EmiVet: 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.
EmiVet
Largest movements
- Tangible fixed assets +€24,706
up €24,706 (+122.1%), from €20,237 to €44,944
of which Furniture and vehicles: +€44,944
- Cash +€3,703
up €3,703 (+46.2%), from €8,010 to €11,713
mainly Debts after one year (+€19,756) and Depreciation (+€5,436)
- Deferred charges and accrued income -€975
down €975 (-45.8%), from €2,130 to €1,155
- Debts after one year +€19,756
up €19,756 (+129.3%), from €15,274 to €35,030
- Current portion of long-term debt +€3,754
up €3,754 (+67.9%), from €5,529 to €9,283
- Other debts +€3,412
up €3,412, from €0 to €3,412
- Gross operating margin -€7,299
down €7,299 (-43.2%), from €16,908 to €9,609
- Taxes -€1,700
down €1,700 (-76.3%), from €2,227 to €527
- Other operating charges +€380
up €380 (+177.6%), from €214 to €594
- Depreciation -€270
down €270 (-4.7%), from €5,706 to €5,436
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 | €39,073 | €65,875 | +€26,802 | +68.6% |
| Fixed assets | 21/28 | €20,237 | €44,944 | +€24,706 | +122.1% |
| Tangible fixed assets | 22/27 | €20,237 | €44,944 | +€24,706 | +122.1% |
| Furniture and vehicles | 24 | - | €44,944 | +€44,944 | |
| Leasing and similar rights | 25 | €20,237 | €0 | -€20,237 | -100.0% |
| Current assets | 29/58 | €18,835 | €20,931 | +€2,096 | +11.1% |
| Amounts receivable within one year | 40/41 | €8,695 | €8,064 | -€632 | -7.3% |
| Trade receivables | 40 | €7,785 | €8,064 | +€279 | +3.6% |
| Other amounts receivable | 41 | €910 | €0 | -€910 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,010 | €11,713 | +€3,703 | +46.2% |
| Deferred charges and accrued income | 490/1 | €2,130 | €1,155 | -€975 | -45.8% |
| Total equity and liabilities | 10/49 | €39,073 | €65,875 | +€26,802 | +68.6% |
| Equity | 10/15 | €12,856 | €13,276 | +€420 | +3.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €11,356 | €11,776 | +€420 | +3.7% |
| Distributable reserves | 133 | €11,356 | €11,776 | +€420 | +3.7% |
| Amounts payable | 17/49 | €26,217 | €52,599 | +€26,382 | +100.6% |
| Amounts payable after more than one year | 17 | €15,274 | €35,030 | +€19,756 | +129.3% |
| Financial debts | 170/4 | €15,274 | €35,030 | +€19,756 | +129.3% |
| Amounts payable within one year | 42/48 | €10,942 | €17,568 | +€6,626 | +60.6% |
| Current portion of amounts payable after more than one year | 42 | €5,529 | €9,283 | +€3,754 | +67.9% |
| Trade debts | 44 | €148 | €227 | +€80 | +53.9% |
| Suppliers | 440/4 | €148 | €227 | +€80 | +53.9% |
| Taxes, remuneration and social security | 45 | €5,266 | €4,645 | -€621 | -11.8% |
| Taxes | 450/3 | €3,300 | €4,645 | +€1,345 | +40.7% |
| Remuneration and social security | 454/9 | €1,965 | €0 | -€1,965 | -100.0% |
| Other amounts payable | 47/48 | €0 | €3,412 | +€3,412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,706 | €5,436 | -€270 | -4.7% |
| Other operating charges | 640/8 | €214 | €594 | +€380 | +177.6% |
| Non-recurring operating charges | 66A | - | €1,155 | +€1,155 | |
| Gross operating margin | 9900 | €16,908 | €9,609 | -€7,299 | -43.2% |
| Operating profit (loss) | 9901 | €10,988 | €2,424 | -€8,565 | -77.9% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €1,520 | €1,476 | -€44 | -2.9% |
| Recurring financial charges | 65 | €1,520 | €1,476 | -€44 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €9,471 | €947 | -€8,524 | -90.0% |
| Income taxes | 67/77 | €2,227 | €527 | -€1,700 | -76.3% |
| Profit (loss) for the period | 9904 | €7,244 | €420 | -€6,824 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,244 | €420 | -€6,824 | -94.2% |
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 10 October 2026 via checked.be.