PET-DERM CONSULT: 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.
PET-DERM CONSULT
Largest movements
- Receivables within one year +€11,499
up €11,499 (+88.3%), from €13,015 to €24,514
- Cash +€8,397
up €8,397 (+37.1%), from €22,615 to €31,013
mainly Net result for the year (+€18,657) and Tax, wage and social debts (+€2,108)
- Deferred charges and accrued income +€994
new in 2025: €994
- Profit (loss) carried forward +€18,657
up €18,657 (+118%), from €15,770 to €34,427
- Tax, wage and social debts +€2,108
up €2,108 (+13.1%), from €16,100 to €18,208
of which Taxes: +€2,108
- Gross operating margin +€5,226
up €5,226 (+22.7%), from €22,999 to €28,225
- Taxes +€1,841
up €1,841 (+43.0%), from €4,281 to €6,122
- Financial charges +€318
up €318 (+14.1%), from €2,253 to €2,571
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 | €37,697 | €58,112 | +€20,415 | +54.2% |
| Fixed assets | 21/28 | €2,067 | €1,592 | -€475 | -23.0% |
| Tangible fixed assets | 22/27 | €2,067 | €1,592 | -€475 | -23.0% |
| Plant, machinery and equipment | 23 | €2,067 | €1,592 | -€475 | -23.0% |
| Current assets | 29/58 | €35,631 | €56,520 | +€20,890 | +58.6% |
| Amounts receivable within one year | 40/41 | €13,015 | €24,514 | +€11,499 | +88.3% |
| Trade receivables | 40 | €13,015 | €24,514 | +€11,499 | +88.3% |
| Cash at bank and in hand | 54/58 | €22,615 | €31,013 | +€8,397 | +37.1% |
| Deferred charges and accrued income | 490/1 | - | €994 | +€994 | |
| Total equity and liabilities | 10/49 | €37,697 | €58,112 | +€20,415 | +54.2% |
| Equity | 10/15 | €20,770 | €39,427 | +€18,657 | +89.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,770 | €34,427 | +€18,657 | +118% |
| Amounts payable | 17/49 | €16,927 | €18,685 | +€1,757 | +10.4% |
| Amounts payable within one year | 42/48 | €16,927 | €18,685 | +€1,757 | +10.4% |
| Trade debts | 44 | €828 | €477 | -€351 | -42.4% |
| Suppliers | 440/4 | €828 | €477 | -€351 | -42.4% |
| Taxes, remuneration and social security | 45 | €16,100 | €18,208 | +€2,108 | +13.1% |
| Taxes | 450/3 | €13,335 | €15,443 | +€2,108 | +15.8% |
| Remuneration and social security | 454/9 | €2,765 | €2,765 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €475 | +€167 | +54.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €22,999 | €28,225 | +€5,226 | +22.7% |
| Operating profit (loss) | 9901 | €22,303 | €27,350 | +€5,047 | +22.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +233% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +233% |
| Financial charges | 65/66B | €2,253 | €2,571 | +€318 | +14.1% |
| Recurring financial charges | 65 | €2,253 | €2,571 | +€318 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €20,050 | €24,779 | +€4,729 | +23.6% |
| Income taxes | 67/77 | €4,281 | €6,122 | +€1,841 | +43.0% |
| Profit (loss) for the period | 9904 | €15,770 | €18,657 | +€2,888 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,770 | €18,657 | +€2,888 | +18.3% |
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 21 October 2026 via checked.be.