Dierenartsencentrum De Meren: what changed
What changed
Dierenartsencentrum De Meren
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€148,699
2024 · €70,752+€77,947
Equity
€673,299
2024 · €524,599+€148,699
Cash
€480,646
2024 · €244,802+€235,844
Balance sheet total
€741,594
2024 · €627,852+€113,742
Largest movements
Assets
- Cash +€235,844
up €235,844 (+96.3%), from €244,802 to €480,646
mainly Current investments (+€200,000) and Net result for the year (+€148,699)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Stocks and contracts +€102,797
new in 2025: €102,797
- Receivables within one year -€26,577
down €26,577 (-16.1%), from €165,306 to €138,729
of which Other amounts receivable: -€14,662
Equity and liabilities
- Profit (loss) carried forward +€77,947
up €77,947 (+110%), from €70,752 to €148,699
- Reserves +€70,752
up €70,752 (+16.3%), from €435,247 to €505,999
of which Distributable reserves: +€70,752
- Trade debts -€57,163
down €57,163 (-82.2%), from €69,553 to €12,390
- Tax, wage and social debts +€21,265
up €21,265 (+163%), from €13,050 to €34,315
of which Taxes: +€18,873
Income statement
- Gross operating margin +€112,114
up €112,114 (+60.2%), from €186,107 to €298,220
- Taxes +€20,658
up €20,658 (+86.3%), from €23,937 to €44,595
- Staff costs +€11,971
up €11,971 (+17.8%), from €67,195 to €79,165
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.
Result 2024
€70,752
Gross operating margin
+€112,114
Staff costs
-€11,971
Depreciation
+€30
Write-downs
-€1,150
Other operating charges
-€5
Financial income
+€402
Financial charges
-€816
Taxes
-€20,658
Result 2025
€148,699
raises the resultlowers the result
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.
From operations
+€43,789
Investment
+€192,055
Financing
€0
Cash 2024
€244,802
From operations (derived)
+€43,789
Net result for the year
+€148,699
Depreciation
+€6,150
Stocks and contracts
-€102,797
Receivables within one year
+€26,577
Smaller working-capital items
-€17
Trade debts
-€57,163
Tax, wage and social debts
+€21,265
Other debts
+€1,075
Investment (derived)
+€192,055
Investment in fixed assets (net)
-€7,945
Current investments
+€200,000
Cash 2025
€480,646
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €627,852 | €741,594 | +€113,742 | +18.1% |
| Fixed assets | 21/28 | €15,837 | €17,632 | +€1,795 | +11.3% |
| Tangible fixed assets | 22/27 | €15,607 | €17,403 | +€1,795 | +11.5% |
| Plant, machinery and equipment | 23 | €9,142 | €13,187 | +€4,046 | +44.3% |
| Furniture and vehicles | 24 | €1,710 | €718 | -€992 | -58.0% |
| Other tangible fixed assets | 26 | €4,755 | €3,497 | -€1,258 | -26.5% |
| Financial fixed assets | 28 | €229 | €229 | = | 0.0% |
| Current assets | 29/58 | €612,016 | €723,962 | +€111,946 | +18.3% |
| Stocks and contracts in progress | 3 | - | €102,797 | +€102,797 | |
| Stocks | 30/36 | - | €102,797 | +€102,797 | |
| Amounts receivable within one year | 40/41 | €165,306 | €138,729 | -€26,577 | -16.1% |
| Trade receivables | 40 | €128,692 | €116,778 | -€11,915 | -9.3% |
| Other amounts receivable | 41 | €36,614 | €21,951 | -€14,662 | -40.0% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €244,802 | €480,646 | +€235,844 | +96.3% |
| Deferred charges and accrued income | 490/1 | €1,907 | €1,790 | -€118 | -6.2% |
| Total equity and liabilities | 10/49 | €627,852 | €741,594 | +€113,742 | +18.1% |
| Equity | 10/15 | €524,599 | €673,299 | +€148,699 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €435,247 | €505,999 | +€70,752 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,953 | €14,953 | = | 0.0% |
| Distributable reserves | 133 | €418,434 | €489,186 | +€70,752 | +16.9% |
| Profit (loss) carried forward | 14 | €70,752 | €148,699 | +€77,947 | +110% |
| Amounts payable | 17/49 | €103,253 | €68,295 | -€34,958 | -33.9% |
| Amounts payable within one year | 42/48 | €102,124 | €67,301 | -€34,823 | -34.1% |
| Trade debts | 44 | €69,553 | €12,390 | -€57,163 | -82.2% |
| Suppliers | 440/4 | €69,553 | €12,390 | -€57,163 | -82.2% |
| Taxes, remuneration and social security | 45 | €13,050 | €34,315 | +€21,265 | +163% |
| Taxes | 450/3 | €464 | €19,338 | +€18,873 | +4,065% |
| Remuneration and social security | 454/9 | €12,586 | €14,977 | +€2,392 | +19.0% |
| Other amounts payable | 47/48 | €19,521 | €20,596 | +€1,075 | +5.5% |
| Accrued charges and deferred income | 492/3 | €1,129 | €994 | -€135 | -11.9% |
| Remuneration, social security and pensions | 62 | €67,195 | €79,165 | +€11,971 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,180 | €6,150 | -€30 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,243 | €2,393 | +€1,150 | +92.5% |
| Other operating charges | 640/8 | €17,368 | €17,372 | +€5 | 0.0% |
| Gross operating margin | 9900 | €186,107 | €298,220 | +€112,114 | +60.2% |
| Operating profit (loss) | 9901 | €94,121 | €193,140 | +€99,019 | +105% |
| Financial income | 75/76B | €4,374 | €4,777 | +€402 | +9.2% |
| Recurring financial income | 75 | €4,374 | €4,777 | +€402 | +9.2% |
| Financial charges | 65/66B | €3,806 | €4,622 | +€816 | +21.4% |
| Recurring financial charges | 65 | €3,806 | €4,622 | +€816 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €94,689 | €193,295 | +€98,605 | +104% |
| Income taxes | 67/77 | €23,937 | €44,595 | +€20,658 | +86.3% |
| Profit (loss) for the period | 9904 | €70,752 | €148,699 | +€77,947 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €70,752 | €148,699 | +€77,947 | +110% |
Next steps
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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 4 November 2026 via checked.be.