MOULINS BURETTE: 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.
What changed
MOULINS BURETTE
NACE 47.762, Retail sale of pets, pet food and pet supplies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€111,181
2024 · €85,707+€25,473
Equity
€912,054
2024 · €820,874+€91,181
Cash
€145,732
2024 · €160,880-€15,149
Balance sheet total
€2.2m
2024 · €2.1m+€61,934
Largest movements
Assets
- Receivables within one year +€40,768
up €40,768 (+124%), from €32,879 to €73,647
of which Trade receivables: +€40,600
- Tangible fixed assets +€28,458
up €28,458 (+2.4%), from €1.2m to €1.2m
of which Land and buildings: +€26,779
Equity and liabilities
- Reserves +€111,181
up €111,181 (+41.8%), from €265,890 to €377,071
of which Distributable reserves: +€119,240
- Provisions -€34,155
down €34,155 (-49.3%), from €69,330 to €35,174
of which Provisions for liabilities and charges: -€30,000
- Other debts +€26,034
up €26,034 (+66.3%), from €39,264 to €65,298
Income statement
- Provisions -€30,000
new in 2025: -€30,000
- Depreciation +€9,975
up €9,975 (+11.2%), from €88,779 to €98,755
- Taxes +€6,887
up €6,887 (+11.0%), from €62,393 to €69,280
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.
Result 2024
€85,707
Gross operating margin
+€1,966
Staff costs
+€2,834
Depreciation
-€9,975
Provisions
+€30,000
Other operating charges
+€4,879
Financial income
-€297
Financial charges
+€2,952
Taxes
-€6,887
Result 2025
€111,181
raises the resultlowers the result
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.
From operations
+€138,437
Investment
-€127,213
Financing
-€26,373
Cash 2024
€160,880
From operations (derived)
+€138,437
Net result for the year
+€111,181
Depreciation
+€98,755
Stocks and contracts
-€4,690
Receivables within one year
-€40,768
Deferred charges and accrued income
-€3,167
Provisions
-€34,155
Trade debts
-€3,717
Tax, wage and social debts
-€10,768
Other debts
+€26,034
Accrued charges and deferred income
-€268
Investment (derived)
-€127,213
Investment in fixed assets (net)
-€127,213
Financing
-€26,373
Debts after one year
-€21,072
Current portion of long-term debt
+€14,180
Short-term financial debts
+€519
Contributions, distributions and other
-€20,000
Cash 2025
€145,732
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,130,469 | €2,192,403 | +€61,934 | +2.9% |
| Fixed assets | 21/28 | €1,182,038 | €1,210,495 | +€28,458 | +2.4% |
| Tangible fixed assets | 22/27 | €1,180,940 | €1,209,398 | +€28,458 | +2.4% |
| Land and buildings | 22 | €1,106,918 | €1,133,697 | +€26,779 | +2.4% |
| Plant, machinery and equipment | 23 | €35,040 | €25,602 | -€9,438 | -26.9% |
| Furniture and vehicles | 24 | €38,981 | €50,099 | +€11,117 | +28.5% |
| Financial fixed assets | 28 | €1,097 | €1,097 | = | 0.0% |
| Current assets | 29/58 | €948,432 | €981,908 | +€33,476 | +3.5% |
| Stocks and contracts in progress | 3 | €748,244 | €752,934 | +€4,690 | +0.6% |
| Stocks | 30/36 | €748,244 | €752,934 | +€4,690 | +0.6% |
| Amounts receivable within one year | 40/41 | €32,879 | €73,647 | +€40,768 | +124% |
| Trade receivables | 40 | €17,146 | €57,746 | +€40,600 | +237% |
| Other amounts receivable | 41 | €15,733 | €15,901 | +€168 | +1.1% |
| Cash at bank and in hand | 54/58 | €160,880 | €145,732 | -€15,149 | -9.4% |
| Deferred charges and accrued income | 490/1 | €6,428 | €9,595 | +€3,167 | +49.3% |
