Surgeon4pets: 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.
Surgeon4pets
Largest movements
- Receivables within one year +€26,222
up €26,222 (+26.2%), from €99,902 to €126,124
of which Trade receivables: +€41,991
- Tangible fixed assets -€6,599
down €6,599 (-16.1%), from €41,018 to €34,419
of which Furniture and vehicles: -€12,707
- Cash -€6,198
down €6,198 (-43.5%), from €14,236 to €8,038
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€26,222)
- Tax, wage and social debts +€17,579
up €17,579 (+1035.4%), from €1,698 to €19,277
of which Taxes: +€17,483
- Debts after one year -€10,764
down €10,764 (-79.9%), from €13,472 to €2,708
- Trade debts +€6,342
up €6,342 (+167.1%), from €3,795 to €10,137
- Gross operating margin +€37,929
up €37,929 (+83.1%), from €45,625 to €83,554
- Taxes +€6,963
up €6,963 (+94.5%), from €7,365 to €14,328
- Financial charges +€2,449
up €2,449 (+148.0%), from €1,654 to €4,104
- Depreciation +€1,520
up €1,520 (+11.5%), from €13,188 to €14,708
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.
Cash bridge derived
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 | €157,103 | €169,062 | +€11,959 | +7.6% |
| Fixed assets | 21/28 | €41,018 | €34,419 | -€6,599 | -16.1% |
| Tangible fixed assets | 22/27 | €41,018 | €34,419 | -€6,599 | -16.1% |
| Furniture and vehicles | 24 | €28,833 | €16,127 | -€12,707 | -44.1% |
| Other tangible fixed assets | 26 | €12,184 | €18,293 | +€6,108 | +50.1% |
| Current assets | 29/58 | €116,085 | €134,643 | +€18,558 | +16.0% |
| Amounts receivable within one year | 40/41 | €99,902 | €126,124 | +€26,222 | +26.2% |
| Trade receivables | 40 | €36,560 | €78,551 | +€41,991 | +114.9% |
| Other amounts receivable | 41 | €63,342 | €47,573 | -€15,769 | -24.9% |
| Cash at bank and in hand | 54/58 | €14,236 | €8,038 | -€6,198 | -43.5% |
| Deferred charges and accrued income | 490/1 | €1,947 | €481 | -€1,466 | -75.3% |
| Total equity and liabilities | 10/49 | €157,103 | €169,062 | +€11,959 | +7.6% |
| Equity | 10/15 | €2,254 | €1,972 | -€282 | -12.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €754 | €472 | -€282 | -37.4% |
| Amounts payable | 17/49 | €154,849 | €167,090 | +€12,241 | +7.9% |
| Amounts payable after more than one year | 17 | €13,472 | €2,708 | -€10,764 | -79.9% |
| Financial debts | 170/4 | €13,472 | €2,708 | -€10,764 | -79.9% |
| Amounts payable within one year | 42/48 | €141,148 | €164,340 | +€23,192 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €10,655 | €10,764 | +€109 | +1.0% |
| Trade debts | 44 | €3,795 | €10,137 | +€6,342 | +167.1% |
| Suppliers | 440/4 | €3,795 | €10,137 | +€6,342 | +167.1% |
| Taxes, remuneration and social security | 45 | €1,698 | €19,277 | +€17,579 | +1035.4% |
| Taxes | 450/3 | €1,554 | €19,037 | +€17,483 | +1125.2% |
| Remuneration and social security | 454/9 | €144 | €240 | +€96 | +66.7% |
| Other amounts payable | 47/48 | €125,000 | €124,162 | -€838 | -0.7% |
| Accrued charges and deferred income | 492/3 | €229 | €42 | -€187 | -81.6% |
| Non-recurring operating income | 76A | €20,855 | €0 | -€20,855 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,188 | €14,708 | +€1,520 | +11.5% |
| Other operating charges | 640/8 | €1,022 | €1,108 | +€87 | +8.5% |
| Non-recurring operating charges | 66A | - | €522 | +€522 | |
| Gross operating margin | 9900 | €45,625 | €83,554 | +€37,929 | +83.1% |
| Operating profit (loss) | 9901 | €31,416 | €67,217 | +€35,801 | +114.0% |
| Financial income | 75/76B | €1,521 | €933 | -€588 | -38.7% |
| Recurring financial income | 75 | €1,521 | €933 | -€588 | -38.7% |
| Financial charges | 65/66B | €1,654 | €4,104 | +€2,449 | +148.0% |
| Recurring financial charges | 65 | €1,654 | €4,104 | +€2,449 | +148.0% |
| Profit (loss) for the period before taxes | 9903 | €31,283 | €64,046 | +€32,763 | +104.7% |
| Income taxes | 67/77 | €7,365 | €14,328 | +€6,963 | +94.5% |
| Profit (loss) for the period | 9904 | €23,918 | €49,718 | +€25,800 | +107.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,918 | €49,718 | +€25,800 | +107.9% |
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 11 October 2026 via checked.be.