Healthy Paws Services: 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.
Healthy Paws Services
Largest movements
- Cash +€17,987
up €17,987 (+46.5%), from €38,643 to €56,630
mainly Net result for the year (+€20,925) and Depreciation (+€12,124)
- Tangible fixed assets -€7,627
down €7,627 (-28.6%), from €26,704 to €19,077
of which Plant, machinery and equipment: -€9,038
- Receivables within one year -€4,277
down €4,277 (-50.2%), from €8,516 to €4,239
of which Other amounts receivable: -€4,132
- Stocks and contracts +€3,204
up €3,204 (+11.8%), from €27,196 to €30,400
- Formation expenses -€2,198
down €2,198 (-68.7%), from €3,197 to €999
- Reserves +€20,925
up €20,925 (+64.1%), from €32,620 to €53,545
- Debts after one year -€11,256
down €11,256 (-70.4%), from €15,996 to €4,739
- Other debts +€6,440
up €6,440 (+213%), from €3,031 to €9,471
- Trade debts -€4,046
down €4,046 (-17.9%), from €22,593 to €18,547
- Tax, wage and social debts -€2,319
down €2,319 (-26.1%), from €8,868 to €6,549
- Gross operating margin +€5,685
up €5,685 (+14.3%), from €39,780 to €45,465
- Taxes +€1,516
up €1,516 (+19.4%), from €7,809 to €9,325
- Depreciation +€652
up €652 (+5.7%), from €11,472 to €12,124
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,763 | €115,674 | +€9,910 | +9.4% |
| Formation expenses | 20 | €3,197 | €999 | -€2,198 | -68.7% |
| Fixed assets | 21/28 | €26,704 | €19,077 | -€7,627 | -28.6% |
| Tangible fixed assets | 22/27 | €26,704 | €19,077 | -€7,627 | -28.6% |
| Plant, machinery and equipment | 23 | €23,792 | €14,755 | -€9,038 | -38.0% |
| Furniture and vehicles | 24 | - | €2,267 | +€2,267 | |
| Other tangible fixed assets | 26 | €2,912 | €2,056 | -€856 | -29.4% |
| Current assets | 29/58 | €75,862 | €95,597 | +€19,735 | +26.0% |
| Stocks and contracts in progress | 3 | €27,196 | €30,400 | +€3,204 | +11.8% |
| Stocks | 30/36 | €27,196 | €30,400 | +€3,204 | +11.8% |
| Amounts receivable within one year | 40/41 | €8,516 | €4,239 | -€4,277 | -50.2% |
| Trade receivables | 40 | €145 | - | -€145 | |
| Other amounts receivable | 41 | €8,370 | €4,239 | -€4,132 | -49.4% |
| Current investments | 50/53 | €700 | €2,350 | +€1,650 | +236% |
| Cash at bank and in hand | 54/58 | €38,643 | €56,630 | +€17,987 | +46.5% |
| Deferred charges and accrued income | 490/1 | €808 | €1,979 | +€1,171 | +145% |
| Total equity and liabilities | 10/49 | €105,763 | €115,674 | +€9,910 | +9.4% |
| Equity | 10/15 | €42,620 | €63,545 | +€20,925 | +49.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €32,620 | €53,545 | +€20,925 | +64.1% |
| Distributable reserves | 133 | €32,620 | €53,545 | +€20,925 | +64.1% |
| Amounts payable | 17/49 | €63,144 | €52,128 | -€11,015 | -17.4% |
| Amounts payable after more than one year | 17 | €15,996 | €4,739 | -€11,256 | -70.4% |
| Financial debts | 170/4 | €15,996 | €4,739 | -€11,256 | -70.4% |
| Amounts payable within one year | 42/48 | €45,584 | €45,824 | +€239 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €11,092 | €11,256 | +€164 | +1.5% |
| Trade debts | 44 | €22,593 | €18,547 | -€4,046 | -17.9% |
| Suppliers | 440/4 | €22,593 | €18,547 | -€4,046 | -17.9% |
| Taxes, remuneration and social security | 45 | €8,868 | €6,549 | -€2,319 | -26.1% |
| Taxes | 450/3 | €8,868 | €6,549 | -€2,319 | -26.1% |
| Other amounts payable | 47/48 | €3,031 | €9,471 | +€6,440 | +213% |
| Accrued charges and deferred income | 492/3 | €1,564 | €1,566 | +€2 | +0.1% |
| Remuneration, social security and pensions | 62 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,472 | €12,124 | +€652 | +5.7% |
| Other operating charges | 640/8 | €1,264 | €1,349 | +€85 | +6.7% |
| Gross operating margin | 9900 | €39,780 | €45,465 | +€5,685 | +14.3% |
| Operating profit (loss) | 9901 | €27,037 | €31,992 | +€4,955 | +18.3% |
| Financial income | 75/76B | €66 | €105 | +€38 | +58.1% |
| Recurring financial income | 75 | €66 | €105 | +€38 | +58.1% |
| Financial charges | 65/66B | €1,945 | €1,846 | -€99 | -5.1% |
| Recurring financial charges | 65 | €1,945 | €1,846 | -€99 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €25,158 | €30,250 | +€5,092 | +20.2% |
| Income taxes | 67/77 | €7,809 | €9,325 | +€1,516 | +19.4% |
| Profit (loss) for the period | 9904 | €17,349 | €20,925 | +€3,576 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,349 | €20,925 | +€3,576 | +20.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.