PestKare: 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.
PestKare
Largest movements
- Receivables within one year +€33,817
up €33,817 (+37.3%), from €90,592 to €124,409
of which Trade receivables: +€27,779
- Cash -€20,616
down €20,616 (-38.7%), from €53,267 to €32,651
mainly Other debts (-€124,122) and Receivables within one year (-€33,817)
- Intangible fixed assets +€4,620
new in 2025: €4,620
- Tangible fixed assets -€3,353
down €3,353 (-61.0%), from €5,497 to €2,144
- Other debts -€124,122
down €124,122 (-59.5%), from €208,463 to €84,340
- Profit (loss) carried forward +€107,528
up €107,528 (+79.5%), from -€135,196 to -€27,668
- Trade debts +€27,293
up €27,293 (+72.1%), from €37,842 to €65,135
- Tax, wage and social debts +€9,172
up €9,172 (+55.8%), from €16,448 to €25,620
of which Taxes: +€12,137
- Gross operating margin +€150,971
up €150,971 (+290%), from €52,006 to €202,976
- Staff costs -€43,396
down €43,396 (-33.1%), from €131,096 to €87,700
- Financial charges -€5,581
down €5,581 (-93.8%), from €5,952 to €371
- Write-downs +€3,289
up €3,289, from -€1,414 to €1,876
- Financial income -€2,646
down €2,646 (-85.6%), from €3,090 to €444
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 | €162,020 | €178,430 | +€16,409 | +10.1% |
| Fixed assets | 21/28 | €5,497 | €6,764 | +€1,267 | +23.0% |
| Intangible fixed assets | 21 | - | €4,620 | +€4,620 | |
| Tangible fixed assets | 22/27 | €5,497 | €2,144 | -€3,353 | -61.0% |
| Furniture and vehicles | 24 | €5,497 | €2,144 | -€3,353 | -61.0% |
| Current assets | 29/58 | €156,523 | €171,666 | +€15,143 | +9.7% |
| Stocks and contracts in progress | 3 | €11,300 | €11,836 | +€536 | +4.7% |
| Stocks | 30/36 | €11,300 | €11,836 | +€536 | +4.7% |
| Amounts receivable within one year | 40/41 | €90,592 | €124,409 | +€33,817 | +37.3% |
| Trade receivables | 40 | €89,302 | €117,081 | +€27,779 | +31.1% |
| Other amounts receivable | 41 | €1,290 | €7,328 | +€6,038 | +468% |
| Cash at bank and in hand | 54/58 | €53,267 | €32,651 | -€20,616 | -38.7% |
| Deferred charges and accrued income | 490/1 | €1,364 | €2,769 | +€1,405 | +103% |
| Total equity and liabilities | 10/49 | €162,020 | €178,430 | +€16,409 | +10.1% |
| Equity | 10/15 | -€106,077 | €1,451 | +€107,528 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,518 | €10,518 | = | 0.0% |
| Distributable reserves | 133 | €10,518 | €10,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,196 | -€27,668 | +€107,528 | +79.5% |
| Amounts payable | 17/49 | €268,098 | €176,979 | -€91,119 | -34.0% |
| Amounts payable after more than one year | 17 | €1,492 | €0 | -€1,492 | -100% |
| Financial debts | 170/4 | €1,492 | €0 | -€1,492 | -100% |
| Amounts payable within one year | 42/48 | €266,307 | €176,979 | -€89,327 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,554 | €1,773 | -€1,781 | -50.1% |
| Financial debts | 43 | - | €110 | +€110 | |
| Credit institutions | 430/8 | - | €110 | +€110 | |
| Trade debts | 44 | €37,842 | €65,135 | +€27,293 | +72.1% |
| Suppliers | 440/4 | €37,842 | €65,135 | +€27,293 | +72.1% |
| Taxes, remuneration and social security | 45 | €16,448 | €25,620 | +€9,172 | +55.8% |
| Taxes | 450/3 | €3,689 | €15,826 | +€12,137 | +329% |
| Remuneration and social security | 454/9 | €12,758 | €9,793 | -€2,965 | -23.2% |
| Other amounts payable | 47/48 | €208,463 | €84,340 | -€124,122 | -59.5% |
| Accrued charges and deferred income | 492/3 | €299 | €0 | -€299 | -100% |
| Non-recurring operating income | 76A | - | €38,463 | +€38,463 | |
| Remuneration, social security and pensions | 62 | €131,096 | €87,700 | -€43,396 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,981 | €4,697 | +€716 | +18.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,414 | €1,876 | +€3,289 | |
| Other operating charges | 640/8 | €2,888 | €850 | -€2,038 | -70.6% |
| Gross operating margin | 9900 | €52,006 | €202,976 | +€150,971 | +290% |
| Operating profit (loss) | 9901 | -€84,547 | €107,853 | +€192,399 | |
| Financial income | 75/76B | €3,090 | €444 | -€2,646 | -85.6% |
| Recurring financial income | 75 | €3,090 | €444 | -€2,646 | -85.6% |
| Financial charges | 65/66B | €5,952 | €371 | -€5,581 | -93.8% |
| Recurring financial charges | 65 | €5,952 | €371 | -€5,581 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | -€87,409 | €107,926 | +€195,335 | |
| Income taxes | 67/77 | €446 | €398 | -€48 | -10.8% |
| Profit (loss) for the period | 9904 | -€87,855 | €107,528 | +€195,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87,855 | €107,528 | +€195,383 |
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 26 October 2026 via checked.be.