ANISERCO: 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.
What changed
ANISERCO
NACE 47.762, Retail sale of pets, pet food and pet supplies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€805,081
2024 · €3.7m-€2.9m
Equity
€37.3m
2024 · €36.4m+€805,081
Cash
€6.0m
2024 · €8.2m-€2.2m
Balance sheet total
€102.1m
2024 · €84.7m+€17.5m
Largest movements
Assets
- Receivables within one year +€18.3m
up €18.3m (+66.1%), from €27.7m to €46.0m
of which Other amounts receivable: +€9.3m
- Cash -€2.2m
down €2.2m (-27.1%), from €8.2m to €6.0m
mainly Receivables within one year (-€18.3m) and Investment in fixed assets (net) (-€2.8m)
Equity and liabilities
- Short-term financial debts +€11.2m
up €11.2m (+811%), from €1.4m to €12.6m
of which Credit institutions: +€12.6m
- Trade debts +€4.1m
up €4.1m (+13.7%), from €29.9m to €34.0m
- Current portion of long-term debt +€1.8m
up €1.8m (+97.1%), from €1.9m to €3.7m
- Tax, wage and social debts +€1.6m
up €1.6m (+92.2%), from €1.7m to €3.2m
of which Taxes: +€1.4m
Income statement
- Turnover -€12.2m
down €12.2m (-8.4%), from €145.6m to €133.4m
- Goods and materials -€7.9m
down €7.9m (-6.8%), from €114.8m to €106.9m
of which Purchases: -€8.3m
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.
Result 2024
€3.7m
Turnover
-€12.2m
Other operating income
+€325,170
Goods and materials
+€7.9m
Services and other goods
-€1.3m
Staff costs
+€364,763
Depreciation
-€236,325
Write-downs
-€81,910
Provisions
+€34,191
Other operating charges
+€963,320
Other operating items
-€96,731
Financial income
-€163,145
Financial charges
+€497,292
Taxes
+€1.1m
Result 2025
€805,081
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€11.6m
Investment
-€2.8m
Financing
+€12.1m
Cash 2024
€8.2m
From operations (derived)
-€11.6m
Net result for the year
+€805,081
Depreciation
+€1.7m
Stocks and contracts
-€630,245
Receivables within one year
-€18.3m
Deferred charges and accrued income
+€280,476
Provisions
-€130,917
Trade debts
+€4.1m
Tax, wage and social debts
+€1.6m
Other debts
-€757,227
Accrued charges and deferred income
-€207,703
Investment (derived)
-€2.8m
Investment in fixed assets (net)
-€2.8m
Financing
+€12.1m
Debts after one year
-€943,390
Current portion of long-term debt
+€1.8m
Short-term financial debts
+€11.2m
Cash 2025
€6.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,660,053 | €102,120,866 | +€17.5m | +20.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,303,874 | €17,340,995 | +€1.0m | +6.4% |
| Intangible fixed assets | 21 | €5,025,709 | €5,875,294 | +€849,585 | +16.9% |
| Tangible fixed assets | 22/27 | €2,146,451 | €2,333,986 | +€187,536 | +8.7% |
| Land and buildings | 22 | €42,280 | €29,029 | -€13,251 | -31.3% |
| Plant, machinery and equipment | 23 | €7,720 | €4,689 | -€3,032 | -39.3% |
| Furniture and vehicles | 24 | €2,028,306 | €2,244,722 | +€216,416 | +10.7% |
| Other tangible fixed assets | 26 | €68,145 | €55,547 | -€12,598 | -18.5% |
| Financial fixed assets | 28 | €9,131,715 | €9,131,715 | = | 0.0% |
| Affiliated companies | 280/1 | €9,129,900 | €9,129,900 | = | 0.0% |
| Participating interests | 280 | €9,129,900 | €9,129,900 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,815 | €1,815 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,815 | €1,815 | = | 0.0% |
| Current assets | 29/58 | €68,356,179 | €84,779,871 | +€16.4m | +24.0% |
| Amounts receivable after more than one year | 29 | €23,669,065 | €23,669,065 | = | 0.0% |
| Trade receivables | 290 | €23,669,065 | €23,669,065 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,845,349 | €8,475,593 | +€630,245 | +8.0% |
| Stocks | 30/36 | €7,845,349 | €8,475,593 | +€630,245 | +8.0% |
| Goods purchased for resale | 34 | €7,845,349 | €8,475,593 | +€630,245 | +8.0% |
| Amounts receivable within one year | 40/41 | €27,689,461 | €45,996,933 | +€18.3m | +66.1% |
| Trade receivables | 40 | €20,860,891 | €29,818,855 | +€9.0m | +42.9% |
| Other amounts receivable | 41 | €6,828,570 | €16,178,078 | +€9.3m | +137% |
| Cash at bank and in hand | 54/58 | €8,248,060 | €6,014,511 | -€2.2m | -27.1% |
| Deferred charges and accrued income | 490/1 | €904,244 | €623,768 | -€280,476 | -31.0% |
| Total equity and liabilities | 10/49 | €84,660,053 | €102,120,866 | +€17.5m | +20.6% |
| Equity | 10/15 | €36,449,544 | €37,254,625 | +€805,081 | +2.2% |
| Contributions | 10/11 | €2,496,000 | €2,496,000 | = | 0.0% |
| Capital | 10 | €2,496,000 | €2,496,000 | = | 0.0% |
| Issued capital | 100 | €2,496,000 | €2,496,000 | = | 0.0% |
