Dierenartsenpraktijk Happaerts: 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 Happaerts
Largest movements
- Cash +€54,840
up €54,840 (+43.7%), from €125,480 to €180,320
mainly Net result for the year (+€29,671) and Depreciation (+€16,700)
- Tangible fixed assets -€8,855
down €8,855 (-17.2%), from €51,581 to €42,725
of which Furniture and vehicles: -€9,922
- Receivables within one year -€3,228
down €3,228 (-60.8%), from €5,312 to €2,084
of which Trade receivables: -€3,506
- Profit (loss) carried forward +€20,580
up €20,580 (+30.2%), from €68,216 to €88,796
- Reserves +€9,091
up €9,091 (+10.5%), from €86,621 to €95,711
of which Distributable reserves: +€9,091
- Trade debts +€5,380
up €5,380 (+45.5%), from €11,828 to €17,208
- Tax, wage and social debts +€4,266
up €4,266 (+30.0%), from €14,222 to €18,487
of which Remuneration and social security: +€2,890
- Other debts +€3,600
up €3,600 (+16.0%), from €22,525 to €26,125
- Gross operating margin +€44,382
up €44,382 (+106%), from €41,835 to €86,217
- Staff costs +€18,134
up €18,134 (+189%), from €9,601 to €27,736
- Taxes +€5,455
up €5,455 (+160%), from €3,409 to €8,864
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 | €220,110 | €264,916 | +€44,806 | +20.4% |
| Fixed assets | 21/28 | €51,581 | €42,725 | -€8,855 | -17.2% |
| Tangible fixed assets | 22/27 | €51,581 | €42,725 | -€8,855 | -17.2% |
| Plant, machinery and equipment | 23 | €4,609 | €6,886 | +€2,277 | +49.4% |
| Furniture and vehicles | 24 | €41,853 | €31,932 | -€9,922 | -23.7% |
| Other tangible fixed assets | 26 | €5,118 | €3,908 | -€1,211 | -23.7% |
| Current assets | 29/58 | €168,529 | €222,191 | +€53,662 | +31.8% |
| Stocks and contracts in progress | 3 | €33,124 | €34,796 | +€1,672 | +5.0% |
| Stocks | 30/36 | €33,124 | €34,796 | +€1,672 | +5.0% |
| Amounts receivable within one year | 40/41 | €5,312 | €2,084 | -€3,228 | -60.8% |
| Trade receivables | 40 | €3,506 | €0 | -€3,506 | -100% |
| Other amounts receivable | 41 | €1,806 | €2,084 | +€277 | +15.4% |
| Cash at bank and in hand | 54/58 | €125,480 | €180,320 | +€54,840 | +43.7% |
| Deferred charges and accrued income | 490/1 | €4,613 | €4,991 | +€378 | +8.2% |
| Total equity and liabilities | 10/49 | €220,110 | €264,916 | +€44,806 | +20.4% |
| Equity | 10/15 | €167,236 | €196,907 | +€29,671 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,621 | €95,711 | +€9,091 | +10.5% |
| Tax-exempt reserves | 132 | €3,442 | €3,442 | = | 0.0% |
| Distributable reserves | 133 | €83,179 | €92,270 | +€9,091 | +10.9% |
| Profit (loss) carried forward | 14 | €68,216 | €88,796 | +€20,580 | +30.2% |
| Amounts payable | 17/49 | €52,874 | €68,009 | +€15,135 | +28.6% |
| Amounts payable within one year | 42/48 | €48,575 | €61,820 | +€13,245 | +27.3% |
| Trade debts | 44 | €11,828 | €17,208 | +€5,380 | +45.5% |
| Suppliers | 440/4 | €11,828 | €17,208 | +€5,380 | +45.5% |
| Taxes, remuneration and social security | 45 | €14,222 | €18,487 | +€4,266 | +30.0% |
| Taxes | 450/3 | €11,180 | €12,556 | +€1,376 | +12.3% |
| Remuneration and social security | 454/9 | €3,042 | €5,932 | +€2,890 | +95.0% |
| Other amounts payable | 47/48 | €22,525 | €26,125 | +€3,600 | +16.0% |
| Accrued charges and deferred income | 492/3 | €4,299 | €6,189 | +€1,890 | +44.0% |
| Remuneration, social security and pensions | 62 | €9,601 | €27,736 | +€18,134 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,881 | €16,700 | +€819 | +5.2% |
| Other operating charges | 640/8 | €633 | €406 | -€226 | -35.8% |
| Gross operating margin | 9900 | €41,835 | €86,217 | +€44,382 | +106% |
| Operating profit (loss) | 9901 | €15,720 | €41,375 | +€25,655 | +163% |
| Financial income | 75/76B | €310 | €376 | +€66 | +21.4% |
| Recurring financial income | 75 | €310 | €376 | +€66 | +21.4% |
| Financial charges | 65/66B | €2,746 | €3,216 | +€470 | +17.1% |
| Recurring financial charges | 65 | €2,746 | €3,216 | +€470 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €13,283 | €38,535 | +€25,251 | +190% |
| Income taxes | 67/77 | €3,409 | €8,864 | +€5,455 | +160% |
| Profit (loss) for the period | 9904 | €9,875 | €29,671 | +€19,796 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €9,875 | €29,671 | +€19,796 | +200% |
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.