Pets & Planet: what changed
Two fiscal 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.
Pets & Planet
Largest movements
- Intangible fixed assets +€244,528
up €244,528 (+74.5%), from €328,136 to €572,663
- Receivables within one year -€143,361
down €143,361 (-30.7%), from €466,913 to €323,553
of which Other amounts receivable: -€204,550
- Cash -€71,755
down €71,755 (-24.0%), from €299,362 to €227,607
mainly Investment in fixed assets (net) (-€392,279) and Debts after one year (-€88,485)
- Profit (loss) carried forward +€107,519
up €107,519 (+12.5%), from -€859,462 to -€751,943
- Debts after one year -€88,485
down €88,485 (-30.3%), from €292,400 to €203,915
- Trade debts +€67,384
up €67,384 (+96.3%), from €69,948 to €137,332
- Investment grants -€61,971
down €61,971 (-11.9%), from €521,274 to €459,303
- Gross operating margin +€397,477
up €397,477, from -€3,974 to €393,503
- Staff costs +€74,813
up €74,813 (+64.6%), from €115,782 to €190,595
- Depreciation +€62,448
up €62,448 (+85.6%), from €72,918 to €135,366
- Financial income +€36,425
up €36,425 (+132.3%), from €27,532 to €63,957
- Financial charges -€6,962
down €6,962 (-22.1%), from €31,506 to €24,544
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.
Cash bridge derived
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 | €1,293,743 | €1,326,590 | +€32,847 | +2.5% |
| Fixed assets | 21/28 | €335,486 | €592,398 | +€256,913 | +76.6% |
| Intangible fixed assets | 21 | €328,136 | €572,663 | +€244,528 | +74.5% |
| Tangible fixed assets | 22/27 | €4,755 | €15,982 | +€11,227 | +236.1% |
| Plant, machinery and equipment | 23 | €1,646 | €6,903 | +€5,258 | +319.5% |
| Furniture and vehicles | 24 | €609 | €6,705 | +€6,096 | +1001.8% |
| Other tangible fixed assets | 26 | €2,501 | €2,374 | -€127 | -5.1% |
| Financial fixed assets | 28 | €2,595 | €3,753 | +€1,158 | +44.6% |
| Current assets | 29/58 | €958,257 | €734,192 | -€224,065 | -23.4% |
| Stocks and contracts in progress | 3 | €186,566 | €180,236 | -€6,330 | -3.4% |
| Stocks | 30/36 | €186,566 | €180,236 | -€6,330 | -3.4% |
| Amounts receivable within one year | 40/41 | €466,913 | €323,553 | -€143,361 | -30.7% |
| Trade receivables | 40 | €40,137 | €101,327 | +€61,190 | +152.5% |
| Other amounts receivable | 41 | €426,776 | €222,226 | -€204,550 | -47.9% |
| Cash at bank and in hand | 54/58 | €299,362 | €227,607 | -€71,755 | -24.0% |
| Deferred charges and accrued income | 490/1 | €5,417 | €2,797 | -€2,620 | -48.4% |
| Total equity and liabilities | 10/49 | €1,293,743 | €1,326,590 | +€32,847 | +2.5% |
| Equity | 10/15 | €792,122 | €837,670 | +€45,548 | +5.8% |
| Contributions | 10/11 | €1,130,309 | €1,130,309 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€859,462 | -€751,943 | +€107,519 | +12.5% |
| Investment grants | 15 | €521,274 | €459,303 | -€61,971 | -11.9% |
| Amounts payable | 17/49 | €501,621 | €488,920 | -€12,701 | -2.5% |
| Amounts payable after more than one year | 17 | €292,400 | €203,915 | -€88,485 | -30.3% |
| Financial debts | 170/4 | €292,400 | €203,915 | -€88,485 | -30.3% |
| Amounts payable within one year | 42/48 | €209,221 | €285,005 | +€75,784 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €81,188 | €88,485 | +€7,296 | +9.0% |
| Financial debts | 43 | €16,641 | €7,543 | -€9,098 | -54.7% |
| Credit institutions | 430/8 | €16,641 | €7,543 | -€9,098 | -54.7% |
| Trade debts | 44 | €69,948 | €137,332 | +€67,384 | +96.3% |
| Suppliers | 440/4 | €69,948 | €137,332 | +€67,384 | +96.3% |
| Taxes, remuneration and social security | 45 | €40,751 | €51,645 | +€10,894 | +26.7% |
| Taxes | 450/3 | €29,615 | €26,466 | -€3,148 | -10.6% |
| Remuneration and social security | 454/9 | €11,136 | €25,179 | +€14,043 | +126.1% |
| Other amounts payable | 47/48 | €693 | - | -€693 | |
| Remuneration, social security and pensions | 62 | €115,782 | €190,595 | +€74,813 | +64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,918 | €135,366 | +€62,448 | +85.6% |
| Other operating charges | 640/8 | €8,636 | €11,915 | +€3,279 | +38.0% |
| Gross operating margin | 9900 | -€3,974 | €393,503 | +€397,477 | |
| Operating profit (loss) | 9901 | -€201,310 | €55,627 | +€256,937 | |
| Financial income | 75/76B | €27,532 | €63,957 | +€36,425 | +132.3% |
| Recurring financial income | 75 | €27,532 | €63,957 | +€36,425 | +132.3% |
| Financial charges | 65/66B | €31,506 | €24,544 | -€6,962 | -22.1% |
| Recurring financial charges | 65 | €31,506 | €24,544 | -€6,962 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€205,284 | €95,040 | +€300,324 | |
| Income taxes | 67/77 | -€11,304 | -€12,480 | -€1,176 | -10.4% |
| Profit (loss) for the period | 9904 | -€193,980 | €107,519 | +€301,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€193,980 | €107,519 | +€301,499 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.