PURE PETS: 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.
PURE PETS
Largest movements
- Stocks and contracts -€9,603
down €9,603 (-90.2%), from €10,649 to €1,046
- Cash +€2,960
up €2,960 (+138.3%), from €2,140 to €5,100
mainly Stocks and contracts (+€9,603) and Depreciation (+€1,452)
- Tangible fixed assets -€1,247
down €1,247 (-23.2%), from €5,372 to €4,125
- Receivables within one year -€965
down €965 (-26.1%), from €3,701 to €2,736
of which Other amounts receivable: -€612
- Deferred charges and accrued income -€301
no longer reported in 2025 (was €301)
- Profit (loss) carried forward -€6,367
down €6,367 (-288.8%), from -€2,205 to -€8,572
- Trade debts -€2,926
down €2,926 (-76.8%), from €3,811 to €885
- Debts after one year -€1,275
down €1,275 (-27.3%), from €4,667 to €3,392
- Tax, wage and social debts +€451
new in 2025: €451
- Advances received +€401
up €401 (+501.3%), from €80 to €481
- Gross operating margin -€4,664
down €4,664, from €931 to -€3,733
- Depreciation +€382
up €382 (+35.7%), from €1,070 to €1,452
- Other operating charges -€322
down €322 (-27.4%), from €1,174 to €852
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 | €22,981 | €13,621 | -€9,360 | -40.7% |
| Formation expenses | 20 | €818 | €614 | -€204 | -24.9% |
| Fixed assets | 21/28 | €5,372 | €4,125 | -€1,247 | -23.2% |
| Tangible fixed assets | 22/27 | €5,372 | €4,125 | -€1,247 | -23.2% |
| Furniture and vehicles | 24 | €5,372 | €4,125 | -€1,247 | -23.2% |
| Current assets | 29/58 | €16,791 | €8,882 | -€7,909 | -47.1% |
| Stocks and contracts in progress | 3 | €10,649 | €1,046 | -€9,603 | -90.2% |
| Stocks | 30/36 | €10,649 | €1,046 | -€9,603 | -90.2% |
| Amounts receivable within one year | 40/41 | €3,701 | €2,736 | -€965 | -26.1% |
| Trade receivables | 40 | €3,089 | €2,736 | -€353 | -11.4% |
| Other amounts receivable | 41 | €612 | - | -€612 | |
| Cash at bank and in hand | 54/58 | €2,140 | €5,100 | +€2,960 | +138.3% |
| Deferred charges and accrued income | 490/1 | €301 | - | -€301 | |
| Total equity and liabilities | 10/49 | €22,981 | €13,621 | -€9,360 | -40.7% |
| Equity | 10/15 | €4,795 | -€1,572 | -€6,367 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,205 | -€8,572 | -€6,367 | -288.8% |
| Amounts payable | 17/49 | €18,186 | €15,193 | -€2,993 | -16.5% |
| Amounts payable after more than one year | 17 | €4,667 | €3,392 | -€1,275 | -27.3% |
| Financial debts | 170/4 | €4,667 | €3,392 | -€1,275 | -27.3% |
| Amounts payable within one year | 42/48 | €13,519 | €11,801 | -€1,718 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €1,232 | €1,588 | +€356 | +28.9% |
| Trade debts | 44 | €3,811 | €885 | -€2,926 | -76.8% |
| Suppliers | 440/4 | €3,811 | €885 | -€2,926 | -76.8% |
| Advances received on contracts in progress | 46 | €80 | €481 | +€401 | +501.3% |
| Taxes, remuneration and social security | 45 | - | €451 | +€451 | |
| Taxes | 450/3 | - | €451 | +€451 | |
| Other amounts payable | 47/48 | €8,396 | €8,396 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €1,452 | +€382 | +35.7% |
| Other operating charges | 640/8 | €1,174 | €852 | -€322 | -27.4% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | €931 | -€3,733 | -€4,664 | |
| Operating profit (loss) | 9901 | -€1,913 | -€6,037 | -€4,124 | -215.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €302 | €330 | +€28 | +9.3% |
| Recurring financial charges | 65 | €302 | €330 | +€28 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,205 | -€6,367 | -€4,162 | -188.8% |
| Profit (loss) for the period | 9904 | -€2,205 | -€6,367 | -€4,162 | -188.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,205 | -€6,367 | -€4,162 | -188.8% |
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 12 October 2026 via checked.be.