DIERENDOKTER DYMFNA: 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.
DIERENDOKTER DYMFNA
Largest movements
- Current investments +€24,649
up €24,649 (+13.9%), from €177,707 to €202,356
- Cash +€13,998
up €13,998 (+11.1%), from €126,644 to €140,643
mainly Net result for the year (+€64,855) and Depreciation (+€17,860)
- Tangible fixed assets -€9,815
down €9,815 (-6.8%), from €144,966 to €135,151
of which Land and buildings: -€8,033
- Stocks and contracts +€8,877
up €8,877 (+71.6%), from €12,394 to €21,270
- Reserves +€38,000
up €38,000 (+19.4%), from €195,496 to €233,496
of which Distributable reserves: +€35,504
- Current portion of long-term debt -€14,247
down €14,247 (-66.7%), from €21,358 to €7,111
- Tax, wage and social debts +€8,829
up €8,829 (+69.1%), from €12,773 to €21,602
- Profit (loss) carried forward +€6,855
up €6,855 (+3.9%), from €175,942 to €182,797
- Gross operating margin +€24,001
up €24,001 (+27.6%), from €86,892 to €110,893
- Taxes +€5,850
up €5,850 (+25.5%), from €22,943 to €28,793
- Depreciation +€1,489
up €1,489 (+9.1%), from €16,371 to €17,860
- Financial charges -€1,286
down €1,286 (-39.5%), from €3,254 to €1,969
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 | €476,050 | €516,813 | +€40,763 | +8.6% |
| Fixed assets | 21/28 | €144,966 | €135,151 | -€9,815 | -6.8% |
| Tangible fixed assets | 22/27 | €144,966 | €135,151 | -€9,815 | -6.8% |
| Land and buildings | 22 | €116,538 | €108,505 | -€8,033 | -6.9% |
| Plant, machinery and equipment | 23 | €2,939 | €8,195 | +€5,256 | +179% |
| Leasing and similar rights | 25 | €25,489 | €18,451 | -€7,038 | -27.6% |
| Current assets | 29/58 | €331,083 | €381,662 | +€50,578 | +15.3% |
| Stocks and contracts in progress | 3 | €12,394 | €21,270 | +€8,877 | +71.6% |
| Stocks | 30/36 | €12,394 | €21,270 | +€8,877 | +71.6% |
| Amounts receivable within one year | 40/41 | €12,687 | €10,904 | -€1,783 | -14.1% |
| Trade receivables | 40 | €12,316 | €10,281 | -€2,035 | -16.5% |
| Other amounts receivable | 41 | €372 | €623 | +€251 | +67.6% |
| Current investments | 50/53 | €177,707 | €202,356 | +€24,649 | +13.9% |
| Cash at bank and in hand | 54/58 | €126,644 | €140,643 | +€13,998 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,651 | €6,488 | +€4,837 | +293% |
| Total equity and liabilities | 10/49 | €476,050 | €516,813 | +€40,763 | +8.6% |
| Equity | 10/15 | €387,638 | €432,493 | +€44,855 | +11.6% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €195,496 | €233,496 | +€38,000 | +19.4% |
| Non-distributable reserves | 130/1 | - | €2,496 | +€2,496 | |
| Reserves not available under the articles | 1311 | - | €2,496 | +€2,496 | |
| Distributable reserves | 133 | €195,496 | €231,000 | +€35,504 | +18.2% |
| Profit (loss) carried forward | 14 | €175,942 | €182,797 | +€6,855 | +3.9% |
| Amounts payable | 17/49 | €88,411 | €84,320 | -€4,092 | -4.6% |
| Amounts payable after more than one year | 17 | €14,347 | €12,408 | -€1,939 | -13.5% |
| Financial debts | 170/4 | €14,347 | €12,408 | -€1,939 | -13.5% |
| Amounts payable within one year | 42/48 | €74,065 | €71,912 | -€2,153 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €21,358 | €7,111 | -€14,247 | -66.7% |
| Trade debts | 44 | €17,700 | €16,920 | -€779 | -4.4% |
| Suppliers | 440/4 | €17,700 | €16,920 | -€779 | -4.4% |
| Taxes, remuneration and social security | 45 | €12,773 | €21,602 | +€8,829 | +69.1% |
| Taxes | 450/3 | €12,773 | €21,602 | +€8,829 | +69.1% |
| Other amounts payable | 47/48 | €22,233 | €26,278 | +€4,045 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,371 | €17,860 | +€1,489 | +9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€317 | - | +€317 | |
| Other operating charges | 640/8 | €2,358 | €2,367 | +€9 | +0.4% |
| Gross operating margin | 9900 | €86,892 | €110,893 | +€24,001 | +27.6% |
| Operating profit (loss) | 9901 | €68,480 | €90,666 | +€22,186 | +32.4% |
| Financial income | 75/76B | €4,883 | €4,950 | +€68 | +1.4% |
| Recurring financial income | 75 | €4,883 | €4,950 | +€68 | +1.4% |
| Financial charges | 65/66B | €3,254 | €1,969 | -€1,286 | -39.5% |
| Recurring financial charges | 65 | €3,254 | €1,969 | -€1,286 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €70,109 | €93,648 | +€23,539 | +33.6% |
| Income taxes | 67/77 | €22,943 | €28,793 | +€5,850 | +25.5% |
| Profit (loss) for the period | 9904 | €47,166 | €64,855 | +€17,689 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,166 | €64,855 | +€17,689 | +37.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.