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HumAniVet: 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.

What changed

HumAniVet

BE 0443.640.287
NACE 75.000, Veterinary services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€162,185
2024 · €220,051-€57,866
Equity
€761,192
2024 · €692,007+€69,185
Cash
€415,742
2024 · €474,420-€58,678
Balance sheet total
€944,192
2024 · €864,177+€80,015

Largest movements

2024 to 2025
Assets
  • Current investments +€197,044

    new in 2025: €197,044

  • Cash -€58,678

    down €58,678 (-12.4%), from €474,420 to €415,742

    mainly Current investments (-€197,044) and Contributions, distributions and other (-€93,000)

  • Receivables after one year -€58,550

    down €58,550 (-29.3%), from €200,000 to €141,450

  • Tangible fixed assets -€15,007

    down €15,007 (-12.9%), from €116,355 to €101,349

    of which Other tangible fixed assets: -€8,565

Equity and liabilities
  • Reserves +€69,000

    up €69,000 (+10.3%), from €672,449 to €741,449

    of which Distributable reserves: +€69,000

  • Other debts +€43,814

    up €43,814 (+43.2%), from €101,481 to €145,295

  • Trade debts -€24,642

    down €24,642 (-62.7%), from €39,284 to €14,642

Income statement
  • Financial income -€130,288

    down €130,288 (-94.9%), from €137,244 to €6,956

  • Gross operating margin +€40,863

    up €40,863 (+14.7%), from €277,749 to €318,612

  • Taxes -€27,064

    down €27,064 (-28.0%), from €96,643 to €69,579

  • Staff costs +€15,053

    up €15,053 (+29.5%), from €51,083 to €66,137

  • Depreciation -€13,965

    down €13,965 (-41.2%), from €33,898 to €19,933

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €220,051
Gross operating margin +€40,863
Staff costs -€15,053
Depreciation +€13,965
Other operating charges -€345
Financial income -€130,288
Financial charges +€5,928
Taxes +€27,064
Result 2025 €162,185

Cash bridge derived

cash 2024 to 2025

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.

From operations +€236,293
Investment -€201,971
Financing -€93,000
Cash 2024 €474,420
Net result for the year +€162,185
Depreciation +€19,933
Receivables after one year +€58,550
Stocks and contracts -€6,074
Receivables within one year -€7,765
Deferred charges and accrued income -€1,367
Trade debts -€24,642
Tax, wage and social debts -€8,342
Other debts +€43,814
Investment in fixed assets (net) -€4,926
Current investments -€197,044
Contributions, distributions and other -€93,000
Cash 2025 €415,742
Every line side by side 49 lines
Line Code 2024 2025 Change %
Total assets 20/58 €864,177 €944,192 +€80,015 +9.3%
Fixed assets 21/28 €119,405 €104,399 -€15,007 -12.6%
Tangible fixed assets 22/27 €116,355 €101,349 -€15,007 -12.9%
Plant, machinery and equipment 23 €15,205 €10,046 -€5,160 -33.9%
Furniture and vehicles 24 €29,255 €27,974 -€1,282 -4.4%
Other tangible fixed assets 26 €71,895 €63,329 -€8,565 -11.9%
Financial fixed assets 28 €3,050 €3,050 = 0.0%
Current assets 29/58 €744,772 €839,793 +€95,022 +12.8%
Amounts receivable after more than one year 29 €200,000 €141,450 -€58,550 -29.3%
Other amounts receivable 291 €200,000 €141,450 -€58,550 -29.3%
Stocks and contracts in progress 3 €32,341 €38,415 +€6,074 +18.8%
Stocks 30/36 €32,341 €38,415 +€6,074 +18.8%
Amounts receivable within one year 40/41 €30,944 €38,709 +€7,765 +25.1%
Trade receivables 40 €27,053 €22,593 -€4,460 -16.5%
Other amounts receivable 41 €3,891 €16,116 +€12,224 +314.1%
Current investments 50/53 - €197,044 +€197,044
Cash at bank and in hand 54/58 €474,420 €415,742 -€58,678 -12.4%
Deferred charges and accrued income 490/1 €7,066 €8,434 +€1,367 +19.3%
Total equity and liabilities 10/49 €864,177 €944,192 +€80,015 +9.3%
Equity 10/15 €692,007 €761,192 +€69,185 +10.0%
Contributions 10/11 €18,592 €18,592 = 0.0%
Outside capital 11 €18,592 - -€18,592
Other 1109/19 €18,592 - -€18,592
Reserves 13 €672,449 €741,449 +€69,000 +10.3%
Non-distributable reserves 130/1 €10,858 €10,858 = 0.0%
Reserves not available under the articles 1311 €10,858 €10,858 = 0.0%
Distributable reserves 133 €661,591 €730,591 +€69,000 +10.4%
Profit (loss) carried forward 14 €966 €1,151 +€185 +19.1%
Amounts payable 17/49 €172,170 €183,000 +€10,830 +6.3%
Amounts payable within one year 42/48 €172,170 €183,000 +€10,830 +6.3%
Trade debts 44 €39,284 €14,642 -€24,642 -62.7%
Suppliers 440/4 €39,284 €14,642 -€24,642 -62.7%
Taxes, remuneration and social security 45 €31,406 €23,064 -€8,342 -26.6%
Taxes 450/3 €21,995 €12,144 -€9,850 -44.8%
Remuneration and social security 454/9 €9,411 €10,919 +€1,509 +16.0%
Other amounts payable 47/48 €101,481 €145,295 +€43,814 +43.2%
Remuneration, social security and pensions 62 €51,083 €66,137 +€15,053 +29.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €33,898 €19,933 -€13,965 -41.2%
Other operating charges 640/8 €3,865 €4,210 +€345 +8.9%
Gross operating margin 9900 €277,749 €318,612 +€40,863 +14.7%
Operating profit (loss) 9901 €188,902 €228,332 +€39,430 +20.9%
Financial income 75/76B €137,244 €6,956 -€130,288 -94.9%
Recurring financial income 75 €137,244 €6,956 -€130,288 -94.9%
Financial charges 65/66B €9,452 €3,524 -€5,928 -62.7%
Recurring financial charges 65 €9,452 €3,524 -€5,928 -62.7%
Profit (loss) for the period before taxes 9903 €316,694 €231,764 -€84,930 -26.8%
Income taxes 67/77 €96,643 €69,579 -€27,064 -28.0%
Profit (loss) for the period 9904 €220,051 €162,185 -€57,866 -26.3%
Profit (loss) for the period to be appropriated 9905 €220,051 €162,185 -€57,866 -26.3%

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 29 September 2026 via checked.be.