| Total equity and liabilities | 10/49 | €2,130,469 | €2,192,403 | +€61,934 | +2.9% |
| Equity | 10/15 | €820,874 | €912,054 | +€91,181 | +11.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €265,890 | €377,071 | +€111,181 | +41.8% |
| Non-distributable reserves | 130/1 | €6,383 | €6,383 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €183 | €183 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,276 | €68,217 | -€8,059 | -10.6% |
| Distributable reserves | 133 | €183,231 | €302,471 | +€119,240 | +65.1% |
| Profit (loss) carried forward | 14 | €492,983 | €472,983 | -€20,000 | -4.1% |
| Provisions and deferred taxes | 16 | €69,330 | €35,174 | -€34,155 | -49.3% |
| Provisions for liabilities and charges | 160/5 | €30,000 | - | -€30,000 | |
| Major repairs and maintenance | 162 | €30,000 | - | -€30,000 | |
| Deferred taxes | 168 | €39,330 | €35,174 | -€4,155 | -10.6% |
| Amounts payable | 17/49 | €1,240,266 | €1,245,175 | +€4,909 | +0.4% |
| Amounts payable after more than one year | 17 | €727,694 | €706,622 | -€21,072 | -2.9% |
| Financial debts | 170/4 | €584,662 | €573,590 | -€11,072 | -1.9% |
| Other amounts payable | 178/9 | €143,032 | €133,032 | -€10,000 | -7.0% |
| Amounts payable within one year | 42/48 | €501,898 | €528,146 | +€26,249 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €95,343 | €109,523 | +€14,180 | +14.9% |
| Financial debts | 43 | €48,759 | €49,279 | +€519 | +1.1% |
| Credit institutions | 430/8 | €48,759 | €49,279 | +€519 | +1.1% |
| Trade debts | 44 | €212,728 | €209,011 | -€3,717 | -1.7% |
| Suppliers | 440/4 | €212,728 | €209,011 | -€3,717 | -1.7% |
| Taxes, remuneration and social security | 45 | €105,803 | €95,035 | -€10,768 | -10.2% |
| Taxes | 450/3 | €47,504 | €45,696 | -€1,807 | -3.8% |
| Remuneration and social security | 454/9 | €58,299 | €49,339 | -€8,960 | -15.4% |
| Other amounts payable | 47/48 | €39,264 | €65,298 | +€26,034 | +66.3% |
| Accrued charges and deferred income | 492/3 | €10,674 | €10,406 | -€268 | -2.5% |
| Non-recurring operating income | 76A | €41,593 | €15,080 | -€26,513 | -63.7% |
| Remuneration, social security and pensions | 62 | €311,558 | €308,724 | -€2,834 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,779 | €98,755 | +€9,975 | +11.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€30,000 | -€30,000 | |
| Other operating charges | 640/8 | €24,389 | €19,510 | -€4,879 | -20.0% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €624,905 | €626,871 | +€1,966 | +0.3% |
| Operating profit (loss) | 9901 | €200,178 | €229,883 | +€29,705 | +14.8% |
| Financial income | 75/76B | €546 | €249 | -€297 | -54.4% |
| Recurring financial income | 75 | €546 | €249 | -€297 | -54.4% |
| Financial charges | 65/66B | €56,779 | €53,827 | -€2,952 | -5.2% |
| Recurring financial charges | 65 | €56,779 | €53,827 | -€2,952 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €143,945 | €176,305 | +€32,360 | +22.5% |
| Transfer from deferred taxes | 780 | €4,155 | €4,155 | = | 0.0% |
| Income taxes | 67/77 | €62,393 | €69,280 | +€6,887 | +11.0% |
| Profit (loss) for the period | 9904 | €85,707 | €111,181 | +€25,473 | +29.7% |
| Transfer from tax-exempt reserves | 789 | €8,059 | €8,059 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,766 | €119,240 | +€25,473 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.