Dierenartsencentrum De Brem: 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 De Brem
Largest movements
- Receivables after one year +€23,719
up €23,719 (+112%), from €21,087 to €44,806
- Receivables within one year +€18,450
up €18,450 (+284%), from €6,487 to €24,937
of which Trade receivables: +€16,798
- Tangible fixed assets -€11,174
down €11,174 (-16.3%), from €68,419 to €57,245
of which Plant, machinery and equipment: -€13,725
- Deferred charges and accrued income -€4,640
down €4,640 (-40.6%), from €11,423 to €6,783
- Cash +€2,875
up €2,875 (+5.8%), from €49,293 to €52,167
mainly Net result for the year (+€69,438) and Other debts (+€29,713)
- Other debts +€29,713
up €29,713 (+78.5%), from €37,857 to €67,570
- Accrued charges and deferred income +€28,022
new in 2025: €28,022
- Debts after one year -€11,525
down €11,525 (-46.6%), from €24,751 to €13,226
- Trade debts -€10,311
down €10,311 (-12.3%), from €83,726 to €73,415
- Current portion of long-term debt -€9,093
down €9,093 (-44.1%), from €20,611 to €11,518
- Gross operating margin +€32,723
up €32,723 (+18.7%), from €174,545 to €207,268
- Staff costs +€12,664
up €12,664 (+14.3%), from €88,368 to €101,033
- Financial charges -€2,887
down €2,887 (-55.0%), from €5,246 to €2,359
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 | €206,988 | €237,884 | +€30,895 | +14.9% |
| Fixed assets | 21/28 | €68,559 | €57,385 | -€11,174 | -16.3% |
| Tangible fixed assets | 22/27 | €68,419 | €57,245 | -€11,174 | -16.3% |
| Plant, machinery and equipment | 23 | €47,302 | €33,577 | -€13,725 | -29.0% |
| Furniture and vehicles | 24 | €1,961 | €4,968 | +€3,007 | +153% |
| Leasing and similar rights | 25 | €10,945 | €8,625 | -€2,320 | -21.2% |
| Other tangible fixed assets | 26 | €8,211 | €10,076 | +€1,865 | +22.7% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €138,429 | €180,498 | +€42,069 | +30.4% |
| Amounts receivable after more than one year | 29 | €21,087 | €44,806 | +€23,719 | +112% |
| Other amounts receivable | 291 | €21,087 | €44,806 | +€23,719 | +112% |
| Stocks and contracts in progress | 3 | €50,140 | €51,805 | +€1,665 | +3.3% |
| Stocks | 30/36 | €50,140 | €51,805 | +€1,665 | +3.3% |
| Amounts receivable within one year | 40/41 | €6,487 | €24,937 | +€18,450 | +284% |
| Trade receivables | 40 | €5,049 | €21,847 | +€16,798 | +333% |
| Other amounts receivable | 41 | €1,438 | €3,090 | +€1,652 | +115% |
| Cash at bank and in hand | 54/58 | €49,293 | €52,167 | +€2,875 | +5.8% |
| Deferred charges and accrued income | 490/1 | €11,423 | €6,783 | -€4,640 | -40.6% |
| Total equity and liabilities | 10/49 | €206,988 | €237,884 | +€30,895 | +14.9% |
| Equity | 10/15 | €25,000 | €25,000 | = | 0.0% |
| Contributions | 10/11 | €22,568 | €22,568 | = | 0.0% |
| Reserves | 13 | €2,432 | €2,432 | = | 0.0% |
| Distributable reserves | 133 | €2,432 | €2,432 | = | 0.0% |
| Amounts payable | 17/49 | €181,988 | €212,884 | +€30,895 | +17.0% |
| Amounts payable after more than one year | 17 | €24,751 | €13,226 | -€11,525 | -46.6% |
| Financial debts | 170/4 | €24,751 | €13,226 | -€11,525 | -46.6% |
| Amounts payable within one year | 42/48 | €157,237 | €171,636 | +€14,399 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €20,611 | €11,518 | -€9,093 | -44.1% |
| Financial debts | 43 | €3,403 | €4,119 | +€716 | +21.0% |
| Credit institutions | 430/8 | €3,403 | €4,119 | +€716 | +21.0% |
| Trade debts | 44 | €83,726 | €73,415 | -€10,311 | -12.3% |
| Suppliers | 440/4 | €83,726 | €73,415 | -€10,311 | -12.3% |
| Taxes, remuneration and social security | 45 | €11,640 | €15,014 | +€3,374 | +29.0% |
| Taxes | 450/3 | €1,739 | €449 | -€1,290 | -74.2% |
| Remuneration and social security | 454/9 | €9,901 | €14,565 | +€4,664 | +47.1% |
| Other amounts payable | 47/48 | €37,857 | €67,570 | +€29,713 | +78.5% |
| Accrued charges and deferred income | 492/3 | - | €28,022 | +€28,022 | |
| Remuneration, social security and pensions | 62 | €88,368 | €101,033 | +€12,664 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,892 | €24,952 | +€2,060 | +9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €165 | +€165 | |
| Other operating charges | 640/8 | €1,202 | €1,730 | +€528 | +43.9% |
| Non-recurring operating charges | 66A | €12,148 | - | -€12,148 | |
| Gross operating margin | 9900 | €174,545 | €207,268 | +€32,723 | +18.7% |
| Operating profit (loss) | 9901 | €49,936 | €79,389 | +€29,453 | +59.0% |
| Financial income | 75/76B | €1,724 | €796 | -€927 | -53.8% |
| Recurring financial income | 75 | €1,724 | €796 | -€927 | -53.8% |
| Financial charges | 65/66B | €5,246 | €2,359 | -€2,887 | -55.0% |
| Recurring financial charges | 65 | €5,246 | €2,359 | -€2,887 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €46,414 | €77,827 | +€31,413 | +67.7% |
| Income taxes | 67/77 | €8,557 | €8,388 | -€169 | -2.0% |
| Profit (loss) for the period | 9904 | €37,857 | €69,438 | +€31,581 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,857 | €69,438 | +€31,581 | +83.4% |
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 27 October 2026 via checked.be.