ANIMAL PLUS: 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.
ANIMAL PLUS
Largest movements
- Financial fixed assets +€50,068
up €50,068 (+49.7%), from €100,819 to €150,886
- Cash -€48,429
down €48,429 (-8.9%), from €546,786 to €498,357
mainly Contributions, distributions and other (-€170,000) and Trade debts (-€75,361)
- Tangible fixed assets -€15,757
down €15,757 (-18.7%), from €84,197 to €68,440
of which Furniture and vehicles: -€11,977
- Stocks and contracts +€15,339
up €15,339 (+4.2%), from €367,169 to €382,508
- Trade debts -€75,361
down €75,361 (-23.4%), from €321,843 to €246,482
- Tax, wage and social debts +€37,428
up €37,428 (+48.8%), from €76,633 to €114,061
of which Remuneration and social security: +€22,621
- Profit (loss) carried forward +€34,943
up €34,943 (+13.1%), from €267,234 to €302,177
- Reserves +€20,000
up €20,000 (+9.0%), from €221,859 to €241,859
- Debts after one year -€11,482
down €11,482 (-53.6%), from €21,410 to €9,928
- Gross operating margin +€38,647
up €38,647 (+5.6%), from €692,909 to €731,557
- Staff costs +€30,372
up €30,372 (+8.1%), from €374,050 to €404,421
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 | €1,114,625 | €1,117,187 | +€2,562 | +0.2% |
| Fixed assets | 21/28 | €185,015 | €219,326 | +€34,310 | +18.5% |
| Tangible fixed assets | 22/27 | €84,197 | €68,440 | -€15,757 | -18.7% |
| Plant, machinery and equipment | 23 | €12,362 | €10,002 | -€2,360 | -19.1% |
| Furniture and vehicles | 24 | €49,345 | €37,368 | -€11,977 | -24.3% |
| Other tangible fixed assets | 26 | €22,489 | €21,069 | -€1,420 | -6.3% |
| Financial fixed assets | 28 | €100,819 | €150,886 | +€50,068 | +49.7% |
| Current assets | 29/58 | €929,610 | €897,861 | -€31,749 | -3.4% |
| Stocks and contracts in progress | 3 | €367,169 | €382,508 | +€15,339 | +4.2% |
| Stocks | 30/36 | €367,169 | €382,508 | +€15,339 | +4.2% |
| Amounts receivable within one year | 40/41 | €5,144 | €5,414 | +€269 | +5.2% |
| Trade receivables | 40 | €2,249 | €2,518 | +€269 | +12.0% |
| Other amounts receivable | 41 | €2,895 | €2,895 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €546,786 | €498,357 | -€48,429 | -8.9% |
| Deferred charges and accrued income | 490/1 | €10,511 | €11,583 | +€1,072 | +10.2% |
| Total equity and liabilities | 10/49 | €1,114,625 | €1,117,187 | +€2,562 | +0.2% |
| Equity | 10/15 | €495,290 | €550,234 | +€54,943 | +11.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €221,859 | €241,859 | +€20,000 | +9.0% |
| Distributable reserves | 133 | €221,859 | €241,859 | +€20,000 | +9.0% |
| Profit (loss) carried forward | 14 | €267,234 | €302,177 | +€34,943 | +13.1% |
| Amounts payable | 17/49 | €619,335 | €566,953 | -€52,382 | -8.5% |
| Amounts payable after more than one year | 17 | €21,410 | €9,928 | -€11,482 | -53.6% |
| Financial debts | 170/4 | €21,410 | €9,928 | -€11,482 | -53.6% |
| Amounts payable within one year | 42/48 | €597,925 | €557,026 | -€40,899 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €14,140 | €11,482 | -€2,658 | -18.8% |
| Financial debts | 43 | €15,309 | €15,000 | -€309 | -2.0% |
| Credit institutions | 430/8 | €15,309 | €15,000 | -€309 | -2.0% |
| Trade debts | 44 | €321,843 | €246,482 | -€75,361 | -23.4% |
| Suppliers | 440/4 | €321,843 | €246,482 | -€75,361 | -23.4% |
| Taxes, remuneration and social security | 45 | €76,633 | €114,061 | +€37,428 | +48.8% |
| Taxes | 450/3 | €33,856 | €48,662 | +€14,806 | +43.7% |
| Remuneration and social security | 454/9 | €42,777 | €65,398 | +€22,621 | +52.9% |
| Other amounts payable | 47/48 | €170,000 | €170,000 | = | 0.0% |
| Non-recurring operating income | 76A | €668 | €5,506 | +€4,838 | +724.2% |
| Remuneration, social security and pensions | 62 | €374,050 | €404,421 | +€30,372 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,573 | €24,821 | -€4,751 | -16.1% |
| Other operating charges | 640/8 | €1,791 | €2,949 | +€1,158 | +64.7% |
| Non-recurring operating charges | 66A | €386 | €184 | -€201 | -52.3% |
| Gross operating margin | 9900 | €692,909 | €731,557 | +€38,647 | +5.6% |
| Operating profit (loss) | 9901 | €287,111 | €299,181 | +€12,071 | +4.2% |
| Financial income | 75/76B | €7,318 | €7,416 | +€98 | +1.3% |
| Recurring financial income | 75 | €7,318 | €7,416 | +€98 | +1.3% |
| Financial charges | 65/66B | €9,549 | €9,713 | +€164 | +1.7% |
| Recurring financial charges | 65 | €9,549 | €9,713 | +€164 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €284,879 | €296,883 | +€12,004 | +4.2% |
| Income taxes | 67/77 | €69,374 | €71,940 | +€2,565 | +3.7% |
| Profit (loss) for the period | 9904 | €215,504 | €224,943 | +€9,439 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €215,504 | €224,943 | +€9,439 | +4.4% |
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 6 October 2026 via checked.be.