Jest and Pets: 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.
Jest and Pets
Largest movements
- Tangible fixed assets +€132,152
up €132,152 (+237%), from €55,668 to €187,820
of which Leasing and similar rights: +€90,000
- Stocks and contracts +€29,215
up €29,215 (+32.8%), from €89,152 to €118,366
- Receivables within one year -€19,281
down €19,281 (-48.0%), from €40,187 to €20,906
of which Other amounts receivable: -€19,357
- Cash +€19,057
up €19,057 (+43.1%), from €44,234 to €63,291
mainly Trade debts (+€142,805) and Debts after one year (+€141,138)
- Deferred charges and accrued income -€5,586
down €5,586 (-88.7%), from €6,295 to €709
- Trade debts +€142,805
up €142,805 (+921%), from €15,512 to €158,317
- Debts after one year +€141,138
up €141,138 (+549%), from €25,703 to €166,840
- Tax, wage and social debts -€64,082
down €64,082 (-47.7%), from €134,279 to €70,197
of which Taxes: -€52,106
- Profit (loss) carried forward -€50,579
down €50,579 (-148%), from -€34,089 to -€84,668
- Current portion of long-term debt -€12,123
down €12,123 (-20.0%), from €60,715 to €48,592
- Gross operating margin -€15,118
down €15,118 (-7.5%), from €201,677 to €186,558
- Other operating charges +€8,233
up €8,233 (+141%), from €5,826 to €14,059
- Financial charges +€7,697
up €7,697 (+63.4%), from €12,132 to €19,829
- Staff costs +€2,914
up €2,914 (+1.8%), from €162,084 to €164,998
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 | €315,535 | €469,646 | +€154,111 | +48.8% |
| Fixed assets | 21/28 | €135,668 | €266,374 | +€130,706 | +96.3% |
| Intangible fixed assets | 21 | €80,000 | €78,154 | -€1,846 | -2.3% |
| Tangible fixed assets | 22/27 | €55,668 | €187,820 | +€132,152 | +237% |
| Plant, machinery and equipment | 23 | €13,346 | €10,124 | -€3,222 | -24.1% |
| Furniture and vehicles | 24 | €42,322 | €69,923 | +€27,601 | +65.2% |
| Leasing and similar rights | 25 | - | €90,000 | +€90,000 | |
| Other tangible fixed assets | 26 | - | €17,773 | +€17,773 | |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €179,867 | €203,271 | +€23,405 | +13.0% |
| Stocks and contracts in progress | 3 | €89,152 | €118,366 | +€29,215 | +32.8% |
| Stocks | 30/36 | €89,152 | €118,366 | +€29,215 | +32.8% |
| Amounts receivable within one year | 40/41 | €40,187 | €20,906 | -€19,281 | -48.0% |
| Trade receivables | 40 | €0 | €76 | +€76 | |
| Other amounts receivable | 41 | €40,187 | €20,830 | -€19,357 | -48.2% |
| Cash at bank and in hand | 54/58 | €44,234 | €63,291 | +€19,057 | +43.1% |
| Deferred charges and accrued income | 490/1 | €6,295 | €709 | -€5,586 | -88.7% |
| Total equity and liabilities | 10/49 | €315,535 | €469,646 | +€154,111 | +48.8% |
| Equity | 10/15 | -€27,889 | -€78,468 | -€50,579 | -181% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,089 | -€84,668 | -€50,579 | -148% |
| Amounts payable | 17/49 | €343,424 | €548,114 | +€204,690 | +59.6% |
| Amounts payable after more than one year | 17 | €25,703 | €166,840 | +€141,138 | +549% |
| Financial debts | 170/4 | €25,703 | €166,840 | +€141,138 | +549% |
| Amounts payable within one year | 42/48 | €316,621 | €381,274 | +€64,652 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €60,715 | €48,592 | -€12,123 | -20.0% |
| Financial debts | 43 | €106,115 | €104,167 | -€1,947 | -1.8% |
| Credit institutions | 430/8 | €106,115 | €104,167 | -€1,947 | -1.8% |
| Trade debts | 44 | €15,512 | €158,317 | +€142,805 | +921% |
| Suppliers | 440/4 | €15,512 | €158,317 | +€142,805 | +921% |
| Taxes, remuneration and social security | 45 | €134,279 | €70,197 | -€64,082 | -47.7% |
| Taxes | 450/3 | €87,989 | €35,883 | -€52,106 | -59.2% |
| Remuneration and social security | 454/9 | €46,291 | €34,314 | -€11,976 | -25.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,100 | €0 | -€1,100 | -100% |
| Remuneration, social security and pensions | 62 | €162,084 | €164,998 | +€2,914 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,361 | €35,601 | +€1,239 | +3.6% |
| Other operating charges | 640/8 | €5,826 | €14,059 | +€8,233 | +141% |
| Non-recurring operating charges | 66A | - | €4,381 | +€4,381 | |
| Gross operating margin | 9900 | €201,677 | €186,558 | -€15,118 | -7.5% |
| Operating profit (loss) | 9901 | -€596 | -€32,481 | -€31,885 | -5,353% |
| Financial income | 75/76B | €3,111 | €1,938 | -€1,173 | -37.7% |
| Recurring financial income | 75 | €3,111 | €1,938 | -€1,173 | -37.7% |
| Financial charges | 65/66B | €12,132 | €19,829 | +€7,697 | +63.4% |
| Recurring financial charges | 65 | €12,132 | €19,829 | +€7,697 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,617 | -€50,372 | -€40,755 | -424% |
| Income taxes | 67/77 | €711 | €207 | -€505 | -70.9% |
| Profit (loss) for the period | 9904 | -€10,328 | -€50,579 | -€40,251 | -390% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,328 | -€50,579 | -€40,251 | -390% |
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 30 October 2026 via checked.be.