ANIMAL CONCEPT: 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 CONCEPT
Largest movements
- Deferred charges and accrued income +€5,126
up €5,126 (+82.8%), from €6,193 to €11,319
- Tangible fixed assets +€2,585
up €2,585 (+159%), from €1,625 to €4,209
of which Plant, machinery and equipment: +€2,921
- Cash +€1,898
up €1,898 (+18.6%), from €10,193 to €12,091
mainly Tax, wage and social debts (+€14,043) and Net result for the year (+€4,695)
- Stocks and contracts +€1,500
up €1,500 (+6.0%), from €25,000 to €26,500
- Receivables within one year -€988
down €988 (-64.4%), from €1,535 to €547
of which Trade receivables: -€1,535
- Tax, wage and social debts +€14,043
up €14,043 (+211%), from €6,643 to €20,686
of which Remuneration and social security: +€14,659
- Profit (loss) carried forward +€4,695
up €4,695 (+3.2%), from -€147,703 to -€143,008
- Current portion of long-term debt -€4,200
down €4,200 (-59.0%), from €7,113 to €2,913
- Other debts -€2,307
down €2,307 (-1.5%), from €155,126 to €152,819
- Accrued charges and deferred income -€2,006
down €2,006 (-89.4%), from €2,244 to €238
- Staff costs +€4,307
up €4,307 (+15.9%), from €27,114 to €31,422
- Gross operating margin +€656
up €656 (+1.7%), from €37,493 to €38,149
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 | €45,439 | €55,343 | +€9,904 | +21.8% |
| Formation expenses | 20 | €844 | €627 | -€217 | -25.7% |
| Fixed assets | 21/28 | €1,675 | €4,259 | +€2,585 | +154% |
| Tangible fixed assets | 22/27 | €1,625 | €4,209 | +€2,585 | +159% |
| Land and buildings | 22 | €1,310 | €974 | -€336 | -25.7% |
| Plant, machinery and equipment | 23 | €315 | €3,235 | +€2,921 | +929% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €42,920 | €50,456 | +€7,536 | +17.6% |
| Stocks and contracts in progress | 3 | €25,000 | €26,500 | +€1,500 | +6.0% |
| Stocks | 30/36 | €25,000 | €26,500 | +€1,500 | +6.0% |
| Amounts receivable within one year | 40/41 | €1,535 | €547 | -€988 | -64.4% |
| Trade receivables | 40 | €1,535 | - | -€1,535 | |
| Other amounts receivable | 41 | - | €547 | +€547 | |
| Cash at bank and in hand | 54/58 | €10,193 | €12,091 | +€1,898 | +18.6% |
| Deferred charges and accrued income | 490/1 | €6,193 | €11,319 | +€5,126 | +82.8% |
| Total equity and liabilities | 10/49 | €45,439 | €55,343 | +€9,904 | +21.8% |
| Equity | 10/15 | -€127,058 | -€122,363 | +€4,695 | +3.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €645 | €645 | = | 0.0% |
| Distributable reserves | 133 | €645 | €645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,703 | -€143,008 | +€4,695 | +3.2% |
| Amounts payable | 17/49 | €172,497 | €177,706 | +€5,209 | +3.0% |
| Amounts payable within one year | 42/48 | €170,253 | €177,468 | +€7,215 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €7,113 | €2,913 | -€4,200 | -59.0% |
| Trade debts | 44 | €1,371 | €1,050 | -€321 | -23.4% |
| Suppliers | 440/4 | €1,371 | €1,050 | -€321 | -23.4% |
| Taxes, remuneration and social security | 45 | €6,643 | €20,686 | +€14,043 | +211% |
| Taxes | 450/3 | €3,325 | €2,709 | -€616 | -18.5% |
| Remuneration and social security | 454/9 | €3,318 | €17,976 | +€14,659 | +442% |
| Other amounts payable | 47/48 | €155,126 | €152,819 | -€2,307 | -1.5% |
| Accrued charges and deferred income | 492/3 | €2,244 | €238 | -€2,006 | -89.4% |
| Remuneration, social security and pensions | 62 | €27,114 | €31,422 | +€4,307 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,151 | €956 | -€195 | -17.0% |
| Other operating charges | 640/8 | €671 | €998 | +€327 | +48.7% |
| Gross operating margin | 9900 | €37,493 | €38,149 | +€656 | +1.7% |
| Operating profit (loss) | 9901 | €8,557 | €4,774 | -€3,783 | -44.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €252 | €80 | -€173 | -68.5% |
| Recurring financial charges | 65 | €252 | €80 | -€173 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €8,304 | €4,695 | -€3,609 | -43.5% |
| Profit (loss) for the period | 9904 | €8,304 | €4,695 | -€3,609 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,304 | €4,695 | -€3,609 | -43.5% |
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 22 October 2026 via checked.be.