Dr. de Weerd Pets: 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.
Dr. de Weerd Pets
Largest movements
- Receivables within one year +€41,013
up €41,013 (+29.6%), from €138,612 to €179,625
of which Other amounts receivable: +€32,763
- Stocks and contracts +€11,000
up €11,000 (+14.7%), from €75,000 to €86,000
- Other debts +€65,308
up €65,308 (+25.4%), from €257,457 to €322,765
- Trade debts -€22,189
down €22,189 (-20.9%), from €106,362 to €84,174
- Gross operating margin -€2,744
down €2,744 (-28.1%), from €9,779 to €7,035
- Taxes -€1,674
down €1,674 (-75.4%), from €2,220 to €546
- Financial income +€467
new in 2025: €467
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 | €790,862 | €836,355 | +€45,493 | +5.8% |
| Fixed assets | 21/28 | €561,075 | €561,075 | = | 0.0% |
| Financial fixed assets | 28 | €561,075 | €561,075 | = | 0.0% |
| Current assets | 29/58 | €229,787 | €275,280 | +€45,493 | +19.8% |
| Stocks and contracts in progress | 3 | €75,000 | €86,000 | +€11,000 | +14.7% |
| Stocks | 30/36 | €75,000 | €86,000 | +€11,000 | +14.7% |
| Amounts receivable within one year | 40/41 | €138,612 | €179,625 | +€41,013 | +29.6% |
| Trade receivables | 40 | €134,454 | €142,704 | +€8,250 | +6.1% |
| Other amounts receivable | 41 | €4,158 | €36,921 | +€32,763 | +788% |
| Cash at bank and in hand | 54/58 | €16,176 | €9,655 | -€6,520 | -40.3% |
| Total equity and liabilities | 10/49 | €790,862 | €836,355 | +€45,493 | +5.8% |
| Equity | 10/15 | €423,408 | €428,870 | +€5,462 | +1.3% |
| Contributions | 10/11 | €11,440 | €11,440 | = | 0.0% |
| Reserves | 13 | €411,968 | €417,430 | +€5,462 | +1.3% |
| Non-distributable reserves | 130/1 | €21,634 | €21,634 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,634 | €21,634 | = | 0.0% |
| Distributable reserves | 133 | €390,334 | €395,796 | +€5,462 | +1.4% |
| Amounts payable | 17/49 | €367,454 | €407,485 | +€40,031 | +10.9% |
| Amounts payable within one year | 42/48 | €367,454 | €407,485 | +€40,031 | +10.9% |
| Trade debts | 44 | €106,362 | €84,174 | -€22,189 | -20.9% |
| Suppliers | 440/4 | €106,362 | €84,174 | -€22,189 | -20.9% |
| Taxes, remuneration and social security | 45 | €3,634 | €546 | -€3,088 | -85.0% |
| Taxes | 450/3 | €3,634 | €546 | -€3,088 | -85.0% |
| Other amounts payable | 47/48 | €257,457 | €322,765 | +€65,308 | +25.4% |
| Other operating charges | 640/8 | €590 | €520 | -€71 | -12.0% |
| Gross operating margin | 9900 | €9,779 | €7,035 | -€2,744 | -28.1% |
| Operating profit (loss) | 9901 | €9,188 | €6,515 | -€2,673 | -29.1% |
| Financial income | 75/76B | - | €467 | +€467 | |
| Recurring financial income | 75 | - | €467 | +€467 | |
| Financial charges | 65/66B | €968 | €974 | +€6 | +0.6% |
| Recurring financial charges | 65 | €968 | €974 | +€6 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €8,220 | €6,008 | -€2,212 | -26.9% |
| Income taxes | 67/77 | €2,220 | €546 | -€1,674 | -75.4% |
| Profit (loss) for the period | 9904 | €6,000 | €5,462 | -€538 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,000 | €5,462 | -€538 | -9.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.