4Dogsandcats: 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.
4Dogsandcats
Largest movements
- Cash +€42,415
up €42,415 (+37.4%), from €113,556 to €155,971
mainly Depreciation (+€94,448) and Net result for the year (+€52,176)
- Tangible fixed assets +€21,686
up €21,686 (+8.3%), from €262,375 to €284,061
of which Furniture and vehicles: +€33,126
- Stocks and contracts +€17,149
up €17,149 (+6.9%), from €247,082 to €264,231
- Deferred charges and accrued income +€11,010
new in 2025: €11,010
- Reserves +€52,176
up €52,176 (+37.6%), from €138,715 to €190,891
- Trade debts +€33,193
up €33,193 (+24.0%), from €138,509 to €171,702
- Current portion of long-term debt +€22,679
up €22,679 (+25.4%), from €89,251 to €111,930
- Debts after one year -€16,918
down €16,918 (-9.9%), from €171,255 to €154,337
- Gross operating margin +€44,336
up €44,336 (+10.8%), from €411,666 to €456,002
- Staff costs +€25,346
up €25,346 (+10.5%), from €240,714 to €266,060
- Depreciation +€10,426
up €10,426 (+12.4%), from €84,022 to €94,448
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 | €640,653 | €734,040 | +€93,387 | +14.6% |
| Fixed assets | 21/28 | €273,144 | €298,658 | +€25,514 | +9.3% |
| Intangible fixed assets | 21 | €769 | €4,597 | +€3,828 | +498% |
| Tangible fixed assets | 22/27 | €262,375 | €284,061 | +€21,686 | +8.3% |
| Plant, machinery and equipment | 23 | €26,418 | €14,849 | -€11,569 | -43.8% |
| Furniture and vehicles | 24 | €68,751 | €101,877 | +€33,126 | +48.2% |
| Leasing and similar rights | 25 | €84,736 | €100,967 | +€16,231 | +19.2% |
| Other tangible fixed assets | 26 | €82,470 | €66,368 | -€16,102 | -19.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €367,509 | €435,382 | +€67,873 | +18.5% |
| Stocks and contracts in progress | 3 | €247,082 | €264,231 | +€17,149 | +6.9% |
| Stocks | 30/36 | €247,082 | €264,231 | +€17,149 | +6.9% |
| Amounts receivable within one year | 40/41 | €6,871 | €4,170 | -€2,701 | -39.3% |
| Trade receivables | 40 | €421 | €2,629 | +€2,208 | +524% |
| Other amounts receivable | 41 | €6,450 | €1,541 | -€4,909 | -76.1% |
| Cash at bank and in hand | 54/58 | €113,556 | €155,971 | +€42,415 | +37.4% |
| Deferred charges and accrued income | 490/1 | - | €11,010 | +€11,010 | |
| Total equity and liabilities | 10/49 | €640,653 | €734,040 | +€93,387 | +14.6% |
| Equity | 10/15 | €154,065 | €206,241 | +€52,176 | +33.9% |
| Contributions | 10/11 | €15,350 | €15,350 | = | 0.0% |
| Reserves | 13 | €138,715 | €190,891 | +€52,176 | +37.6% |
| Distributable reserves | 133 | €138,715 | €190,891 | +€52,176 | +37.6% |
| Amounts payable | 17/49 | €486,588 | €527,799 | +€41,211 | +8.5% |
| Amounts payable after more than one year | 17 | €171,255 | €154,337 | -€16,918 | -9.9% |
| Financial debts | 170/4 | €171,255 | €154,337 | -€16,918 | -9.9% |
| Amounts payable within one year | 42/48 | €315,333 | €372,068 | +€56,735 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €89,251 | €111,930 | +€22,679 | +25.4% |
| Trade debts | 44 | €138,509 | €171,702 | +€33,193 | +24.0% |
| Suppliers | 440/4 | €138,509 | €171,702 | +€33,193 | +24.0% |
| Advances received on contracts in progress | 46 | €8,929 | €14,572 | +€5,643 | +63.2% |
| Taxes, remuneration and social security | 45 | €78,186 | €73,824 | -€4,362 | -5.6% |
| Taxes | 450/3 | €52,706 | €40,667 | -€12,039 | -22.8% |
| Remuneration and social security | 454/9 | €25,480 | €33,157 | +€7,677 | +30.1% |
| Other amounts payable | 47/48 | €458 | €40 | -€418 | -91.3% |
| Accrued charges and deferred income | 492/3 | - | €1,394 | +€1,394 | |
| Remuneration, social security and pensions | 62 | €240,714 | €266,060 | +€25,346 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,022 | €94,448 | +€10,426 | +12.4% |
| Other operating charges | 640/8 | €11,300 | €11,376 | +€76 | +0.7% |
| Gross operating margin | 9900 | €411,666 | €456,002 | +€44,336 | +10.8% |
| Operating profit (loss) | 9901 | €75,630 | €84,118 | +€8,488 | +11.2% |
| Financial income | 75/76B | €31 | €269 | +€238 | +768% |
| Recurring financial income | 75 | €31 | €269 | +€238 | +768% |
| Financial charges | 65/66B | €13,755 | €12,265 | -€1,490 | -10.8% |
| Recurring financial charges | 65 | €13,755 | €12,265 | -€1,490 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €61,906 | €72,122 | +€10,216 | +16.5% |
| Income taxes | 67/77 | €17,696 | €19,946 | +€2,250 | +12.7% |
| Profit (loss) for the period | 9904 | €44,210 | €52,176 | +€7,966 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,210 | €52,176 | +€7,966 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.