Dap PetCare: 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.
Dap PetCare
Largest movements
- Cash +€32,717
up €32,717 (+42.4%), from €77,131 to €109,848
mainly Depreciation (+€39,472) and Trade debts (+€17,833)
- Intangible fixed assets -€28,571
down €28,571 (-36.1%), from €79,139 to €50,568
- Tangible fixed assets +€15,556
up €15,556 (+82.5%), from €18,845 to €34,401
of which Other tangible fixed assets: +€23,052
- Stocks and contracts +€4,204
up €4,204 (+16.4%), from €25,574 to €29,778
- Trade debts +€17,833
up €17,833 (+111%), from €16,028 to €33,862
- Debts after one year -€10,000
down €10,000 (-10.5%), from €95,000 to €85,000
- Tax, wage and social debts +€6,604
up €6,604 (+72.5%), from €9,111 to €15,714
of which Remuneration and social security: +€3,363
- Accrued charges and deferred income +€6,386
up €6,386 (+615%), from €1,038 to €7,425
- Profit (loss) carried forward +€3,597
up €3,597 (+24.0%), from -€14,994 to -€11,397
- Gross operating margin +€32,457
up €32,457 (+50.2%), from €64,710 to €97,167
- Staff costs +€8,317
up €8,317 (+21.1%), from €39,329 to €47,646
- Financial charges +€6,626
up €6,626 (+661%), from €1,003 to €7,629
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 | €211,333 | €236,669 | +€25,336 | +12.0% |
| Fixed assets | 21/28 | €97,984 | €84,968 | -€13,016 | -13.3% |
| Intangible fixed assets | 21 | €79,139 | €50,568 | -€28,571 | -36.1% |
| Tangible fixed assets | 22/27 | €18,845 | €34,401 | +€15,556 | +82.5% |
| Plant, machinery and equipment | 23 | €10,068 | €4,259 | -€5,809 | -57.7% |
| Furniture and vehicles | 24 | €1,687 | - | -€1,687 | |
| Other tangible fixed assets | 26 | €7,090 | €30,142 | +€23,052 | +325% |
| Current assets | 29/58 | €113,350 | €151,701 | +€38,351 | +33.8% |
| Stocks and contracts in progress | 3 | €25,574 | €29,778 | +€4,204 | +16.4% |
| Stocks | 30/36 | €25,574 | €29,778 | +€4,204 | +16.4% |
| Amounts receivable within one year | 40/41 | €10,430 | €10,360 | -€70 | -0.7% |
| Other amounts receivable | 41 | €10,430 | €10,360 | -€70 | -0.7% |
| Cash at bank and in hand | 54/58 | €77,131 | €109,848 | +€32,717 | +42.4% |
| Deferred charges and accrued income | 490/1 | €214 | €1,715 | +€1,501 | +700% |
| Total equity and liabilities | 10/49 | €211,333 | €236,669 | +€25,336 | +12.0% |
| Equity | 10/15 | €88,943 | €92,540 | +€3,597 | +4.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €53,937 | €53,937 | = | 0.0% |
| Distributable reserves | 133 | €53,937 | €53,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,994 | -€11,397 | +€3,597 | +24.0% |
| Amounts payable | 17/49 | €122,391 | €144,129 | +€21,739 | +17.8% |
| Amounts payable after more than one year | 17 | €95,000 | €85,000 | -€10,000 | -10.5% |
| Other amounts payable | 178/9 | €95,000 | €85,000 | -€10,000 | -10.5% |
| Amounts payable within one year | 42/48 | €26,352 | €51,704 | +€25,352 | +96.2% |
| Trade debts | 44 | €16,028 | €33,862 | +€17,833 | +111% |
| Suppliers | 440/4 | €16,028 | €33,862 | +€17,833 | +111% |
| Taxes, remuneration and social security | 45 | €9,111 | €15,714 | +€6,604 | +72.5% |
| Taxes | 450/3 | €784 | €4,024 | +€3,241 | +413% |
| Remuneration and social security | 454/9 | €8,327 | €11,690 | +€3,363 | +40.4% |
| Other amounts payable | 47/48 | €1,213 | €2,128 | +€915 | +75.4% |
| Accrued charges and deferred income | 492/3 | €1,038 | €7,425 | +€6,386 | +615% |
| Remuneration, social security and pensions | 62 | €39,329 | €47,646 | +€8,317 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,961 | €39,472 | -€488 | -1.2% |
| Other operating charges | 640/8 | €1,303 | €1,350 | +€46 | +3.6% |
| Gross operating margin | 9900 | €64,710 | €97,167 | +€32,457 | +50.2% |
| Operating profit (loss) | 9901 | -€15,883 | €8,699 | +€24,582 | |
| Financial income | 75/76B | €1,931 | €2,526 | +€595 | +30.8% |
| Recurring financial income | 75 | €1,931 | €2,526 | +€595 | +30.8% |
| Financial charges | 65/66B | €1,003 | €7,629 | +€6,626 | +661% |
| Recurring financial charges | 65 | €1,003 | €7,629 | +€6,626 | +661% |
| Profit (loss) for the period before taxes | 9903 | -€14,955 | €3,597 | +€18,552 | |
| Income taxes | 67/77 | €25 | - | -€25 | |
| Profit (loss) for the period | 9904 | -€14,980 | €3,597 | +€18,577 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,980 | €3,597 | +€18,577 |
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 13 October 2026 via checked.be.