ANIMALS FRIENDS: 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.
ANIMALS FRIENDS
Largest movements
- Cash -€39,576
down €39,576 (-18.9%), from €209,581 to €170,005
mainly Debts after one year (-€47,097) and Investment in fixed assets (net) (-€42,720)
- Tangible fixed assets +€26,054
up €26,054 (+66.0%), from €39,446 to €65,500
of which Furniture and vehicles: +€33,917
- Receivables within one year +€19,738
up €19,738 (+15.6%), from €126,388 to €146,126
of which Trade receivables: +€18,686
- Stocks and contracts +€17,515
up €17,515 (+6.1%), from €289,350 to €306,865
- Reserves +€100,000
up €100,000 (+125%), from €80,000 to €180,000
- Debts after one year -€47,097
down €47,097 (-69.1%), from €68,198 to €21,102
- Current portion of long-term debt -€27,665
down €27,665 (-37.0%), from €74,762 to €47,097
- Tax, wage and social debts -€21,418
down €21,418 (-18.9%), from €113,547 to €92,129
of which Taxes: -€21,883
- Trade debts +€14,819
up €14,819 (+16.2%), from €91,592 to €106,411
- Gross operating margin +€34,564
up €34,564 (+17.3%), from €199,259 to €233,823
- Depreciation +€12,299
up €12,299 (+282%), from €4,367 to €16,666
- Taxes +€7,369
up €7,369 (+22.8%), from €32,380 to €39,749
- Staff costs -€5,652
down €5,652 (-8.3%), from €67,897 to €62,245
- Financial charges -€4,247
down €4,247 (-42.8%), from €9,925 to €5,679
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 | €664,766 | €688,496 | +€23,731 | +3.6% |
| Fixed assets | 21/28 | €39,446 | €65,500 | +€26,054 | +66.0% |
| Tangible fixed assets | 22/27 | €39,446 | €65,500 | +€26,054 | +66.0% |
| Furniture and vehicles | 24 | €3,899 | €37,817 | +€33,917 | +870% |
| Leasing and similar rights | 25 | €35,547 | €27,683 | -€7,863 | -22.1% |
| Current assets | 29/58 | €625,319 | €622,996 | -€2,323 | -0.4% |
| Stocks and contracts in progress | 3 | €289,350 | €306,865 | +€17,515 | +6.1% |
| Stocks | 30/36 | €289,350 | €306,865 | +€17,515 | +6.1% |
| Amounts receivable within one year | 40/41 | €126,388 | €146,126 | +€19,738 | +15.6% |
| Trade receivables | 40 | €125,938 | €144,625 | +€18,686 | +14.8% |
| Other amounts receivable | 41 | €450 | €1,501 | +€1,052 | +234% |
| Cash at bank and in hand | 54/58 | €209,581 | €170,005 | -€39,576 | -18.9% |
| Total equity and liabilities | 10/49 | €664,766 | €688,496 | +€23,731 | +3.6% |
| Equity | 10/15 | €284,856 | €389,948 | +€105,092 | +36.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €180,000 | +€100,000 | +125% |
| Distributable reserves | 133 | €80,000 | €180,000 | +€100,000 | +125% |
| Profit (loss) carried forward | 14 | €184,856 | €189,948 | +€5,092 | +2.8% |
| Amounts payable | 17/49 | €379,910 | €298,549 | -€81,361 | -21.4% |
| Amounts payable after more than one year | 17 | €68,198 | €21,102 | -€47,097 | -69.1% |
| Financial debts | 170/4 | €68,198 | €21,102 | -€47,097 | -69.1% |
| Amounts payable within one year | 42/48 | €311,712 | €277,447 | -€34,265 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €74,762 | €47,097 | -€27,665 | -37.0% |
| Trade debts | 44 | €91,592 | €106,411 | +€14,819 | +16.2% |
| Suppliers | 440/4 | €91,592 | €106,411 | +€14,819 | +16.2% |
| Taxes, remuneration and social security | 45 | €113,547 | €92,129 | -€21,418 | -18.9% |
| Taxes | 450/3 | €101,202 | €79,319 | -€21,883 | -21.6% |
| Remuneration and social security | 454/9 | €12,345 | €12,810 | +€465 | +3.8% |
| Other amounts payable | 47/48 | €31,810 | €31,810 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €67,897 | €62,245 | -€5,652 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,367 | €16,666 | +€12,299 | +282% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,910 | +€2,910 | |
| Other operating charges | 640/8 | €2,265 | €2,331 | +€66 | +2.9% |
| Gross operating margin | 9900 | €199,259 | €233,823 | +€34,564 | +17.3% |
| Operating profit (loss) | 9901 | €124,730 | €149,671 | +€24,941 | +20.0% |
| Financial income | 75/76B | €13 | €849 | +€836 | +6,664% |
| Recurring financial income | 75 | €13 | €849 | +€836 | +6,664% |
| Financial charges | 65/66B | €9,925 | €5,679 | -€4,247 | -42.8% |
| Recurring financial charges | 65 | €9,925 | €5,679 | -€4,247 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €114,817 | €144,841 | +€30,024 | +26.1% |
| Income taxes | 67/77 | €32,380 | €39,749 | +€7,369 | +22.8% |
| Profit (loss) for the period | 9904 | €82,437 | €105,092 | +€22,655 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,437 | €105,092 | +€22,655 | +27.5% |
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 21 October 2026 via checked.be.