PEETERS VETERINARY SERVICES: 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.
PEETERS VETERINARY SERVICES
Largest movements
- Receivables within one year +€60,410
up €60,410 (+190%), from €31,788 to €92,199
of which Other amounts receivable: +€77,838
- Deferred charges and accrued income +€24,433
up €24,433 (+567%), from €4,308 to €28,741
- Tangible fixed assets -€9,359
down €9,359 (-52.0%), from €17,982 to €8,623
- Stocks and contracts +€8,266
up €8,266 (+41.0%), from €20,185 to €28,450
- Cash -€5,817
down €5,817 (-93.8%), from €6,203 to €386
mainly Receivables within one year (-€60,410) and Trade debts (-€35,388)
- Profit (loss) carried forward +€74,437
up €74,437 (+104%), from €71,319 to €145,756
- Tax, wage and social debts +€50,967
up €50,967 (+138%), from €36,968 to €87,935
- Trade debts -€35,388
down €35,388 (-33.0%), from €107,114 to €71,727
- Debts after one year -€7,400
down €7,400 (-54.6%), from €13,550 to €6,150
- Current portion of long-term debt -€4,996
down €4,996 (-40.3%), from €12,396 to €7,400
- Gross operating margin +€33,953
up €33,953 (+31.9%), from €106,478 to €140,431
- Depreciation -€21,875
down €21,875 (-88.1%), from €24,835 to €2,960
- Taxes +€12,870
up €12,870 (+70.5%), from €18,257 to €31,127
- Financial charges +€3,760
up €3,760 (+109%), from €3,453 to €7,213
- Financial income +€1,839
up €1,839 (+34.0%), from €5,401 to €7,240
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,466 | €348,399 | +€77,933 | +28.8% |
| Fixed assets | 21/28 | €17,982 | €8,623 | -€9,359 | -52.0% |
| Tangible fixed assets | 22/27 | €17,982 | €8,623 | -€9,359 | -52.0% |
| Furniture and vehicles | 24 | €17,982 | €8,623 | -€9,359 | -52.0% |
| Current assets | 29/58 | €252,484 | €339,776 | +€87,292 | +34.6% |
| Amounts receivable after more than one year | 29 | €190,000 | €190,000 | = | 0.0% |
| Other amounts receivable | 291 | €190,000 | €190,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €20,185 | €28,450 | +€8,266 | +41.0% |
| Stocks | 30/36 | €20,185 | €28,450 | +€8,266 | +41.0% |
| Amounts receivable within one year | 40/41 | €31,788 | €92,199 | +€60,410 | +190% |
| Trade receivables | 40 | €31,788 | €14,361 | -€17,427 | -54.8% |
| Other amounts receivable | 41 | - | €77,838 | +€77,838 | |
| Cash at bank and in hand | 54/58 | €6,203 | €386 | -€5,817 | -93.8% |
| Deferred charges and accrued income | 490/1 | €4,308 | €28,741 | +€24,433 | +567% |
| Total equity and liabilities | 10/49 | €270,466 | €348,399 | +€77,933 | +28.8% |
| Equity | 10/15 | €77,519 | €151,956 | +€74,437 | +96.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,319 | €145,756 | +€74,437 | +104% |
| Amounts payable | 17/49 | €192,948 | €196,444 | +€3,496 | +1.8% |
| Amounts payable after more than one year | 17 | €13,550 | €6,150 | -€7,400 | -54.6% |
| Financial debts | 170/4 | €13,550 | €6,150 | -€7,400 | -54.6% |
| Amounts payable within one year | 42/48 | €179,397 | €190,293 | +€10,896 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €12,396 | €7,400 | -€4,996 | -40.3% |
| Financial debts | 43 | €2,500 | €3,232 | +€733 | +29.3% |
| Credit institutions | 430/8 | €2,500 | €3,232 | +€733 | +29.3% |
| Trade debts | 44 | €107,114 | €71,727 | -€35,388 | -33.0% |
| Suppliers | 440/4 | €107,114 | €71,727 | -€35,388 | -33.0% |
| Taxes, remuneration and social security | 45 | €36,968 | €87,935 | +€50,967 | +138% |
| Taxes | 450/3 | €36,968 | €87,935 | +€50,967 | +138% |
| Other amounts payable | 47/48 | €20,420 | €20,000 | -€420 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,835 | €2,960 | -€21,875 | -88.1% |
| Other operating charges | 640/8 | €3,396 | €4,830 | +€1,435 | +42.3% |
| Non-recurring operating charges | 66A | - | €7,103 | +€7,103 | |
| Gross operating margin | 9900 | €106,478 | €140,431 | +€33,953 | +31.9% |
| Operating profit (loss) | 9901 | €78,247 | €125,537 | +€47,290 | +60.4% |
| Financial income | 75/76B | €5,401 | €7,240 | +€1,839 | +34.0% |
| Recurring financial income | 75 | €5,401 | €7,240 | +€1,839 | +34.0% |
| Financial charges | 65/66B | €3,453 | €7,213 | +€3,760 | +109% |
| Recurring financial charges | 65 | €3,453 | €7,213 | +€3,760 | +109% |
| Profit (loss) for the period before taxes | 9903 | €80,195 | €125,564 | +€45,369 | +56.6% |
| Income taxes | 67/77 | €18,257 | €31,127 | +€12,870 | +70.5% |
| Profit (loss) for the period | 9904 | €61,938 | €94,437 | +€32,499 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,938 | €94,437 | +€32,499 | +52.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.