PETS STUDIOZ: 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 STUDIOZ
Largest movements
- Tangible fixed assets -€17,887
down €17,887 (-50.9%), from €35,132 to €17,245
- Cash -€4,873
down €4,873 (-44.6%), from €10,935 to €6,062
mainly Net result for the year (-€25,905) and Current portion of long-term debt (-€11,086)
- Receivables within one year +€903
up €903 (+49.1%), from €1,838 to €2,741
- Profit (loss) carried forward -€25,905
down €25,905 (-32.6%), from -€79,351 to -€105,256
- Other debts +€18,352
up €18,352 (+20.2%), from €91,076 to €109,428
- Current portion of long-term debt -€11,086
down €11,086 (-89.9%), from €12,336 to €1,250
- Trade debts -€2,059
down €2,059 (-61.0%), from €3,373 to €1,314
- Debts after one year -€1,058
no longer reported in 2025 (was €1,058)
- Gross operating margin -€2,976
down €2,976 (-94.9%), from -€3,134 to -€6,109
- Financial charges -€977
down €977 (-65.1%), from €1,502 to €525
- Other operating charges -€273
down €273 (-16.6%), from €1,647 to €1,374
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 | €47,905 | €26,048 | -€21,857 | -45.6% |
| Fixed assets | 21/28 | €35,132 | €17,245 | -€17,887 | -50.9% |
| Tangible fixed assets | 22/27 | €35,132 | €17,245 | -€17,887 | -50.9% |
| Land and buildings | 22 | €35,132 | €17,245 | -€17,887 | -50.9% |
| Current assets | 29/58 | €12,773 | €8,803 | -€3,970 | -31.1% |
| Amounts receivable within one year | 40/41 | €1,838 | €2,741 | +€903 | +49.1% |
| Other amounts receivable | 41 | €1,838 | €2,741 | +€903 | +49.1% |
| Cash at bank and in hand | 54/58 | €10,935 | €6,062 | -€4,873 | -44.6% |
| Total equity and liabilities | 10/49 | €47,905 | €26,048 | -€21,857 | -45.6% |
| Equity | 10/15 | -€60,131 | -€86,036 | -€25,905 | -43.1% |
| Contributions | 10/11 | €17,360 | €17,360 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,351 | -€105,256 | -€25,905 | -32.6% |
| Amounts payable | 17/49 | €108,036 | €112,084 | +€4,048 | +3.7% |
| Amounts payable after more than one year | 17 | €1,058 | - | -€1,058 | |
| Financial debts | 170/4 | €1,058 | - | -€1,058 | |
| Amounts payable within one year | 42/48 | €106,978 | €112,084 | +€5,105 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €12,336 | €1,250 | -€11,086 | -89.9% |
| Trade debts | 44 | €3,373 | €1,314 | -€2,059 | -61.0% |
| Suppliers | 440/4 | €3,373 | €1,314 | -€2,059 | -61.0% |
| Taxes, remuneration and social security | 45 | €194 | €92 | -€102 | -52.5% |
| Taxes | 450/3 | €194 | €92 | -€102 | -52.5% |
| Other amounts payable | 47/48 | €91,076 | €109,428 | +€18,352 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,887 | €17,887 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,647 | €1,374 | -€273 | -16.6% |
| Gross operating margin | 9900 | -€3,134 | -€6,109 | -€2,976 | -94.9% |
| Operating profit (loss) | 9901 | -€22,668 | -€25,371 | -€2,703 | -11.9% |
| Financial income | 75/76B | €49 | €64 | +€15 | +30.7% |
| Recurring financial income | 75 | €49 | €64 | +€15 | +30.7% |
| Financial charges | 65/66B | €1,502 | €525 | -€977 | -65.1% |
| Recurring financial charges | 65 | €1,502 | €525 | -€977 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,120 | -€25,831 | -€1,711 | -7.1% |
| Income taxes | 67/77 | €73 | €74 | +€1 | +1.1% |
| Profit (loss) for the period | 9904 | -€24,193 | -€25,905 | -€1,712 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,193 | -€25,905 | -€1,712 | -7.1% |
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 5 October 2026 via checked.be.