QUE BONITO PET: 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.
QUE BONITO PET
Largest movements
- Cash +€8,953
up €8,953 (+140%), from €6,377 to €15,330
mainly Net result for the year (+€8,022) and Other debts (+€7,789)
- Receivables within one year +€2,090
up €2,090 (+1,066%), from €196 to €2,286
of which Trade receivables: +€1,154
- Stocks and contracts -€486
down €486 (-19.8%), from €2,448 to €1,962
- Tangible fixed assets -€376
down €376 (-25.5%), from €1,473 to €1,097
- Other debts +€7,789
up €7,789 (+557%), from €1,400 to €9,189
- Tax, wage and social debts +€1,787
up €1,787 (+93.2%), from €1,918 to €3,704
of which Remuneration and social security: +€1,600
- Trade debts +€1,376
new in 2025: €1,376
- Profit (loss) carried forward -€757
no longer reported in 2025 (was €757)
- Taxes +€1,650
up €1,650 (+398%), from €414 to €2,064
- Depreciation -€794
down €794 (-67.9%), from €1,170 to €376
- Gross operating margin +€792
up €792 (+7.2%), from €10,937 to €11,729
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 | €10,675 | €20,869 | +€10,194 | +95.5% |
| Fixed assets | 21/28 | €1,473 | €1,097 | -€376 | -25.5% |
| Tangible fixed assets | 22/27 | €1,473 | €1,097 | -€376 | -25.5% |
| Plant, machinery and equipment | 23 | €1,473 | €1,097 | -€376 | -25.5% |
| Current assets | 29/58 | €9,202 | €19,772 | +€10,570 | +115% |
| Stocks and contracts in progress | 3 | €2,448 | €1,962 | -€486 | -19.8% |
| Stocks | 30/36 | €2,448 | €1,962 | -€486 | -19.8% |
| Amounts receivable within one year | 40/41 | €196 | €2,286 | +€2,090 | +1,066% |
| Trade receivables | 40 | €196 | €1,350 | +€1,154 | +589% |
| Other amounts receivable | 41 | - | €936 | +€936 | |
| Cash at bank and in hand | 54/58 | €6,377 | €15,330 | +€8,953 | +140% |
| Deferred charges and accrued income | 490/1 | €182 | €195 | +€13 | +7.1% |
| Total equity and liabilities | 10/49 | €10,675 | €20,869 | +€10,194 | +95.5% |
| Equity | 10/15 | €7,357 | €6,600 | -€757 | -10.3% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Contributions outside capital | 11 | €6,600 | €6,600 | = | 0.0% |
| Other | 1109/19 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €757 | - | -€757 | |
| Amounts payable | 17/49 | €3,317 | €14,269 | +€10,952 | +330% |
| Amounts payable within one year | 42/48 | €3,317 | €14,269 | +€10,952 | +330% |
| Trade debts | 44 | - | €1,376 | +€1,376 | |
| Suppliers | 440/4 | - | €1,376 | +€1,376 | |
| Taxes, remuneration and social security | 45 | €1,918 | €3,704 | +€1,787 | +93.2% |
| Taxes | 450/3 | €1,918 | €2,104 | +€187 | +9.7% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €1,400 | €9,189 | +€7,789 | +557% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €376 | -€794 | -67.9% |
| Other operating charges | 640/8 | €441 | €405 | -€36 | -8.1% |
| Non-recurring operating charges | 66A | - | €736 | +€736 | |
| Gross operating margin | 9900 | €10,937 | €11,729 | +€792 | +7.2% |
| Operating profit (loss) | 9901 | €9,326 | €10,212 | +€886 | +9.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €79 | €126 | +€47 | +58.9% |
| Recurring financial charges | 65 | €79 | €126 | +€47 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €9,247 | €10,087 | +€840 | +9.1% |
| Income taxes | 67/77 | €414 | €2,064 | +€1,650 | +398% |
| Profit (loss) for the period | 9904 | €8,833 | €8,022 | -€810 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,833 | €8,022 | -€810 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.