Pretty sure there is a bug with the horse/donkey(?) planter collectibles on BCC. I’m consistently getting to 23/25 and then any I do after that it’s not registering. These can be any on the line, it lets me “plant”, then it says “23/25” then when I do the next one, it’s the same. I know it’s small in the grand scheme of things but hey, I’m a completion-ist!
The counter is correct. It's just the state of the collectible that is not being saved - a bug. So they'll always appear empty again on restarting / tile reloading. When you plant the flowers and it still shows 23/25 that only means you've done that one before. Eventually you will find the missing ones, I've found them all.
I can confirm that the planters are empty again and again, this has been the case since BCC was released. They wanted to take care of this problem but typical for DTG nothing was done. 25/25 is definitely possible, just don't get confused, try this guide and check the planters station by station.