Veterinary Services Bode: 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.
Veterinary Services Bode
Largest movements
- Receivables within one year +€110,573
up €110,573 (+258.2%), from €42,825 to €153,398
of which Other amounts receivable: +€104,097
- Cash -€27,482
down €27,482 (-6.4%), from €431,741 to €404,259
mainly Receivables within one year (-€110,573) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€12,338
down €12,338 (-49.5%), from €24,932 to €12,594
of which Furniture and vehicles: -€7,002
- Reserves +€69,808
up €69,808 (+14.9%), from €467,637 to €537,445
- Tax, wage and social debts +€8,850
up €8,850 (+165.2%), from €5,356 to €14,206
- Current portion of long-term debt -€6,941
no longer reported in 2025 (was €6,941)
- Gross operating margin +€4,080
up €4,080 (+1.7%), from €239,141 to €243,221
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 | €499,497 | €570,251 | +€70,754 | +14.2% |
| Fixed assets | 21/28 | €24,932 | €12,594 | -€12,338 | -49.5% |
| Tangible fixed assets | 22/27 | €24,932 | €12,594 | -€12,338 | -49.5% |
| Land and buildings | 22 | €4,198 | €3,769 | -€429 | -10.2% |
| Plant, machinery and equipment | 23 | €9,704 | €4,798 | -€4,907 | -50.6% |
| Furniture and vehicles | 24 | €11,030 | €4,028 | -€7,002 | -63.5% |
| Current assets | 29/58 | €474,565 | €557,657 | +€83,092 | +17.5% |
| Amounts receivable within one year | 40/41 | €42,825 | €153,398 | +€110,573 | +258.2% |
| Trade receivables | 40 | €29,385 | €35,861 | +€6,476 | +22.0% |
| Other amounts receivable | 41 | €13,440 | €117,537 | +€104,097 | +774.5% |
| Cash at bank and in hand | 54/58 | €431,741 | €404,259 | -€27,482 | -6.4% |
| Total equity and liabilities | 10/49 | €499,497 | €570,251 | +€70,754 | +14.2% |
| Equity | 10/15 | €486,237 | €556,045 | +€69,808 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €467,637 | €537,445 | +€69,808 | +14.9% |
| Distributable reserves | 133 | €467,637 | €537,445 | +€69,808 | +14.9% |
| Amounts payable | 17/49 | €13,260 | €14,206 | +€947 | +7.1% |
| Amounts payable within one year | 42/48 | €13,260 | €14,206 | +€947 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €6,941 | - | -€6,941 | |
| Trade debts | 44 | €632 | - | -€632 | |
| Suppliers | 440/4 | €632 | - | -€632 | |
| Taxes, remuneration and social security | 45 | €5,356 | €14,206 | +€8,850 | +165.2% |
| Taxes | 450/3 | €5,356 | €14,206 | +€8,850 | +165.2% |
| Other amounts payable | 47/48 | €330 | - | -€330 | |
| Remuneration, social security and pensions | 62 | - | €255 | +€255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,935 | €14,492 | -€443 | -3.0% |
| Other operating charges | 640/8 | €898 | €1,128 | +€229 | +25.5% |
| Gross operating margin | 9900 | €239,141 | €243,221 | +€4,080 | +1.7% |
| Operating profit (loss) | 9901 | €223,308 | €227,346 | +€4,039 | +1.8% |
| Financial income | 75/76B | €1,844 | €2,021 | +€177 | +9.6% |
| Recurring financial income | 75 | €1,844 | €2,021 | +€177 | +9.6% |
| Financial charges | 65/66B | €139 | €737 | +€598 | +429.2% |
| Recurring financial charges | 65 | €139 | €737 | +€598 | +429.2% |
| Profit (loss) for the period before taxes | 9903 | €225,012 | €228,630 | +€3,618 | +1.6% |
| Income taxes | 67/77 | €57,097 | €58,823 | +€1,725 | +3.0% |
| Profit (loss) for the period | 9904 | €167,915 | €169,808 | +€1,892 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €167,915 | €169,808 | +€1,892 | +1.1% |
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 7 October 2026 via checked.be.