ANIMAL BEHAVIOUR: 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.
ANIMAL BEHAVIOUR
Largest movements
- Tangible fixed assets -€16,751
down €16,751 (-4.2%), from €397,213 to €380,462
of which Land and buildings: -€13,511
- Intangible fixed assets -€9,500
down €9,500 (-20.9%), from €45,444 to €35,944
- Receivables within one year +€6,428
up €6,428 (+365%), from €1,760 to €8,188
of which Trade receivables: +€6,650
- Cash -€5,071
down €5,071 (-41.9%), from €12,094 to €7,024
mainly Other debts (-€48,533) and Debts after one year (-€34,641)
- Other debts -€48,533
down €48,533 (-36.4%), from €133,439 to €84,907
- Debts after one year -€34,641
down €34,641 (-16.4%), from €210,906 to €176,265
- Profit (loss) carried forward +€28,703
up €28,703 (+10,570%), from €272 to €28,974
- Tax, wage and social debts +€20,931
up €20,931 (+129%), from €16,250 to €37,182
- Trade debts +€8,576
up €8,576 (+291%), from €2,942 to €11,518
- Gross operating margin -€20,637
down €20,637 (-22.0%), from €93,901 to €73,264
- Taxes +€3,791
up €3,791 (+45.0%), from €8,425 to €12,216
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 | €461,789 | €437,485 | -€24,304 | -5.3% |
| Fixed assets | 21/28 | €442,657 | €416,406 | -€26,251 | -5.9% |
| Intangible fixed assets | 21 | €45,444 | €35,944 | -€9,500 | -20.9% |
| Tangible fixed assets | 22/27 | €397,213 | €380,462 | -€16,751 | -4.2% |
| Land and buildings | 22 | €377,647 | €364,136 | -€13,511 | -3.6% |
| Plant, machinery and equipment | 23 | €767 | €539 | -€228 | -29.8% |
| Furniture and vehicles | 24 | €338 | - | -€338 | |
| Other tangible fixed assets | 26 | €18,461 | €15,786 | -€2,674 | -14.5% |
| Current assets | 29/58 | €19,132 | €21,080 | +€1,948 | +10.2% |
| Stocks and contracts in progress | 3 | €4,194 | €4,000 | -€194 | -4.6% |
| Stocks | 30/36 | €4,194 | €4,000 | -€194 | -4.6% |
| Amounts receivable within one year | 40/41 | €1,760 | €8,188 | +€6,428 | +365% |
| Trade receivables | 40 | - | €6,650 | +€6,650 | |
| Other amounts receivable | 41 | €1,760 | €1,538 | -€222 | -12.6% |
| Cash at bank and in hand | 54/58 | €12,094 | €7,024 | -€5,071 | -41.9% |
| Deferred charges and accrued income | 490/1 | €1,084 | €1,868 | +€784 | +72.3% |
| Total equity and liabilities | 10/49 | €461,789 | €437,485 | -€24,304 | -5.3% |
| Equity | 10/15 | €64,272 | €92,974 | +€28,703 | +44.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272 | €28,974 | +€28,703 | +10,570% |
| Amounts payable | 17/49 | €397,517 | €344,511 | -€53,007 | -13.3% |
| Amounts payable after more than one year | 17 | €210,906 | €176,265 | -€34,641 | -16.4% |
| Financial debts | 170/4 | €210,906 | €176,265 | -€34,641 | -16.4% |
| Amounts payable within one year | 42/48 | €186,612 | €168,246 | -€18,366 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €33,980 | €34,639 | +€660 | +1.9% |
| Trade debts | 44 | €2,942 | €11,518 | +€8,576 | +291% |
| Suppliers | 440/4 | €2,942 | €11,518 | +€8,576 | +291% |
| Taxes, remuneration and social security | 45 | €16,250 | €37,182 | +€20,931 | +129% |
| Taxes | 450/3 | €16,250 | €37,182 | +€20,931 | +129% |
| Other amounts payable | 47/48 | €133,439 | €84,907 | -€48,533 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,283 | €26,251 | -€31 | -0.1% |
| Other operating charges | 640/8 | €1,241 | €1,605 | +€364 | +29.3% |
| Gross operating margin | 9900 | €93,901 | €73,264 | -€20,637 | -22.0% |
| Operating profit (loss) | 9901 | €66,377 | €45,407 | -€20,970 | -31.6% |
| Financial income | 75/76B | €109 | €10 | -€99 | -91.2% |
| Recurring financial income | 75 | €109 | €10 | -€99 | -91.2% |
| Financial charges | 65/66B | €4,748 | €4,498 | -€250 | -5.3% |
| Recurring financial charges | 65 | €4,748 | €4,498 | -€250 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €61,738 | €40,919 | -€20,819 | -33.7% |
| Income taxes | 67/77 | €8,425 | €12,216 | +€3,791 | +45.0% |
| Profit (loss) for the period | 9904 | €53,313 | €28,703 | -€24,610 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,313 | €28,703 | -€24,610 | -46.2% |
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 16 October 2026 via checked.be.