Design for pets: 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.
Design for pets
Largest movements
- Cash -€7,568
down €7,568 (-40.7%), from €18,575 to €11,008
mainly Net result for the year (-€19,141) and Trade debts (-€359)
- Stocks and contracts -€3,983
down €3,983 (-32.9%), from €12,093 to €8,110
- Intangible fixed assets -€3,895
down €3,895 (-71.5%), from €5,450 to €1,555
- Tangible fixed assets -€558
down €558 (-38.0%), from €1,468 to €910
- Profit (loss) carried forward -€19,141
down €19,141 (-17.2%), from -€111,264 to -€130,406
- Accrued charges and deferred income +€3,148
up €3,148 (+64.0%), from €4,918 to €8,066
- Tax, wage and social debts +€694
up €694 (+42.2%), from €1,645 to €2,339
- Gross operating margin +€11,470
up €11,470 (+56.6%), from -€20,278 to -€8,808
- Depreciation -€1,726
down €1,726 (-27.9%), from €6,179 to €4,453
- Other operating charges +€403
up €403 (+95.7%), from €422 to €825
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 | €37,587 | €21,929 | -€15,658 | -41.7% |
| Fixed assets | 21/28 | €6,919 | €2,466 | -€4,453 | -64.4% |
| Intangible fixed assets | 21 | €5,450 | €1,555 | -€3,895 | -71.5% |
| Tangible fixed assets | 22/27 | €1,468 | €910 | -€558 | -38.0% |
| Plant, machinery and equipment | 23 | €1,468 | €910 | -€558 | -38.0% |
| Current assets | 29/58 | €30,668 | €19,463 | -€11,205 | -36.5% |
| Stocks and contracts in progress | 3 | €12,093 | €8,110 | -€3,983 | -32.9% |
| Stocks | 30/36 | €12,093 | €8,110 | -€3,983 | -32.9% |
| Amounts receivable within one year | 40/41 | - | €345 | +€345 | |
| Trade receivables | 40 | - | €345 | +€345 | |
| Cash at bank and in hand | 54/58 | €18,575 | €11,008 | -€7,568 | -40.7% |
| Total equity and liabilities | 10/49 | €37,587 | €21,929 | -€15,658 | -41.7% |
| Equity | 10/15 | -€91,264 | -€110,406 | -€19,141 | -21.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | - | €20,000 | +€20,000 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€111,264 | -€130,406 | -€19,141 | -17.2% |
| Amounts payable | 17/49 | €128,851 | €132,334 | +€3,483 | +2.7% |
| Amounts payable within one year | 42/48 | €123,934 | €124,268 | +€335 | +0.3% |
| Trade debts | 44 | €17,289 | €16,930 | -€359 | -2.1% |
| Suppliers | 440/4 | €17,289 | €16,930 | -€359 | -2.1% |
| Taxes, remuneration and social security | 45 | €1,645 | €2,339 | +€694 | +42.2% |
| Taxes | 450/3 | €1,645 | €2,339 | +€694 | +42.2% |
| Other amounts payable | 47/48 | €105,000 | €105,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,918 | €8,066 | +€3,148 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,179 | €4,453 | -€1,726 | -27.9% |
| Other operating charges | 640/8 | €422 | €825 | +€403 | +95.7% |
| Gross operating margin | 9900 | -€20,278 | -€8,808 | +€11,470 | +56.6% |
| Operating profit (loss) | 9901 | -€26,878 | -€14,086 | +€12,793 | +47.6% |
| Financial income | 75/76B | €6 | €42 | +€37 | +652.5% |
| Recurring financial income | 75 | €6 | €42 | +€37 | +652.5% |
| Financial charges | 65/66B | €5,007 | €5,098 | +€91 | +1.8% |
| Recurring financial charges | 65 | €5,007 | €5,098 | +€91 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,880 | -€19,141 | +€12,739 | +40.0% |
| Profit (loss) for the period | 9904 | -€31,880 | -€19,141 | +€12,739 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,880 | -€19,141 | +€12,739 | +40.0% |
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 7 October 2026 via checked.be.