Dierenartspraktijk DAS: what changed
What changed
Dierenartspraktijk DAS
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€38,666
2024 · €51,444-€12,778
Equity
€148,254
2024 · €109,587+€38,666
Cash
€92,856
2024 · €113,918-€21,062
Balance sheet total
€598,809
2024 · €620,735-€21,926
Largest movements
Assets
- Cash -€21,062
down €21,062 (-18.5%), from €113,918 to €92,856
mainly Other debts (-€46,219) and Investment in fixed assets (net) (-€24,072)
Equity and liabilities
- Other debts -€46,219
down €46,219 (-14.8%), from €311,301 to €265,082
- Reserves +€38,666
up €38,666 (+35.9%), from €107,587 to €146,254
- Debts after one year -€19,043
down €19,043 (-12.1%), from €157,412 to €138,369
- Tax, wage and social debts +€7,923
up €7,923 (+67.9%), from €11,672 to €19,594
Income statement
- Depreciation +€7,880
up €7,880 (+53.1%), from €14,841 to €22,721
- Gross operating margin -€6,689
down €6,689 (-7.6%), from €87,976 to €81,287
- Taxes -€1,133
down €1,133 (-9.9%), from €11,407 to €10,274
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
€51,444
Gross operating margin
-€6,689
Depreciation
-€7,880
Other operating charges
+€193
Financial income
+€11
Financial charges
+€454
Taxes
+€1,133
Result 2025
€38,666
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
+€21,886
Investment
-€24,072
Financing
-€18,875
Cash 2024
€113,918
From operations (derived)
+€21,886
Net result for the year
+€38,666
Depreciation
+€22,721
Receivables within one year
+€1,965
Deferred charges and accrued income
+€250
Trade debts
-€3,336
Tax, wage and social debts
+€7,923
Other debts
-€46,219
Accrued charges and deferred income
-€84
Investment (derived)
-€24,072
Investment in fixed assets (net)
-€24,072
Financing
-€18,875
Debts after one year
-€19,043
Current portion of long-term debt
+€167
Cash 2025
€92,856
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €620,735 | €598,809 | -€21,926 | -3.5% |
| Fixed assets | 21/28 | €491,866 | €493,217 | +€1,351 | +0.3% |
| Tangible fixed assets | 22/27 | €491,866 | €493,217 | +€1,351 | +0.3% |
| Land and buildings | 22 | €464,135 | €463,197 | -€938 | -0.2% |
| Plant, machinery and equipment | 23 | €7,565 | €14,630 | +€7,065 | +93.4% |
| Furniture and vehicles | 24 | €19,165 | €14,889 | -€4,276 | -22.3% |
| Other tangible fixed assets | 26 | €1,001 | €501 | -€500 | -49.9% |
| Current assets | 29/58 | €128,869 | €105,592 | -€23,277 | -18.1% |
| Amounts receivable within one year | 40/41 | €13,757 | €11,792 | -€1,965 | -14.3% |
| Trade receivables | 40 | €5,850 | €11,767 | +€5,917 | +101% |
| Other amounts receivable | 41 | €7,907 | €25 | -€7,882 | -99.7% |
| Cash at bank and in hand | 54/58 | €113,918 | €92,856 | -€21,062 | -18.5% |
| Deferred charges and accrued income | 490/1 | €1,194 | €944 | -€250 | -21.0% |
| Total equity and liabilities | 10/49 | €620,735 | €598,809 | -€21,926 | -3.5% |
| Equity | 10/15 | €109,587 | €148,254 | +€38,666 | +35.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €107,587 | €146,254 | +€38,666 | +35.9% |
| Distributable reserves | 133 | €107,587 | €146,254 | +€38,666 | +35.9% |
| Amounts payable | 17/49 | €511,148 | €450,555 | -€60,593 | -11.9% |
| Amounts payable after more than one year | 17 | €157,412 | €138,369 | -€19,043 | -12.1% |
| Financial debts | 170/4 | €157,412 | €138,369 | -€19,043 | -12.1% |
| Amounts payable within one year | 42/48 | €352,892 | €311,426 | -€41,466 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €18,875 | €19,043 | +€167 | +0.9% |
| Trade debts | 44 | €11,043 | €7,707 | -€3,336 | -30.2% |
| Suppliers | 440/4 | €11,043 | €7,707 | -€3,336 | -30.2% |
| Taxes, remuneration and social security | 45 | €11,672 | €19,594 | +€7,923 | +67.9% |
| Taxes | 450/3 | €11,672 | €19,594 | +€7,923 | +67.9% |
| Other amounts payable | 47/48 | €311,301 | €265,082 | -€46,219 | -14.8% |
| Accrued charges and deferred income | 492/3 | €844 | €760 | -€84 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,841 | €22,721 | +€7,880 | +53.1% |
| Other operating charges | 640/8 | €2,521 | €2,328 | -€193 | -7.7% |
| Gross operating margin | 9900 | €87,976 | €81,287 | -€6,689 | -7.6% |
| Operating profit (loss) | 9901 | €70,613 | €56,237 | -€14,376 | -20.4% |
| Financial income | 75/76B | €0 | €11 | +€11 | +57,000% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +57,000% |
| Financial charges | 65/66B | €7,763 | €7,308 | -€454 | -5.9% |
| Recurring financial charges | 65 | €7,763 | €7,308 | -€454 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €62,850 | €48,940 | -€13,910 | -22.1% |
| Income taxes | 67/77 | €11,407 | €10,274 | -€1,133 | -9.9% |
| Profit (loss) for the period | 9904 | €51,444 | €38,666 | -€12,778 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,444 | €38,666 | -€12,778 | -24.8% |
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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 5 November 2026 via checked.be.