J 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.
J PETS
Largest movements
- Cash -€21,325
down €21,325 (-22.9%), from €93,116 to €71,791
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€7,992)
- Receivables within one year +€7,992
up €7,992 (+60.4%), from €13,232 to €21,224
of which Other amounts receivable: +€6,322
- Tangible fixed assets +€4,453
up €4,453 (+1193.5%), from €373 to €4,826
- Reserves -€64,141
down €64,141 (-87.5%), from €73,283 to €9,142
- Other debts +€55,504
up €55,504 (+823.8%), from €6,737 to €62,241
- Trade debts +€1,155
up €1,155 (+30.1%), from €3,842 to €4,996
- Gross operating margin -€4,238
down €4,238 (-29.0%), from €14,596 to €10,358
- Financial charges +€1,600
up €1,600 (+47.6%), from €3,359 to €4,959
- Depreciation -€1,543
down €1,543 (-49.0%), from €3,148 to €1,604
- Taxes -€827
down €827 (-36.6%), from €2,259 to €1,432
- Other operating charges +€460
up €460 (+43.0%), from €1,072 to €1,532
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 | €110,321 | €101,362 | -€8,959 | -8.1% |
| Fixed assets | 21/28 | €373 | €4,826 | +€4,453 | +1193.5% |
| Tangible fixed assets | 22/27 | €373 | €4,826 | +€4,453 | +1193.5% |
| Furniture and vehicles | 24 | €373 | €4,826 | +€4,453 | +1193.5% |
| Current assets | 29/58 | €109,948 | €96,536 | -€13,412 | -12.2% |
| Amounts receivable within one year | 40/41 | €13,232 | €21,224 | +€7,992 | +60.4% |
| Trade receivables | 40 | €12,850 | €14,520 | +€1,670 | +13.0% |
| Other amounts receivable | 41 | €382 | €6,704 | +€6,322 | +1654.3% |
| Cash at bank and in hand | 54/58 | €93,116 | €71,791 | -€21,325 | -22.9% |
| Deferred charges and accrued income | 490/1 | €3,599 | €3,521 | -€79 | -2.2% |
| Total equity and liabilities | 10/49 | €110,321 | €101,362 | -€8,959 | -8.1% |
| Equity | 10/15 | €91,833 | €27,692 | -€64,141 | -69.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €73,283 | €9,142 | -€64,141 | -87.5% |
| Distributable reserves | 133 | €73,283 | €9,142 | -€64,141 | -87.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,489 | €73,670 | +€55,182 | +298.5% |
| Amounts payable within one year | 42/48 | €17,894 | €73,670 | +€55,777 | +311.7% |
| Financial debts | 43 | €487 | €140 | -€347 | -71.3% |
| Credit institutions | 430/8 | €487 | €140 | -€347 | -71.3% |
| Trade debts | 44 | €3,842 | €4,996 | +€1,155 | +30.1% |
| Suppliers | 440/4 | €3,842 | €4,996 | +€1,155 | +30.1% |
| Taxes, remuneration and social security | 45 | €6,828 | €6,293 | -€534 | -7.8% |
| Taxes | 450/3 | €225 | €6,293 | +€6,068 | +2696.8% |
| Remuneration and social security | 454/9 | €6,603 | €0 | -€6,603 | -100.0% |
| Other amounts payable | 47/48 | €6,737 | €62,241 | +€55,504 | +823.8% |
| Accrued charges and deferred income | 492/3 | €595 | €0 | -€595 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,148 | €1,604 | -€1,543 | -49.0% |
| Other operating charges | 640/8 | €1,072 | €1,532 | +€460 | +43.0% |
| Gross operating margin | 9900 | €14,596 | €10,358 | -€4,238 | -29.0% |
| Operating profit (loss) | 9901 | €10,376 | €7,221 | -€3,155 | -30.4% |
| Financial income | 75/76B | €0 | €29 | +€29 | |
| Recurring financial income | 75 | €0 | €29 | +€29 | |
| Financial charges | 65/66B | €3,359 | €4,959 | +€1,600 | +47.6% |
| Recurring financial charges | 65 | €3,359 | €4,959 | +€1,600 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €7,017 | €2,291 | -€4,726 | -67.4% |
| Income taxes | 67/77 | €2,259 | €1,432 | -€827 | -36.6% |
| Profit (loss) for the period | 9904 | €4,758 | €859 | -€3,899 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,758 | €859 | -€3,899 | -81.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.