BEST FRIENDS: what changed
What changed
BEST FRIENDS
NACE 96.995, Pet boarding
filed annual accounts (NBB)
Net result for the year
-€45,128
2024 · €13,573-€58,701
Equity
€397,564
2024 · €442,692-€45,128
Cash
€8,592
2024 · €8,712-€120
Balance sheet total
€476,901
2024 · €519,964-€43,064
Largest movements
Assets
- Tangible fixed assets -€65,799
down €65,799 (-17.1%), from €384,576 to €318,777
of which Land and buildings: -€36,805
- Receivables within one year +€30,343
up €30,343 (+30.7%), from €98,947 to €129,290
of which Trade receivables: +€30,378
- Stocks and contracts -€7,300
down €7,300 (-31.3%), from €23,300 to €16,000
Equity and liabilities
- Reserves -€45,128
down €45,128 (-23.2%), from €194,798 to €149,671
of which Distributable reserves: -€45,128
- Debts after one year -€6,938
down €6,938 (-51.5%), from €13,467 to €6,529
of which Financial debts: -€6,938
Income statement
- Gross operating margin -€129,486
down €129,486 (-48.8%), from €265,097 to €135,612
- Write-downs -€93,534
down €93,534 (-91.8%), from €101,892 to €8,358
- Staff costs +€27,235
up €27,235 (+41.1%), from €66,288 to €93,523
- Taxes -€3,265
down €3,265 (-93.4%), from €3,497 to €232
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€13,573
Gross operating margin
-€129,486
Staff costs
-€27,235
Depreciation
-€2,320
Write-downs
+€93,534
Other operating charges
+€2,571
Financial income
+€278
Financial charges
+€692
Taxes
+€3,265
Result 2025
-€45,128
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,119
Investment
-€1,575
Financing
-€6,664
Cash 2024
€8,712
From operations (derived)
+€8,119
Net result for the year
-€45,128
Depreciation
+€67,374
Stocks and contracts
+€7,300
Receivables within one year
-€30,343
Deferred charges and accrued income
+€187
Trade debts
+€4,333
Tax, wage and social debts
+€4,245
Other debts
+€150
Investment (derived)
-€1,575
Investment in fixed assets (net)
-€1,575
Financing
-€6,664
Debts after one year
-€6,938
Current portion of long-term debt
+€274
Cash 2025
€8,592
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,964 | €476,901 | -€43,064 | -8.3% |
| Fixed assets | 21/28 | €384,576 | €318,777 | -€65,799 | -17.1% |
| Tangible fixed assets | 22/27 | €384,576 | €318,777 | -€65,799 | -17.1% |
| Land and buildings | 22 | €281,032 | €244,227 | -€36,805 | -13.1% |
| Plant, machinery and equipment | 23 | €30,877 | €22,731 | -€8,147 | -26.4% |
| Furniture and vehicles | 24 | €4,132 | €2,954 | -€1,177 | -28.5% |
| Leasing and similar rights | 25 | €19,073 | €12,443 | -€6,630 | -34.8% |
| Other tangible fixed assets | 26 | €49,463 | €36,423 | -€13,040 | -26.4% |
| Current assets | 29/58 | €135,388 | €158,124 | +€22,736 | +16.8% |
| Stocks and contracts in progress | 3 | €23,300 | €16,000 | -€7,300 | -31.3% |
| Stocks | 30/36 | €23,300 | €16,000 | -€7,300 | -31.3% |
| Amounts receivable within one year | 40/41 | €98,947 | €129,290 | +€30,343 | +30.7% |
| Trade receivables | 40 | €97,905 | €128,282 | +€30,378 | +31.0% |
| Other amounts receivable | 41 | €1,043 | €1,008 | -€35 | -3.4% |
| Cash at bank and in hand | 54/58 | €8,712 | €8,592 | -€120 | -1.4% |
| Deferred charges and accrued income | 490/1 | €4,428 | €4,242 | -€187 | -4.2% |
| Total equity and liabilities | 10/49 | €519,964 | €476,901 | -€43,064 | -8.3% |
| Equity | 10/15 | €442,692 | €397,564 | -€45,128 | -10.2% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €194,798 | €149,671 | -€45,128 | -23.2% |
| Non-distributable reserves | 130/1 | €7,139 | €7,139 | = | 0.0% |
| Legal reserve | 130 | €7,139 | €7,139 | = | 0.0% |
| Distributable reserves | 133 | €187,659 | €142,531 | -€45,128 | -24.0% |
| Amounts payable | 17/49 | €77,273 | €79,337 | +€2,064 | +2.7% |
| Amounts payable after more than one year | 17 | €13,467 | €6,529 | -€6,938 | -51.5% |
| Financial debts | 170/4 | €12,937 | €5,999 | -€6,938 | -53.6% |
| Other amounts payable | 178/9 | €530 | €530 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,806 | €72,808 | +€9,002 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €6,664 | €6,938 | +€274 | +4.1% |
| Trade debts | 44 | €22,162 | €26,495 | +€4,333 | +19.6% |
| Suppliers | 440/4 | €22,162 | €26,495 | +€4,333 | +19.6% |
| Advances received on contracts in progress | 46 | €1,358 | €1,358 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,590 | €17,836 | +€4,245 | +31.2% |
| Taxes | 450/3 | €4,782 | €7,954 | +€3,171 | +66.3% |
| Remuneration and social security | 454/9 | €8,808 | €9,882 | +€1,074 | +12.2% |
| Other amounts payable | 47/48 | €20,031 | €20,181 | +€150 | +0.7% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €66,288 | €93,523 | +€27,235 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,054 | €67,374 | +€2,320 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €101,892 | €8,358 | -€93,534 | -91.8% |
| Other operating charges | 640/8 | €11,195 | €8,624 | -€2,571 | -23.0% |
| Gross operating margin | 9900 | €265,097 | €135,612 | -€129,486 | -48.8% |
| Operating profit (loss) | 9901 | €20,669 | -€42,267 | -€62,936 | |
| Financial income | 75/76B | €149 | €427 | +€278 | +187% |
| Recurring financial income | 75 | €149 | €427 | +€278 | +187% |
| Financial charges | 65/66B | €3,748 | €3,056 | -€692 | -18.5% |
| Recurring financial charges | 65 | €3,748 | €3,056 | -€692 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €17,070 | -€44,896 | -€61,966 | |
| Income taxes | 67/77 | €3,497 | €232 | -€3,265 | -93.4% |
| Profit (loss) for the period | 9904 | €13,573 | -€45,128 | -€58,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,573 | -€45,128 | -€58,701 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.