Pet’s Factory: what changed
What changed
Pet’s Factory
NACE 47.762, Retail sale of pets, pet food and pet supplies
filed annual accounts (NBB)
Net result for the year
-€167,855
2024 · -€158,114-€9,741
Equity
-€413,142
2024 · -€245,286-€167,855
Cash
€14,309
2024 · €36,056-€21,747
Balance sheet total
€424,138
2024 · €463,826-€39,688
Largest movements
Assets
- Tangible fixed assets -€24,847
down €24,847 (-15.1%), from €164,029 to €139,182
of which Plant, machinery and equipment: -€20,114
- Cash -€21,747
down €21,747 (-60.3%), from €36,056 to €14,309
mainly Net result for the year (-€167,855) and Debts after one year (-€41,226)
- Stocks and contracts +€10,897
up €10,897 (+4.3%), from €250,500 to €261,397
Equity and liabilities
- Profit (loss) carried forward -€167,855
down €167,855 (-63.6%), from -€263,886 to -€431,742
- Other debts +€164,459
up €164,459 (+34.2%), from €481,360 to €645,819
- Debts after one year -€41,226
down €41,226 (-41.1%), from €100,288 to €59,062
Income statement
- Gross operating margin -€16,781
down €16,781 (-25.1%), from €66,884 to €50,102
- Staff costs -€10,052
down €10,052 (-5.2%), from €191,745 to €181,693
- Depreciation +€3,726
up €3,726 (+16.9%), from €22,064 to €25,790
- Financial charges -€1,278
down €1,278 (-21.0%), from €6,080 to €4,802
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€158,114
Gross operating margin
-€16,781
Staff costs
+€10,052
Depreciation
-€3,726
Other operating charges
-€96
Financial income
-€467
Financial charges
+€1,278
Result 2025
-€167,855
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€21,446
Investment
-€943
Financing
-€42,251
Cash 2024
€36,056
From operations (derived)
+€21,446
Net result for the year
-€167,855
Depreciation
+€25,790
Stocks and contracts
-€10,897
Deferred charges and accrued income
+€3,990
Trade debts
+€1,587
Tax, wage and social debts
+€4,372
Other debts
+€164,459
Investment (derived)
-€943
Investment in fixed assets (net)
-€943
Financing
-€42,251
Debts after one year
-€41,226
Current portion of long-term debt
-€1,025
Cash 2025
€14,309
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €463,826 | €424,138 | -€39,688 | -8.6% |
| Fixed assets | 21/28 | €164,129 | €139,282 | -€24,847 | -15.1% |
| Tangible fixed assets | 22/27 | €164,029 | €139,182 | -€24,847 | -15.1% |
| Plant, machinery and equipment | 23 | €142,171 | €122,057 | -€20,114 | -14.1% |
| Furniture and vehicles | 24 | €21,858 | €17,125 | -€4,734 | -21.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €299,697 | €284,856 | -€14,841 | -5.0% |
| Stocks and contracts in progress | 3 | €250,500 | €261,397 | +€10,897 | +4.3% |
| Stocks | 30/36 | €250,500 | €261,397 | +€10,897 | +4.3% |
| Amounts receivable within one year | 40/41 | €5,648 | €5,648 | = | 0.0% |
| Other amounts receivable | 41 | €5,648 | €5,648 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,056 | €14,309 | -€21,747 | -60.3% |
| Deferred charges and accrued income | 490/1 | €7,493 | €3,503 | -€3,990 | -53.3% |
| Total equity and liabilities | 10/49 | €463,826 | €424,138 | -€39,688 | -8.6% |
| Equity | 10/15 | -€245,286 | -€413,142 | -€167,855 | -68.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€263,886 | -€431,742 | -€167,855 | -63.6% |
| Amounts payable | 17/49 | €709,112 | €837,279 | +€128,167 | +18.1% |
| Amounts payable after more than one year | 17 | €100,288 | €59,062 | -€41,226 | -41.1% |
| Financial debts | 170/4 | €100,288 | €59,062 | -€41,226 | -41.1% |
| Amounts payable within one year | 42/48 | €608,824 | €778,217 | +€169,393 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €41,779 | €40,754 | -€1,025 | -2.5% |
| Trade debts | 44 | €51,215 | €52,802 | +€1,587 | +3.1% |
| Suppliers | 440/4 | €51,215 | €52,802 | +€1,587 | +3.1% |
| Taxes, remuneration and social security | 45 | €34,471 | €38,842 | +€4,372 | +12.7% |
| Taxes | 450/3 | €4,095 | €11,383 | +€7,288 | +178% |
| Remuneration and social security | 454/9 | €30,376 | €27,460 | -€2,916 | -9.6% |
| Other amounts payable | 47/48 | €481,360 | €645,819 | +€164,459 | +34.2% |
| Remuneration, social security and pensions | 62 | €191,745 | €181,693 | -€10,052 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,064 | €25,790 | +€3,726 | +16.9% |
| Other operating charges | 640/8 | €5,578 | €5,675 | +€96 | +1.7% |
| Gross operating margin | 9900 | €66,884 | €50,102 | -€16,781 | -25.1% |
| Operating profit (loss) | 9901 | -€152,503 | -€163,055 | -€10,552 | -6.9% |
| Financial income | 75/76B | €469 | €2 | -€467 | -99.6% |
| Recurring financial income | 75 | €469 | €2 | -€467 | -99.6% |
| Financial charges | 65/66B | €6,080 | €4,802 | -€1,278 | -21.0% |
| Recurring financial charges | 65 | €6,080 | €4,802 | -€1,278 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€158,114 | -€167,855 | -€9,741 | -6.2% |
| Profit (loss) for the period | 9904 | -€158,114 | -€167,855 | -€9,741 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€158,114 | -€167,855 | -€9,741 | -6.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.