| Reserves | 13 | €4,141,745 | €4,141,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €249,600 | €249,600 | = | 0.0% |
| Legal reserve | 130 | €249,600 | €249,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,892,145 | €3,892,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,811,799 | €30,616,880 | +€805,081 | +2.7% |
| Provisions and deferred taxes | 16 | €312,651 | €181,734 | -€130,917 | -41.9% |
| Provisions for liabilities and charges | 160/5 | €312,651 | €181,734 | -€130,917 | -41.9% |
| Other liabilities and charges | 164/5 | €312,651 | €181,734 | -€130,917 | -41.9% |
| Amounts payable | 17/49 | €47,897,857 | €64,684,507 | +€16.8m | +35.0% |
| Amounts payable after more than one year | 17 | €11,356,135 | €10,412,745 | -€943,390 | -8.3% |
| Financial debts | 170/4 | €11,356,135 | €10,412,745 | -€943,390 | -8.3% |
| Credit institutions | 173 | €11,356,135 | €10,412,745 | -€943,390 | -8.3% |
| Amounts payable within one year | 42/48 | €35,712,170 | €53,649,913 | +€17.9m | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €1,852,856 | €3,652,856 | +€1.8m | +97.1% |
| Financial debts | 43 | €1,385,173 | €12,619,275 | +€11.2m | +811% |
| Credit institutions | 430/8 | - | €12,619,275 | +€12.6m | |
| Other loans | 439 | €1,385,173 | - | -€1.4m | |
| Trade debts | 44 | €29,927,981 | €34,036,894 | +€4.1m | +13.7% |
| Suppliers | 440/4 | €29,927,981 | €34,036,894 | +€4.1m | +13.7% |
| Taxes, remuneration and social security | 45 | €1,683,022 | €3,234,976 | +€1.6m | +92.2% |
| Taxes | 450/3 | €897,813 | €2,296,852 | +€1.4m | +156% |
| Remuneration and social security | 454/9 | €785,209 | €938,125 | +€152,916 | +19.5% |
| Other amounts payable | 47/48 | €863,139 | €105,912 | -€757,227 | -87.7% |
| Accrued charges and deferred income | 492/3 | €829,552 | €621,849 | -€207,703 | -25.0% |
| Operating income | 70/76A | €159,965,717 | €148,056,996 | -€11.9m | -7.4% |
| Turnover | 70 | €145,627,960 | €133,393,908 | -€12.2m | -8.4% |
| Other operating income | 74 | €14,336,175 | €14,661,345 | +€325,170 | +2.3% |
| Non-recurring operating income | 76A | €1,581 | €1,743 | +€162 | +10.2% |
| Operating charges | 60/66A | €155,496,051 | €147,956,054 | -€7.5m | -4.8% |
| Goods for resale, raw materials and consumables | 60 | €114,782,366 | €106,929,606 | -€7.9m | -6.8% |
| Purchases | 600/8 | €115,902,475 | €107,604,695 | -€8.3m | -7.2% |
| Change in stocks: decrease (increase) | 609 | -€1,120,109 | -€675,089 | +€445,020 | +39.7% |
| Services and other goods | 61 | €29,980,580 | €31,240,492 | +€1.3m | +4.2% |
| Remuneration, social security and pensions | 62 | €6,163,808 | €5,799,044 | -€364,763 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,479,982 | €1,716,306 | +€236,325 | +16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €815,738 | €897,648 | +€81,910 | +10.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€34,191 | -€34,191 | |
| Other operating charges | 640/8 | €2,174,202 | €1,210,882 | -€963,320 | -44.3% |
| Non-recurring operating charges | 66A | €99,376 | €196,268 | +€96,892 | +97.5% |
| Operating profit (loss) | 9901 | €4,469,666 | €100,942 | -€4.4m | -97.7% |
| Financial income | 75/76B | €1,820,244 | €1,657,099 | -€163,145 | -9.0% |
| Recurring financial income | 75 | €1,816,208 | €1,651,548 | -€164,661 | -9.1% |
| Income from current assets | 751 | €1,312,689 | €1,116,776 | -€195,913 | -14.9% |
| Other financial income | 752/9 | €503,520 | €534,772 | +€31,253 | +6.2% |
| Non-recurring financial income | 76B | €4,036 | €5,551 | +€1,515 | +37.5% |
| Financial charges | 65/66B | €1,058,559 | €561,267 | -€497,292 | -47.0% |
| Recurring financial charges | 65 | €1,058,559 | €561,267 | -€497,292 | -47.0% |
| Debt charges | 650 | €432,433 | €448,757 | +€16,324 | +3.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €15,714 | €0 | -€15,714 | -100% |
| Other financial charges | 652/9 | €610,411 | €112,510 | -€497,901 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | €5,231,351 | €1,196,774 | -€4.0m | -77.1% |
| Income taxes | 67/77 | €1,513,717 | €391,694 | -€1.1m | -74.1% |
| Taxes | 670/3 | €1,513,717 | €391,694 | -€1.1m | -74.1% |
| Profit (loss) for the period | 9904 | €3,717,634 | €805,081 | -€2.9m | -78.3% |
| Transfer to tax-exempt reserves | 689 | €999,875 | €0 | -€999,875 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €2,717,759 | €805,081 | -€1.9m | -70.4% |
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 25 October 2026 via checked.be.