VetDiag: 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.
VetDiag
Largest movements
- Intangible fixed assets +€69,356
new in 2025: €69,356
- Tangible fixed assets +€29,142
up €29,142 (+130.5%), from €22,328 to €51,470
of which Plant, machinery and equipment: +€50,467
- Deferred charges and accrued income +€6,044
up €6,044 (+114.3%), from €5,290 to €11,335
- Receivables within one year -€5,431
down €5,431 (-49.2%), from €11,034 to €5,603
of which Other amounts receivable: -€3,724
- Cash +€3,618
up €3,618 (+4.6%), from €78,069 to €81,687
mainly Debts after one year (+€100,000) and Depreciation (+€13,928)
- Debts after one year +€100,000
up €100,000 (+100.0%), from €100,000 to €200,000
of which Other amounts payable: +€200,000
- Accrued charges and deferred income +€9,000
new in 2025: €9,000
- Profit (loss) carried forward -€6,121
down €6,121 (-30.9%), from -€19,783 to -€25,904
- Gross operating margin +€24,506
up €24,506, from -€6,162 to €18,344
- Depreciation +€12,084
up €12,084 (+655.2%), from €1,844 to €13,928
- Financial charges +€8,884
up €8,884 (+2382.4%), from €373 to €9,257
- Other operating charges -€559
down €559 (-32.9%), from €1,698 to €1,139
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 | €116,721 | €219,450 | +€102,729 | +88.0% |
| Fixed assets | 21/28 | €22,328 | €120,826 | +€98,498 | +441.1% |
| Intangible fixed assets | 21 | - | €69,356 | +€69,356 | |
| Tangible fixed assets | 22/27 | €22,328 | €51,470 | +€29,142 | +130.5% |
| Plant, machinery and equipment | 23 | - | €50,467 | +€50,467 | |
| Furniture and vehicles | 24 | €22,328 | €1,003 | -€21,325 | -95.5% |
| Current assets | 29/58 | €94,393 | €98,625 | +€4,231 | +4.5% |
| Amounts receivable within one year | 40/41 | €11,034 | €5,603 | -€5,431 | -49.2% |
| Trade receivables | 40 | €3,865 | €2,158 | -€1,707 | -44.2% |
| Other amounts receivable | 41 | €7,169 | €3,445 | -€3,724 | -52.0% |
| Cash at bank and in hand | 54/58 | €78,069 | €81,687 | +€3,618 | +4.6% |
| Deferred charges and accrued income | 490/1 | €5,290 | €11,335 | +€6,044 | +114.3% |
| Total equity and liabilities | 10/49 | €116,721 | €219,450 | +€102,729 | +88.0% |
| Equity | 10/15 | €4,217 | -€1,904 | -€6,121 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,783 | -€25,904 | -€6,121 | -30.9% |
| Amounts payable | 17/49 | €112,504 | €221,354 | +€108,850 | +96.8% |
| Amounts payable after more than one year | 17 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Financial debts | 170/4 | €100,000 | - | -€100,000 | |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €12,504 | €12,354 | -€150 | -1.2% |
| Trade debts | 44 | €3,148 | €3,033 | -€116 | -3.7% |
| Suppliers | 440/4 | €3,148 | €3,033 | -€116 | -3.7% |
| Taxes, remuneration and social security | 45 | €140 | €141 | +€1 | +1.0% |
| Taxes | 450/3 | €140 | €141 | +€1 | +1.0% |
| Other amounts payable | 47/48 | €9,217 | €9,181 | -€36 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €9,000 | +€9,000 | |
| Non-recurring operating income | 76A | - | €15,684 | +€15,684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,844 | €13,928 | +€12,084 | +655.2% |
| Other operating charges | 640/8 | €1,698 | €1,139 | -€559 | -32.9% |
| Gross operating margin | 9900 | -€6,162 | €18,344 | +€24,506 | |
| Operating profit (loss) | 9901 | -€9,704 | €3,277 | +€12,981 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €373 | €9,257 | +€8,884 | +2382.4% |
| Recurring financial charges | 65 | €373 | €9,257 | +€8,884 | +2382.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,077 | -€5,980 | +€4,097 | +40.7% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€10,217 | -€6,121 | +€4,096 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,217 | -€6,121 | +€4,096 | +40.1% |
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 9 October 2026 via checked.be.