DIERENARTSENPRAKTIJK DE KOUTER: what changed
What changed
DIERENARTSENPRAKTIJK DE KOUTER
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€35,010
2024 · -€982+€35,992
Equity
-€216,219
2024 · -€251,229+€35,010
Cash
€23,966
2024 · €25,480-€1,515
Balance sheet total
€295,532
2024 · €316,727-€21,196
Largest movements
Assets
- Tangible fixed assets -€13,575
down €13,575 (-5.4%), from €249,447 to €235,873
of which Land and buildings: -€10,306
- Receivables within one year -€13,499
down €13,499 (-43.4%), from €31,084 to €17,585
of which Trade receivables: -€13,499
- Stocks and contracts +€5,246
up €5,246 (+58.3%), from €9,000 to €14,246
Equity and liabilities
- Profit (loss) carried forward +€35,010
up €35,010 (+13.5%), from -€258,475 to -€223,465
- Other debts -€30,664
down €30,664 (-6.8%), from €452,887 to €422,222
- Debts after one year -€15,062
down €15,062 (-19.0%), from €79,471 to €64,410
- Trade debts -€9,903
down €9,903 (-56.1%), from €17,650 to €7,746
Income statement
- Depreciation -€16,626
down €16,626 (-33.8%), from €49,198 to €32,572
- Gross operating margin +€16,469
up €16,469 (+27.8%), from €59,185 to €75,655
- Financial charges -€3,500
down €3,500 (-47.8%), from €7,319 to €3,819
of which Financial charges: -€3,232
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
-€982
Gross operating margin
+€16,469
Depreciation
+€16,626
Other operating charges
-€627
Financial income
+€24
Financial charges
+€3,500
Result 2025
€35,010
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
+€32,400
Investment
-€18,997
Financing
-€14,917
Cash 2024
€25,480
From operations (derived)
+€32,400
Net result for the year
+€35,010
Depreciation
+€32,572
Stocks and contracts
-€5,246
Receivables within one year
+€13,499
Deferred charges and accrued income
-€2,146
Trade debts
-€9,903
Tax, wage and social debts
-€631
Other debts
-€30,664
Accrued charges and deferred income
-€91
Investment (derived)
-€18,997
Investment in fixed assets (net)
-€18,997
Financing
-€14,917
Debts after one year
-€15,062
Current portion of long-term debt
+€145
Cash 2025
€23,966
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,727 | €295,532 | -€21,196 | -6.7% |
| Fixed assets | 21/28 | €249,447 | €235,873 | -€13,575 | -5.4% |
| Tangible fixed assets | 22/27 | €249,447 | €235,873 | -€13,575 | -5.4% |
| Land and buildings | 22 | €242,683 | €232,377 | -€10,306 | -4.2% |
| Plant, machinery and equipment | 23 | €5,785 | €3,495 | -€2,290 | -39.6% |
| Furniture and vehicles | 24 | €979 | €0 | -€979 | -100% |
| Current assets | 29/58 | €67,280 | €59,659 | -€7,621 | -11.3% |
| Stocks and contracts in progress | 3 | €9,000 | €14,246 | +€5,246 | +58.3% |
| Stocks | 30/36 | €9,000 | €14,246 | +€5,246 | +58.3% |
| Amounts receivable within one year | 40/41 | €31,084 | €17,585 | -€13,499 | -43.4% |
| Trade receivables | 40 | €31,062 | €17,563 | -€13,499 | -43.5% |
| Other amounts receivable | 41 | €22 | €22 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,480 | €23,966 | -€1,515 | -5.9% |
| Deferred charges and accrued income | 490/1 | €1,716 | €3,862 | +€2,146 | +125% |
| Total equity and liabilities | 10/49 | €316,727 | €295,532 | -€21,196 | -6.7% |
| Equity | 10/15 | -€251,229 | -€216,219 | +€35,010 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,046 | €1,046 | = | 0.0% |
| Distributable reserves | 133 | €1,046 | €1,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€258,475 | -€223,465 | +€35,010 | +13.5% |
| Amounts payable | 17/49 | €567,956 | €511,750 | -€56,206 | -9.9% |
| Amounts payable after more than one year | 17 | €79,471 | €64,410 | -€15,062 | -19.0% |
| Financial debts | 170/4 | €79,471 | €64,410 | -€15,062 | -19.0% |
| Amounts payable within one year | 42/48 | €488,394 | €447,341 | -€41,054 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €15,381 | €15,526 | +€145 | +0.9% |
| Trade debts | 44 | €17,650 | €7,746 | -€9,903 | -56.1% |
| Suppliers | 440/4 | €17,650 | €7,746 | -€9,903 | -56.1% |
| Taxes, remuneration and social security | 45 | €2,477 | €1,846 | -€631 | -25.5% |
| Taxes | 450/3 | €2,477 | €1,846 | -€631 | -25.5% |
| Other amounts payable | 47/48 | €452,887 | €422,222 | -€30,664 | -6.8% |
| Accrued charges and deferred income | 492/3 | €91 | €0 | -€91 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,198 | €32,572 | -€16,626 | -33.8% |
| Other operating charges | 640/8 | €3,658 | €4,285 | +€627 | +17.1% |
| Gross operating margin | 9900 | €59,185 | €75,655 | +€16,469 | +27.8% |
| Operating profit (loss) | 9901 | €6,329 | €38,797 | +€32,468 | +513% |
| Financial income | 75/76B | €8 | €33 | +€24 | +291% |
| Recurring financial income | 75 | €8 | €33 | +€24 | +291% |
| Financial charges | 65/66B | €7,319 | €3,819 | -€3,500 | -47.8% |
| Recurring financial charges | 65 | €7,051 | €3,819 | -€3,232 | -45.8% |
| Non-recurring financial charges | 66B | €268 | €0 | -€268 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€982 | €35,010 | +€35,992 | |
| Profit (loss) for the period | 9904 | -€982 | €35,010 | +€35,992 | |
| Profit (loss) for the period to be appropriated | 9905 | -€982 | €35,010 | +€35,992 |
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 8 November 2026 via checked.be.