DOG CAT LOVERS: 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.
DOG CAT LOVERS
Largest movements
- Tangible fixed assets -€17,257
down €17,257 (-7.1%), from €242,031 to €224,774
of which Land and buildings: -€16,668
- Stocks and contracts -€11,397
down €11,397 (-18.4%), from €61,895 to €50,498
- Cash -€5,017
down €5,017 (-16.1%), from €31,186 to €26,169
mainly Debts after one year (-€28,109) and Trade debts (-€5,509)
- Debts after one year -€28,109
down €28,109 (-21.6%), from €130,039 to €101,931
- Trade debts -€5,509
down €5,509 (-23.4%), from €23,532 to €18,023
- Profit (loss) carried forward -€4,418
down €4,418 (-3.0%), from €147,835 to €143,417
- Gross operating margin -€10,194
down €10,194 (-26.7%), from €38,247 to €28,053
- Depreciation -€2,010
down €2,010 (-10.4%), from €19,266 to €17,257
- Taxes -€815
no longer reported in 2025 (was €815)
- Financial charges -€401
down €401 (-8.4%), from €4,805 to €4,403
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 | €365,898 | €328,430 | -€37,468 | -10.2% |
| Fixed assets | 21/28 | €244,544 | €227,288 | -€17,257 | -7.1% |
| Tangible fixed assets | 22/27 | €242,031 | €224,774 | -€17,257 | -7.1% |
| Land and buildings | 22 | €240,265 | €223,597 | -€16,668 | -6.9% |
| Plant, machinery and equipment | 23 | €1,766 | €1,177 | -€589 | -33.3% |
| Financial fixed assets | 28 | €2,514 | €2,514 | = | 0.0% |
| Current assets | 29/58 | €121,354 | €101,143 | -€20,211 | -16.7% |
| Stocks and contracts in progress | 3 | €61,895 | €50,498 | -€11,397 | -18.4% |
| Stocks | 30/36 | €61,895 | €50,498 | -€11,397 | -18.4% |
| Amounts receivable within one year | 40/41 | €26,524 | €22,968 | -€3,555 | -13.4% |
| Trade receivables | 40 | €579 | €1,086 | +€507 | +87.6% |
| Other amounts receivable | 41 | €25,945 | €21,883 | -€4,062 | -15.7% |
| Cash at bank and in hand | 54/58 | €31,186 | €26,169 | -€5,017 | -16.1% |
| Deferred charges and accrued income | 490/1 | €1,750 | €1,508 | -€242 | -13.8% |
| Total equity and liabilities | 10/49 | €365,898 | €328,430 | -€37,468 | -10.2% |
| Equity | 10/15 | €180,635 | €176,217 | -€4,418 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,200 | €14,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,200 | €14,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,200 | €14,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,835 | €143,417 | -€4,418 | -3.0% |
| Amounts payable | 17/49 | €185,263 | €152,213 | -€33,050 | -17.8% |
| Amounts payable after more than one year | 17 | €130,039 | €101,931 | -€28,109 | -21.6% |
| Financial debts | 170/4 | €130,039 | €101,931 | -€28,109 | -21.6% |
| Amounts payable within one year | 42/48 | €55,224 | €50,282 | -€4,941 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €29,337 | €29,775 | +€438 | +1.5% |
| Trade debts | 44 | €23,532 | €18,023 | -€5,509 | -23.4% |
| Suppliers | 440/4 | €23,532 | €18,023 | -€5,509 | -23.4% |
| Taxes, remuneration and social security | 45 | €2,355 | €2,484 | +€129 | +5.5% |
| Taxes | 450/3 | €1,547 | €1,519 | -€28 | -1.8% |
| Remuneration and social security | 454/9 | €807 | €964 | +€157 | +19.5% |
| Non-recurring operating income | 76A | €631 | €587 | -€44 | -6.9% |
| Remuneration, social security and pensions | 62 | €5,430 | €5,607 | +€176 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,266 | €17,257 | -€2,010 | -10.4% |
| Other operating charges | 640/8 | €5,841 | €6,021 | +€180 | +3.1% |
| Gross operating margin | 9900 | €38,247 | €28,053 | -€10,194 | -26.7% |
| Operating profit (loss) | 9901 | €7,709 | -€832 | -€8,541 | |
| Financial income | 75/76B | €1,105 | €818 | -€288 | -26.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Non-recurring financial income | 76B | €1,105 | €818 | -€288 | -26.0% |
| Financial charges | 65/66B | €4,805 | €4,403 | -€401 | -8.4% |
| Recurring financial charges | 65 | €4,805 | €4,403 | -€401 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €4,009 | -€4,418 | -€8,427 | |
| Income taxes | 67/77 | €815 | - | -€815 | |
| Profit (loss) for the period | 9904 | €3,195 | -€4,418 | -€7,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,195 | -€4,418 | -€7,613 |
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 26 October 2026 via checked.be.