Dierentuin: 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.
Dierentuin
Largest movements
- Receivables within one year +€20,857
up €20,857 (+889.0%), from €2,346 to €23,203
of which Other amounts receivable: +€20,617
- Cash -€14,453
down €14,453 (-21.5%), from €67,108 to €52,655
mainly Contributions, distributions and other (-€21,600) and Receivables within one year (-€20,857)
- Tangible fixed assets -€4,098
down €4,098 (-7.6%), from €54,256 to €50,158
of which Land and buildings: -€2,158
- Reserves +€29,100
up €29,100 (+32.6%), from €89,190 to €118,290
- Profit (loss) carried forward -€21,575
down €21,575 (-99.9%), from €21,602 to €27
- Tax, wage and social debts -€9,208
down €9,208 (-50.1%), from €18,391 to €9,183
- Other debts +€7,862
up €7,862, from €0 to €7,862
- Trade debts -€4,361
down €4,361 (-77.0%), from €5,665 to €1,304
- Gross operating margin -€14,534
down €14,534 (-23.5%), from €61,813 to €47,279
- Taxes -€4,040
down €4,040 (-24.6%), from €16,439 to €12,400
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 | €139,855 | €142,715 | +€2,861 | +2.0% |
| Fixed assets | 21/28 | €54,256 | €50,158 | -€4,098 | -7.6% |
| Tangible fixed assets | 22/27 | €54,256 | €50,158 | -€4,098 | -7.6% |
| Land and buildings | 22 | €45,173 | €43,015 | -€2,158 | -4.8% |
| Furniture and vehicles | 24 | €6,563 | €6,563 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,521 | €581 | -€1,941 | -77.0% |
| Current assets | 29/58 | €85,598 | €92,557 | +€6,959 | +8.1% |
| Stocks and contracts in progress | 3 | €12,061 | €12,061 | = | 0.0% |
| Stocks | 30/36 | €12,061 | €12,061 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,346 | €23,203 | +€20,857 | +889.0% |
| Trade receivables | 40 | €80 | €320 | +€240 | +300.0% |
| Other amounts receivable | 41 | €2,266 | €22,883 | +€20,617 | +909.7% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,108 | €52,655 | -€14,453 | -21.5% |
| Deferred charges and accrued income | 490/1 | €1,583 | €2,139 | +€556 | +35.1% |
| Total equity and liabilities | 10/49 | €139,855 | €142,715 | +€2,861 | +2.0% |
| Equity | 10/15 | €114,792 | €122,317 | +€7,525 | +6.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €89,190 | €118,290 | +€29,100 | +32.6% |
| Distributable reserves | 133 | €89,190 | €118,290 | +€29,100 | +32.6% |
| Profit (loss) carried forward | 14 | €21,602 | €27 | -€21,575 | -99.9% |
| Amounts payable | 17/49 | €25,063 | €20,399 | -€4,664 | -18.6% |
| Amounts payable after more than one year | 17 | €590 | €750 | +€160 | +27.1% |
| Other amounts payable | 178/9 | €590 | €750 | +€160 | +27.1% |
| Amounts payable within one year | 42/48 | €24,057 | €18,349 | -€5,708 | -23.7% |
| Trade debts | 44 | €5,665 | €1,304 | -€4,361 | -77.0% |
| Suppliers | 440/4 | €5,665 | €1,304 | -€4,361 | -77.0% |
| Taxes, remuneration and social security | 45 | €18,391 | €9,183 | -€9,208 | -50.1% |
| Taxes | 450/3 | €18,391 | €9,183 | -€9,208 | -50.1% |
| Other amounts payable | 47/48 | €0 | €7,862 | +€7,862 | |
| Accrued charges and deferred income | 492/3 | €416 | €1,300 | +€884 | +212.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,670 | €4,098 | +€428 | +11.7% |
| Other operating charges | 640/8 | €1,575 | €1,874 | +€300 | +19.0% |
| Gross operating margin | 9900 | €61,813 | €47,279 | -€14,534 | -23.5% |
| Operating profit (loss) | 9901 | €56,568 | €41,306 | -€15,262 | -27.0% |
| Financial income | 75/76B | €17 | €600 | +€583 | +3470.4% |
| Recurring financial income | 75 | €17 | €600 | +€583 | +3470.4% |
| Financial charges | 65/66B | €186 | €382 | +€196 | +105.0% |
| Recurring financial charges | 65 | €186 | €382 | +€196 | +105.0% |
| Profit (loss) for the period before taxes | 9903 | €56,399 | €41,525 | -€14,874 | -26.4% |
| Income taxes | 67/77 | €16,439 | €12,400 | -€4,040 | -24.6% |
| Profit (loss) for the period | 9904 | €39,959 | €29,125 | -€10,834 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,959 | €29,125 | -€10,834 | -27.1% |
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 3 October 2026 via checked.be.