Equine Vets: 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.
Equine Vets
Largest movements
- Cash +€339,897
up €339,897 (+220%), from €154,397 to €494,293
mainly Other debts (+€150,000) and Net result for the year (+€115,477)
- Receivables within one year -€88,281
down €88,281 (-16.0%), from €551,796 to €463,515
of which Trade receivables: -€74,695
- Deferred charges and accrued income -€19,235
down €19,235 (-22.3%), from €86,089 to €66,853
- Other debts +€150,000
new in 2025: €150,000
- Trade debts +€110,233
up €110,233 (+21.0%), from €524,929 to €635,162
- Reserves -€34,523
down €34,523 (-14.1%), from €245,150 to €210,627
- Gross operating margin -€5,077
down €5,077 (-3.1%), from €163,342 to €158,265
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 | €792,281 | €1,024,661 | +€232,380 | +29.3% |
| Current assets | 29/58 | €792,281 | €1,024,661 | +€232,380 | +29.3% |
| Amounts receivable within one year | 40/41 | €551,796 | €463,515 | -€88,281 | -16.0% |
| Trade receivables | 40 | €443,095 | €368,400 | -€74,695 | -16.9% |
| Other amounts receivable | 41 | €108,701 | €95,115 | -€13,586 | -12.5% |
| Cash at bank and in hand | 54/58 | €154,397 | €494,293 | +€339,897 | +220% |
| Deferred charges and accrued income | 490/1 | €86,089 | €66,853 | -€19,235 | -22.3% |
| Total equity and liabilities | 10/49 | €792,281 | €1,024,661 | +€232,380 | +29.3% |
| Equity | 10/15 | €247,650 | €213,127 | -€34,523 | -13.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €245,150 | €210,627 | -€34,523 | -14.1% |
| Distributable reserves | 133 | €245,150 | €210,627 | -€34,523 | -14.1% |
| Amounts payable | 17/49 | €544,631 | €811,534 | +€266,903 | +49.0% |
| Amounts payable within one year | 42/48 | €542,804 | €805,162 | +€262,357 | +48.3% |
| Trade debts | 44 | €524,929 | €635,162 | +€110,233 | +21.0% |
| Suppliers | 440/4 | €524,929 | €635,162 | +€110,233 | +21.0% |
| Taxes, remuneration and social security | 45 | €17,875 | €20,000 | +€2,125 | +11.9% |
| Taxes | 450/3 | €17,875 | €20,000 | +€2,125 | +11.9% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Accrued charges and deferred income | 492/3 | €1,826 | €6,373 | +€4,546 | +249% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €163,342 | €158,265 | -€5,077 | -3.1% |
| Operating profit (loss) | 9901 | €162,892 | €157,803 | -€5,090 | -3.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €150 | €140 | -€10 | -6.4% |
| Recurring financial charges | 65 | €150 | €140 | -€10 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €162,743 | €157,663 | -€5,080 | -3.1% |
| Income taxes | 67/77 | €41,151 | €42,186 | +€1,035 | +2.5% |
| Profit (loss) for the period | 9904 | €121,592 | €115,477 | -€6,115 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,592 | €115,477 | -€6,115 | -5.0% |
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 19 October 2026 via checked.be.