PETSHOP: 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.
PETSHOP
Largest movements
- Receivables within one year -€35,376
down €35,376 (-74.4%), from €47,535 to €12,159
of which Other amounts receivable: -€26,466
- Cash -€34,247
down €34,247 (-42.7%), from €80,288 to €46,041
mainly Debts after one year (-€50,815) and Trade debts (-€40,766)
- Intangible fixed assets -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Stocks and contracts +€16,508
up €16,508 (+16.8%), from €98,087 to €114,594
- Tangible fixed assets +€6,765
up €6,765 (+3.4%), from €197,163 to €203,928
of which Plant, machinery and equipment: +€7,151
- Debts after one year -€50,815
down €50,815 (-68.5%), from €74,221 to €23,406
- Trade debts -€40,766
down €40,766 (-27.9%), from €146,332 to €105,566
- Short-term financial debts +€24,974
up €24,974 (+492%), from €5,071 to €30,045
- Reserves +€6,000
up €6,000 (+40.4%), from €14,860 to €20,860
of which Distributable reserves: +€6,000
- Staff costs +€11,249
up €11,249 (+8.1%), from €139,586 to €150,835
- Gross operating margin +€6,615
up €6,615 (+3.2%), from €209,723 to €216,338
- Other operating charges +€5,950
up €5,950 (+296%), from €2,009 to €7,960
- Taxes -€3,105
down €3,105 (-40.2%), from €7,725 to €4,620
- Financial charges -€2,252
down €2,252 (-42.6%), from €5,287 to €3,035
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 | €485,590 | €418,996 | -€66,594 | -13.7% |
| Formation expenses | 20 | €570 | €380 | -€190 | -33.3% |
| Fixed assets | 21/28 | €258,597 | €245,362 | -€13,235 | -5.1% |
| Intangible fixed assets | 21 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Tangible fixed assets | 22/27 | €197,163 | €203,928 | +€6,765 | +3.4% |
| Plant, machinery and equipment | 23 | €194,424 | €201,575 | +€7,151 | +3.7% |
| Furniture and vehicles | 24 | €2,739 | €2,354 | -€385 | -14.1% |
| Financial fixed assets | 28 | €1,434 | €1,434 | = | 0.0% |
| Current assets | 29/58 | €226,423 | €173,254 | -€53,169 | -23.5% |
| Stocks and contracts in progress | 3 | €98,087 | €114,594 | +€16,508 | +16.8% |
| Stocks | 30/36 | €98,087 | €114,594 | +€16,508 | +16.8% |
| Amounts receivable within one year | 40/41 | €47,535 | €12,159 | -€35,376 | -74.4% |
| Trade receivables | 40 | €12,159 | €3,250 | -€8,910 | -73.3% |
| Other amounts receivable | 41 | €35,375 | €8,909 | -€26,466 | -74.8% |
| Cash at bank and in hand | 54/58 | €80,288 | €46,041 | -€34,247 | -42.7% |
| Deferred charges and accrued income | 490/1 | €514 | €460 | -€54 | -10.5% |
| Total equity and liabilities | 10/49 | €485,590 | €418,996 | -€66,594 | -13.7% |
| Equity | 10/15 | €148,934 | €155,246 | +€6,312 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,860 | €20,860 | +€6,000 | +40.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €19,000 | +€6,000 | +46.2% |
| Profit (loss) carried forward | 14 | €127,874 | €128,186 | +€312 | +0.2% |
| Amounts payable | 17/49 | €336,656 | €263,750 | -€72,906 | -21.7% |
| Amounts payable after more than one year | 17 | €74,221 | €23,406 | -€50,815 | -68.5% |
| Financial debts | 170/4 | €74,221 | €23,406 | -€50,815 | -68.5% |
| Amounts payable within one year | 42/48 | €262,435 | €240,344 | -€22,091 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €51,744 | €50,815 | -€929 | -1.8% |
| Financial debts | 43 | €5,071 | €30,045 | +€24,974 | +492% |
| Credit institutions | 430/8 | €5,071 | €30,045 | +€24,974 | +492% |
| Trade debts | 44 | €146,332 | €105,566 | -€40,766 | -27.9% |
| Suppliers | 440/4 | €146,332 | €105,566 | -€40,766 | -27.9% |
| Taxes, remuneration and social security | 45 | €43,869 | €40,066 | -€3,803 | -8.7% |
| Taxes | 450/3 | €9,222 | €17,067 | +€7,845 | +85.1% |
| Remuneration and social security | 454/9 | €34,647 | €22,999 | -€11,648 | -33.6% |
| Other amounts payable | 47/48 | €15,419 | €13,853 | -€1,566 | -10.2% |
| Remuneration, social security and pensions | 62 | €139,586 | €150,835 | +€11,249 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,038 | €43,879 | +€841 | +2.0% |
| Other operating charges | 640/8 | €2,009 | €7,960 | +€5,950 | +296% |
| Gross operating margin | 9900 | €209,723 | €216,338 | +€6,615 | +3.2% |
| Operating profit (loss) | 9901 | €25,090 | €13,663 | -€11,426 | -45.5% |
| Financial income | 75/76B | €1,141 | €304 | -€838 | -73.4% |
| Recurring financial income | 75 | €1,141 | €304 | -€838 | -73.4% |
| Financial charges | 65/66B | €5,287 | €3,035 | -€2,252 | -42.6% |
| Recurring financial charges | 65 | €5,287 | €3,035 | -€2,252 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €20,944 | €10,932 | -€10,012 | -47.8% |
| Income taxes | 67/77 | €7,725 | €4,620 | -€3,105 | -40.2% |
| Profit (loss) for the period | 9904 | €13,219 | €6,312 | -€6,907 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,219 | €6,312 | -€6,907 | -52.3% |
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 15 October 2026 via checked.be.