Expert-Vet: 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.
Expert-Vet
Largest movements
- Cash -€38,970
down €38,970 (-95.9%), from €40,634 to €1,664
mainly Other debts (-€160,803) and Tax, wage and social debts (-€20,163)
- Tangible fixed assets -€36,222
down €36,222 (-3.8%), from €942,911 to €906,689
of which Land and buildings: -€33,629
- Receivables within one year +€16,639
up €16,639 (+463%), from €3,590 to €20,229
of which Trade receivables: +€19,041
- Other debts -€160,803
down €160,803 (-93.7%), from €171,603 to €10,800
- Debts after one year +€139,566
up €139,566 (+22.5%), from €620,570 to €760,136
of which Other amounts payable: +€202,293
- Tax, wage and social debts -€20,163
down €20,163 (-99.6%), from €20,243 to €80
- Profit (loss) carried forward -€12,986
down €12,986 (-28.8%), from -€45,034 to -€58,020
- Gross operating margin -€54,283
down €54,283 (-67.5%), from €80,463 to €26,180
- Financial income +€30,220
up €30,220 (+9,928%), from €304 to €30,525
of which Financial income: +€30,517
- Taxes -€2,887
down €2,887, from €619 to -€2,268
- Financial charges -€2,557
down €2,557 (-9.6%), from €26,661 to €24,104
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,001,649 | €950,108 | -€51,541 | -5.1% |
| Fixed assets | 21/28 | €952,906 | €916,684 | -€36,222 | -3.8% |
| Tangible fixed assets | 22/27 | €942,911 | €906,689 | -€36,222 | -3.8% |
| Land and buildings | 22 | €934,873 | €901,244 | -€33,629 | -3.6% |
| Plant, machinery and equipment | 23 | €1,600 | €1,400 | -€200 | -12.5% |
| Furniture and vehicles | 24 | €6,437 | €4,045 | -€2,393 | -37.2% |
| Financial fixed assets | 28 | €9,995 | €9,995 | = | 0.0% |
| Current assets | 29/58 | €48,743 | €33,424 | -€15,320 | -31.4% |
| Amounts receivable within one year | 40/41 | €3,590 | €20,229 | +€16,639 | +463% |
| Trade receivables | 40 | - | €19,041 | +€19,041 | |
| Other amounts receivable | 41 | €3,590 | €1,188 | -€2,402 | -66.9% |
| Cash at bank and in hand | 54/58 | €40,634 | €1,664 | -€38,970 | -95.9% |
| Deferred charges and accrued income | 490/1 | €4,519 | €11,531 | +€7,012 | +155% |
| Total equity and liabilities | 10/49 | €1,001,649 | €950,108 | -€51,541 | -5.1% |
| Equity | 10/15 | €109,966 | €96,980 | -€12,986 | -11.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €135,000 | €135,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,034 | -€58,020 | -€12,986 | -28.8% |
| Amounts payable | 17/49 | €891,683 | €853,128 | -€38,555 | -4.3% |
| Amounts payable after more than one year | 17 | €620,570 | €760,136 | +€139,566 | +22.5% |
| Financial debts | 170/4 | €507,743 | €445,016 | -€62,727 | -12.4% |
| Other amounts payable | 178/9 | €112,827 | €315,120 | +€202,293 | +179% |
| Amounts payable within one year | 42/48 | €271,113 | €92,092 | -€179,021 | -66.0% |
| Current portion of amounts payable after more than one year | 42 | €59,881 | €62,727 | +€2,846 | +4.8% |
| Trade debts | 44 | €19,386 | €18,484 | -€901 | -4.6% |
| Suppliers | 440/4 | €19,386 | €18,484 | -€901 | -4.6% |
| Taxes, remuneration and social security | 45 | €20,243 | €80 | -€20,163 | -99.6% |
| Taxes | 450/3 | €20,243 | €80 | -€20,163 | -99.6% |
| Other amounts payable | 47/48 | €171,603 | €10,800 | -€160,803 | -93.7% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,222 | €36,222 | = | 0.0% |
| Other operating charges | 640/8 | €7,956 | €8,000 | +€43 | +0.5% |
| Non-recurring operating charges | 66A | €100 | €3,633 | +€3,533 | +3,533% |
| Gross operating margin | 9900 | €80,463 | €26,180 | -€54,283 | -67.5% |
| Operating profit (loss) | 9901 | €36,185 | -€21,674 | -€57,859 | |
| Financial income | 75/76B | €304 | €30,525 | +€30,220 | +9,928% |
| Recurring financial income | 75 | €8 | €30,525 | +€30,517 | +398,394% |
| Non-recurring financial income | 76B | €297 | - | -€297 | |
| Financial charges | 65/66B | €26,661 | €24,104 | -€2,557 | -9.6% |
| Recurring financial charges | 65 | €26,661 | €24,104 | -€2,557 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €9,828 | -€15,254 | -€25,082 | |
| Income taxes | 67/77 | €619 | -€2,268 | -€2,887 | |
| Profit (loss) for the period | 9904 | €9,209 | -€12,986 | -€22,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,209 | -€12,986 | -€22,196 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.