PET CARE: 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.
PET CARE
Largest movements
- Tangible fixed assets -€43,576
down €43,576 (-3.6%), from €1.2m to €1.2m
of which Land and buildings: -€42,463
- Profit (loss) carried forward -€20,147
down €20,147 (-6.8%), from -€296,563 to -€316,710
- Debts after one year -€15,387
down €15,387 (-6.9%), from €223,602 to €208,215
of which Financial debts: -€15,387
- Gross operating margin +€20,397
up €20,397 (+1,084%), from €1,881 to €22,278
- Depreciation +€9,046
up €9,046 (+26.2%), from €34,530 to €43,576
- Financial income -€4,408
down €4,408 (-100%), from €4,408 to €0
- Other operating charges +€431
up €431 (+10.3%), from €4,178 to €4,610
- Financial charges -€382
down €382 (-12.3%), from €3,110 to €2,728
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 | €1,253,160 | €1,198,402 | -€54,758 | -4.4% |
| Fixed assets | 21/28 | €1,204,243 | €1,160,667 | -€43,576 | -3.6% |
| Tangible fixed assets | 22/27 | €1,204,243 | €1,160,667 | -€43,576 | -3.6% |
| Land and buildings | 22 | €1,200,670 | €1,158,207 | -€42,463 | -3.5% |
| Furniture and vehicles | 24 | €3,573 | €2,460 | -€1,113 | -31.1% |
| Current assets | 29/58 | €48,917 | €37,735 | -€11,181 | -22.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,583 | €1,373 | -€1,210 | -46.8% |
| Trade receivables | 40 | €1,238 | €1,350 | +€113 | +9.1% |
| Other amounts receivable | 41 | €1,345 | €23 | -€1,323 | -98.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €46,334 | €35,146 | -€11,188 | -24.1% |
| Deferred charges and accrued income | 490/1 | €0 | €1,216 | +€1,216 | |
| Total equity and liabilities | 10/49 | €1,253,160 | €1,198,402 | -€54,758 | -4.4% |
| Equity | 10/15 | €768,708 | €742,195 | -€26,513 | -3.4% |
| Contributions | 10/11 | €914,000 | €914,000 | = | 0.0% |
| Reserves | 13 | €151,270 | €144,904 | -€6,366 | -4.2% |
| Tax-exempt reserves | 132 | €151,105 | €144,739 | -€6,366 | -4.2% |
| Distributable reserves | 133 | €166 | €166 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€296,563 | -€316,710 | -€20,147 | -6.8% |
| Provisions and deferred taxes | 16 | €50,368 | €48,246 | -€2,122 | -4.2% |
| Deferred taxes | 168 | €50,368 | €48,246 | -€2,122 | -4.2% |
| Amounts payable | 17/49 | €434,084 | €407,961 | -€26,123 | -6.0% |
| Amounts payable after more than one year | 17 | €223,602 | €208,215 | -€15,387 | -6.9% |
| Financial debts | 170/4 | €221,972 | €206,585 | -€15,387 | -6.9% |
| Other amounts payable | 178/9 | €1,630 | €1,630 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209,622 | €198,548 | -€11,074 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €15,043 | €15,387 | +€344 | +2.3% |
| Trade debts | 44 | €1,948 | €0 | -€1,948 | -100% |
| Suppliers | 440/4 | €1,948 | €0 | -€1,948 | -100% |
| Other amounts payable | 47/48 | €192,630 | €183,161 | -€9,469 | -4.9% |
| Accrued charges and deferred income | 492/3 | €860 | €1,198 | +€338 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,530 | €43,576 | +€9,046 | +26.2% |
| Other operating charges | 640/8 | €4,178 | €4,610 | +€431 | +10.3% |
| Gross operating margin | 9900 | €1,881 | €22,278 | +€20,397 | +1,084% |
| Operating profit (loss) | 9901 | -€36,828 | -€25,907 | +€10,920 | +29.7% |
| Financial income | 75/76B | €4,408 | €0 | -€4,408 | -100% |
| Recurring financial income | 75 | €4,408 | €0 | -€4,408 | -100% |
| Financial charges | 65/66B | €3,110 | €2,728 | -€382 | -12.3% |
| Recurring financial charges | 65 | €3,110 | €2,728 | -€382 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,529 | -€28,635 | +€6,894 | +19.4% |
| Transfer from deferred taxes | 780 | €2,135 | €2,122 | -€13 | -0.6% |
| Profit (loss) for the period | 9904 | -€33,394 | -€26,513 | +€6,881 | +20.6% |
| Transfer from tax-exempt reserves | 789 | €6,404 | €6,366 | -€38 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,991 | -€20,147 | +€6,843 | +25.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.