Dierenspeciaalzaak Sergeant: what changed
Dierenspeciaalzaak Sergeant
Largest movements
- Receivables within one year +€201,565
up €201,565 (+371%), from €54,310 to €255,875
of which Trade receivables: +€176,556
- Current investments -€125,000
down €125,000 (-31.3%), from €400,000 to €275,000
- Cash +€106,123
up €106,123 (+41.8%), from €253,925 to €360,048
mainly Net result for the year (+€356,335) and Current investments (+€125,000)
- Tangible fixed assets +€37,706
up €37,706 (+5.0%), from €750,514 to €788,221
of which Plant, machinery and equipment: +€77,057
- Reserves +€356,335
up €356,335 (+45.7%), from €780,575 to €1.1m
- Debts after one year -€71,060
down €71,060 (-14.8%), from €480,707 to €409,648
of which Financial debts: -€71,060
- Tax, wage and social debts -€62,098
down €62,098 (-54.8%), from €113,315 to €51,218
of which Taxes: -€65,383
- Trade debts +€26,829
up €26,829 (+29.1%), from €92,232 to €119,062
- Gross operating margin -€34,718
down €34,718 (-5.7%), from €608,477 to €573,759
- Depreciation +€25,656
up €25,656 (+59.4%), from €43,222 to €68,877
- Financial income +€23,780
up €23,780 (+1,286%), from €1,850 to €25,630
- Taxes -€7,833
down €7,833 (-6.5%), from €120,510 to €112,676
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,543,344 | €1,794,880 | +€251,536 | +16.3% |
| Fixed assets | 21/28 | €750,569 | €806,192 | +€55,623 | +7.4% |
| Intangible fixed assets | 21 | - | €17,916 | +€17,916 | |
| Tangible fixed assets | 22/27 | €750,514 | €788,221 | +€37,706 | +5.0% |
| Land and buildings | 22 | €666,216 | €647,216 | -€19,000 | -2.9% |
| Plant, machinery and equipment | 23 | €10,959 | €88,016 | +€77,057 | +703% |
| Furniture and vehicles | 24 | €73,339 | €52,989 | -€20,351 | -27.7% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €792,775 | €988,688 | +€195,914 | +24.7% |
| Stocks and contracts in progress | 3 | €81,251 | €80,641 | -€610 | -0.8% |
| Stocks | 30/36 | €81,251 | €80,641 | -€610 | -0.8% |
| Amounts receivable within one year | 40/41 | €54,310 | €255,875 | +€201,565 | +371% |
| Trade receivables | 40 | €54,310 | €230,866 | +€176,556 | +325% |
| Other amounts receivable | 41 | - | €25,009 | +€25,009 | |
| Current investments | 50/53 | €400,000 | €275,000 | -€125,000 | -31.3% |
| Cash at bank and in hand | 54/58 | €253,925 | €360,048 | +€106,123 | +41.8% |
| Deferred charges and accrued income | 490/1 | €3,289 | €17,125 | +€13,836 | +421% |
| Total equity and liabilities | 10/49 | €1,543,344 | €1,794,880 | +€251,536 | +16.3% |
| Equity | 10/15 | €785,575 | €1,141,910 | +€356,335 | +45.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €780,575 | €1,136,910 | +€356,335 | +45.7% |
| Distributable reserves | 133 | €780,575 | €1,136,910 | +€356,335 | +45.7% |
| Amounts payable | 17/49 | €757,769 | €652,971 | -€104,798 | -13.8% |
| Amounts payable after more than one year | 17 | €480,707 | €409,648 | -€71,060 | -14.8% |
| Financial debts | 170/4 | €478,529 | €407,470 | -€71,060 | -14.8% |
| Other amounts payable | 178/9 | €2,178 | €2,178 | = | 0.0% |
| Amounts payable within one year | 42/48 | €276,886 | €241,339 | -€35,547 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €69,838 | €71,060 | +€1,221 | +1.7% |
| Trade debts | 44 | €92,232 | €119,062 | +€26,829 | +29.1% |
| Suppliers | 440/4 | €92,232 | €119,062 | +€26,829 | +29.1% |
| Taxes, remuneration and social security | 45 | €113,315 | €51,218 | -€62,098 | -54.8% |
| Taxes | 450/3 | €111,221 | €45,838 | -€65,383 | -58.8% |
| Remuneration and social security | 454/9 | €2,094 | €5,380 | +€3,286 | +157% |
| Other amounts payable | 47/48 | €1,500 | - | -€1,500 | |
| Accrued charges and deferred income | 492/3 | €176 | €1,984 | +€1,808 | +1,027% |
| Non-recurring operating income | 76A | €10 | - | -€10 | |
| Remuneration, social security and pensions | 62 | €44,920 | €43,747 | -€1,173 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,222 | €68,877 | +€25,656 | +59.4% |
| Other operating charges | 640/8 | €6,404 | €6,668 | +€263 | +4.1% |
| Gross operating margin | 9900 | €608,477 | €573,759 | -€34,718 | -5.7% |
| Operating profit (loss) | 9901 | €513,931 | €454,467 | -€59,464 | -11.6% |
| Financial income | 75/76B | €1,850 | €25,630 | +€23,780 | +1,286% |
| Recurring financial income | 75 | €1,850 | €25,630 | +€23,780 | +1,286% |
| Financial charges | 65/66B | €13,712 | €11,086 | -€2,626 | -19.2% |
| Recurring financial charges | 65 | €13,712 | €11,086 | -€2,626 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €502,068 | €469,011 | -€33,057 | -6.6% |
| Income taxes | 67/77 | €120,510 | €112,676 | -€7,833 | -6.5% |
| Profit (loss) for the period | 9904 | €381,559 | €356,335 | -€25,224 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €381,559 | €356,335 | -€25,224 | -6.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.