DIERENDOKTERS: what changed
Two fiscal 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.
DIERENDOKTERS
Largest movements
- Receivables after one year -€8,392
down €8,392 (-13.9%), from €60,164 to €51,772
- Tangible fixed assets -€6,718
down €6,718 (-23.0%), from €29,244 to €22,526
of which Furniture and vehicles: -€8,333
- Receivables within one year +€1,566
up €1,566 (+19.4%), from €8,083 to €9,649
of which Other amounts receivable: +€4,967
- Tax, wage and social debts -€6,323
down €6,323 (-80.8%), from €7,827 to €1,503
- Profit (loss) carried forward -€5,017
down €5,017, from €8 to -€5,009
- Other debts -€4,397
down €4,397 (-64.3%), from €6,835 to €2,438
- Trade debts +€3,354
up €3,354 (+169.2%), from €1,982 to €5,335
- Gross operating margin -€21,565
down €21,565 (-73.6%), from €29,300 to €7,736
- Taxes -€3,849
down €3,849 (-92.9%), from €4,142 to €293
- Depreciation +€1,306
up €1,306 (+11.2%), from €11,692 to €12,998
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.
Cash bridge derived
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 | €128,552 | €116,168 | -€12,384 | -9.6% |
| Fixed assets | 21/28 | €29,244 | €22,526 | -€6,718 | -23.0% |
| Tangible fixed assets | 22/27 | €29,244 | €22,526 | -€6,718 | -23.0% |
| Plant, machinery and equipment | 23 | €9,153 | €10,768 | +€1,615 | +17.6% |
| Furniture and vehicles | 24 | €20,091 | €11,758 | -€8,333 | -41.5% |
| Current assets | 29/58 | €99,308 | €93,642 | -€5,666 | -5.7% |
| Amounts receivable after more than one year | 29 | €60,164 | €51,772 | -€8,392 | -13.9% |
| Other amounts receivable | 291 | €60,164 | €51,772 | -€8,392 | -13.9% |
| Amounts receivable within one year | 40/41 | €8,083 | €9,649 | +€1,566 | +19.4% |
| Trade receivables | 40 | €8,078 | €4,677 | -€3,401 | -42.1% |
| Other amounts receivable | 41 | €5 | €4,972 | +€4,967 | +107746.2% |
| Cash at bank and in hand | 54/58 | €31,061 | €32,221 | +€1,160 | +3.7% |
| Total equity and liabilities | 10/49 | €128,552 | €116,168 | -€12,384 | -9.6% |
| Equity | 10/15 | €111,908 | €106,891 | -€5,017 | -4.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €103,900 | €103,900 | = | 0.0% |
| Distributable reserves | 133 | €103,900 | €103,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8 | -€5,009 | -€5,017 | |
| Amounts payable | 17/49 | €16,644 | €9,277 | -€7,367 | -44.3% |
| Amounts payable within one year | 42/48 | €16,644 | €9,277 | -€7,367 | -44.3% |
| Trade debts | 44 | €1,982 | €5,335 | +€3,354 | +169.2% |
| Suppliers | 440/4 | €1,982 | €5,335 | +€3,354 | +169.2% |
| Taxes, remuneration and social security | 45 | €7,827 | €1,503 | -€6,323 | -80.8% |
| Taxes | 450/3 | €7,827 | €1,503 | -€6,323 | -80.8% |
| Other amounts payable | 47/48 | €6,835 | €2,438 | -€4,397 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,692 | €12,998 | +€1,306 | +11.2% |
| Other operating charges | 640/8 | €538 | €708 | +€169 | +31.5% |
| Gross operating margin | 9900 | €29,300 | €7,736 | -€21,565 | -73.6% |
| Operating profit (loss) | 9901 | €17,070 | -€5,970 | -€23,040 | |
| Financial income | 75/76B | €1,812 | €1,618 | -€194 | -10.7% |
| Recurring financial income | 75 | €1,812 | €1,618 | -€194 | -10.7% |
| Financial charges | 65/66B | €282 | €372 | +€89 | +31.6% |
| Recurring financial charges | 65 | €282 | €372 | +€89 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €18,599 | -€4,724 | -€23,323 | |
| Income taxes | 67/77 | €4,142 | €293 | -€3,849 | -92.9% |
| Profit (loss) for the period | 9904 | €14,457 | -€5,017 | -€19,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,457 | -€5,017 | -€19,474 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.