DIERENARTSENPRAKTIJK DE KATSEI: 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.
DIERENARTSENPRAKTIJK DE KATSEI
Largest movements
- Cash +€75,169
up €75,169 (+234%), from €32,177 to €107,346
mainly Debts after one year (+€90,502) and Receivables within one year (+€56,315)
- Receivables within one year -€56,315
down €56,315 (-28.2%), from €199,919 to €143,604
of which Trade receivables: -€80,562
- Stocks and contracts -€43,567
down €43,567 (-22.0%), from €198,214 to €154,647
- Deferred charges and accrued income -€26,769
down €26,769 (-80.9%), from €33,078 to €6,309
- Tangible fixed assets -€9,418
down €9,418 (-55.4%), from €17,002 to €7,584
of which Plant, machinery and equipment: -€9,257
- Trade debts -€137,229
down €137,229 (-47.4%), from €289,549 to €152,320
- Debts after one year +€90,502
new in 2025: €90,502
- Other debts -€24,569
down €24,569 (-38.9%), from €63,080 to €38,512
- Current portion of long-term debt +€20,952
up €20,952 (+427%), from €4,905 to €25,858
- Profit (loss) carried forward -€15,270
down €15,270, from €3,225 to -€12,044
- Gross operating margin +€63,663
up €63,663 (+181%), from €35,204 to €98,868
- Staff costs +€13,920
up €13,920 (+18.7%), from €74,268 to €88,187
- Financial charges +€7,820
up €7,820 (+91.3%), from €8,562 to €16,382
- Depreciation -€4,003
down €4,003 (-29.8%), from €13,421 to €9,418
- Taxes +€1,503
no longer reported in 2025 (was -€1,503)
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 | €480,390 | €419,490 | -€60,900 | -12.7% |
| Fixed assets | 21/28 | €17,002 | €7,584 | -€9,418 | -55.4% |
| Tangible fixed assets | 22/27 | €17,002 | €7,584 | -€9,418 | -55.4% |
| Plant, machinery and equipment | 23 | €16,841 | €7,584 | -€9,257 | -55.0% |
| Furniture and vehicles | 24 | €161 | - | -€161 | |
| Current assets | 29/58 | €463,388 | €411,906 | -€51,482 | -11.1% |
| Stocks and contracts in progress | 3 | €198,214 | €154,647 | -€43,567 | -22.0% |
| Stocks | 30/36 | €198,214 | €154,647 | -€43,567 | -22.0% |
| Amounts receivable within one year | 40/41 | €199,919 | €143,604 | -€56,315 | -28.2% |
| Trade receivables | 40 | €192,191 | €111,630 | -€80,562 | -41.9% |
| Other amounts receivable | 41 | €7,728 | €31,974 | +€24,247 | +314% |
| Cash at bank and in hand | 54/58 | €32,177 | €107,346 | +€75,169 | +234% |
| Deferred charges and accrued income | 490/1 | €33,078 | €6,309 | -€26,769 | -80.9% |
| Total equity and liabilities | 10/49 | €480,390 | €419,490 | -€60,900 | -12.7% |
| Equity | 10/15 | €23,685 | €8,416 | -€15,270 | -64.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,225 | -€12,044 | -€15,270 | |
| Amounts payable | 17/49 | €456,705 | €411,074 | -€45,630 | -10.0% |
| Amounts payable after more than one year | 17 | - | €90,502 | +€90,502 | |
| Financial debts | 170/4 | - | €90,502 | +€90,502 | |
| Amounts payable within one year | 42/48 | €456,705 | €320,572 | -€136,132 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €4,905 | €25,858 | +€20,952 | +427% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €289,549 | €152,320 | -€137,229 | -47.4% |
| Suppliers | 440/4 | €289,549 | €152,320 | -€137,229 | -47.4% |
| Taxes, remuneration and social security | 45 | €24,170 | €28,883 | +€4,713 | +19.5% |
| Taxes | 450/3 | €4,576 | €3,608 | -€968 | -21.1% |
| Remuneration and social security | 454/9 | €19,594 | €25,275 | +€5,680 | +29.0% |
| Other amounts payable | 47/48 | €63,080 | €38,512 | -€24,569 | -38.9% |
| Remuneration, social security and pensions | 62 | €74,268 | €88,187 | +€13,920 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,421 | €9,418 | -€4,003 | -29.8% |
| Other operating charges | 640/8 | €226 | €220 | -€6 | -2.9% |
| Gross operating margin | 9900 | €35,204 | €98,868 | +€63,663 | +181% |
| Operating profit (loss) | 9901 | -€52,711 | €1,043 | +€53,754 | |
| Financial income | 75/76B | €164 | €70 | -€94 | -57.4% |
| Recurring financial income | 75 | €164 | €70 | -€94 | -57.4% |
| Financial charges | 65/66B | €8,562 | €16,382 | +€7,820 | +91.3% |
| Recurring financial charges | 65 | €8,562 | €16,382 | +€7,820 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | -€61,109 | -€15,270 | +€45,839 | +75.0% |
| Income taxes | 67/77 | -€1,503 | - | +€1,503 | |
| Profit (loss) for the period | 9904 | -€59,606 | -€15,270 | +€44,336 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,606 | -€15,270 | +€44,336 | +74.4% |
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 30 October 2026 via checked.be.