Kastaar 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.
Kastaar Pets
Largest movements
- Receivables within one year -€9,512
down €9,512 (-22.7%), from €41,822 to €32,310
of which Trade receivables: -€10,440
- Cash -€4,529
no longer reported in 2025 (was €4,529)
mainly Trade debts (-€12,215) and Tax, wage and social debts (-€8,412)
- Stocks and contracts +€3,421
up €3,421 (+2.5%), from €137,509 to €140,930
- Tangible fixed assets +€2,561
up €2,561 (+45.2%), from €5,661 to €8,221
of which Plant, machinery and equipment: +€3,412
- Other debts +€13,929
new in 2025: €13,929
- Trade debts -€12,215
down €12,215 (-55.2%), from €22,147 to €9,932
- Profit (loss) carried forward +€12,023
up €12,023 (+12.9%), from €93,323 to €105,346
- Tax, wage and social debts -€8,412
down €8,412 (-35.5%), from €23,715 to €15,303
of which Remuneration and social security: -€11,030
- Debts after one year -€7,401
down €7,401 (-53.6%), from €13,815 to €6,414
- Gross operating margin -€59,834
down €59,834 (-51.4%), from €116,422 to €56,588
- Staff costs -€46,058
down €46,058 (-67.7%), from €67,999 to €21,941
- Taxes -€4,062
down €4,062 (-45.2%), from €8,993 to €4,931
- Financial charges +€2,375
up €2,375 (+27.5%), from €8,632 to €11,007
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 | €194,440 | €186,497 | -€7,943 | -4.1% |
| Fixed assets | 21/28 | €5,661 | €8,221 | +€2,561 | +45.2% |
| Tangible fixed assets | 22/27 | €5,661 | €8,221 | +€2,561 | +45.2% |
| Plant, machinery and equipment | 23 | €3,474 | €6,886 | +€3,412 | +98.2% |
| Furniture and vehicles | 24 | €2,187 | €1,335 | -€851 | -38.9% |
| Current assets | 29/58 | €188,779 | €178,276 | -€10,503 | -5.6% |
| Stocks and contracts in progress | 3 | €137,509 | €140,930 | +€3,421 | +2.5% |
| Stocks | 30/36 | €137,509 | €140,930 | +€3,421 | +2.5% |
| Amounts receivable within one year | 40/41 | €41,822 | €32,310 | -€9,512 | -22.7% |
| Trade receivables | 40 | €41,822 | €31,382 | -€10,440 | -25.0% |
| Other amounts receivable | 41 | - | €928 | +€928 | |
| Cash at bank and in hand | 54/58 | €4,529 | - | -€4,529 | |
| Deferred charges and accrued income | 490/1 | €4,919 | €5,035 | +€116 | +2.4% |
| Total equity and liabilities | 10/49 | €194,440 | €186,497 | -€7,943 | -4.1% |
| Equity | 10/15 | €115,323 | €127,346 | +€12,023 | +10.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,323 | €105,346 | +€12,023 | +12.9% |
| Amounts payable | 17/49 | €79,117 | €59,151 | -€19,966 | -25.2% |
| Amounts payable after more than one year | 17 | €13,815 | €6,414 | -€7,401 | -53.6% |
| Financial debts | 170/4 | €13,815 | €6,414 | -€7,401 | -53.6% |
| Amounts payable within one year | 42/48 | €63,377 | €52,737 | -€10,640 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €17,515 | €13,573 | -€3,942 | -22.5% |
| Trade debts | 44 | €22,147 | €9,932 | -€12,215 | -55.2% |
| Suppliers | 440/4 | €22,147 | €9,932 | -€12,215 | -55.2% |
| Taxes, remuneration and social security | 45 | €23,715 | €15,303 | -€8,412 | -35.5% |
| Taxes | 450/3 | €12,605 | €15,223 | +€2,618 | +20.8% |
| Remuneration and social security | 454/9 | €11,110 | €80 | -€11,030 | -99.3% |
| Other amounts payable | 47/48 | - | €13,929 | +€13,929 | |
| Accrued charges and deferred income | 492/3 | €1,925 | - | -€1,925 | |
| Non-recurring operating income | 76A | - | €26,654 | +€26,654 | |
| Remuneration, social security and pensions | 62 | €67,999 | €21,941 | -€46,058 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,384 | €2,244 | -€140 | -5.9% |
| Other operating charges | 640/8 | €4,067 | €4,389 | +€322 | +7.9% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | €116,422 | €56,588 | -€59,834 | -51.4% |
| Operating profit (loss) | 9901 | €41,971 | €27,961 | -€14,010 | -33.4% |
| Financial income | 75/76B | €7 | €0 | -€7 | -96.2% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -96.2% |
| Financial charges | 65/66B | €8,632 | €11,007 | +€2,375 | +27.5% |
| Recurring financial charges | 65 | €8,632 | €11,007 | +€2,375 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €33,346 | €16,954 | -€16,393 | -49.2% |
| Income taxes | 67/77 | €8,993 | €4,931 | -€4,062 | -45.2% |
| Profit (loss) for the period | 9904 | €24,353 | €12,023 | -€12,330 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,353 | €12,023 | -€12,330 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.