B-Fish: what changed
Two fiscal 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.
B-Fish
Largest movements
- Tangible fixed assets -€13,945
down €13,945 (-21.7%), from €64,393 to €50,448
of which Furniture and vehicles: -€11,458
- Cash +€6,352
up €6,352 (+40.2%), from €15,811 to €22,163
mainly Depreciation (+€13,945) and Other debts (+€3,050)
- Debts after one year -€10,875
down €10,875 (-30.3%), from €35,921 to €25,046
- Other debts +€3,050
new in 2025: €3,050
- Advances received +€1,000
new in 2025: €1,000
- Profit (loss) carried forward -€978
down €978 (-2.3%), from €43,146 to €42,168
- Gross operating margin +€20,938
up €20,938, from -€2,680 to €18,257
- Depreciation +€1,401
up €1,401 (+11.2%), from €12,544 to €13,945
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 | €92,030 | €85,464 | -€6,566 | -7.1% |
| Fixed assets | 21/28 | €64,393 | €50,448 | -€13,945 | -21.7% |
| Tangible fixed assets | 22/27 | €64,393 | €50,448 | -€13,945 | -21.7% |
| Plant, machinery and equipment | 23 | €114 | €0 | -€114 | -100.0% |
| Furniture and vehicles | 24 | €45,903 | €34,445 | -€11,458 | -25.0% |
| Other tangible fixed assets | 26 | €18,375 | €16,003 | -€2,372 | -12.9% |
| Current assets | 29/58 | €27,637 | €35,016 | +€7,379 | +26.7% |
| Stocks and contracts in progress | 3 | €7,290 | €7,730 | +€440 | +6.0% |
| Stocks | 30/36 | €7,290 | €7,730 | +€440 | +6.0% |
| Amounts receivable within one year | 40/41 | €4,522 | €4,983 | +€461 | +10.2% |
| Trade receivables | 40 | - | €872 | +€872 | |
| Other amounts receivable | 41 | €4,522 | €4,110 | -€412 | -9.1% |
| Cash at bank and in hand | 54/58 | €15,811 | €22,163 | +€6,352 | +40.2% |
| Deferred charges and accrued income | 490/1 | €15 | €141 | +€126 | +851.5% |
| Total equity and liabilities | 10/49 | €92,030 | €85,464 | -€6,566 | -7.1% |
| Equity | 10/15 | €45,146 | €44,168 | -€978 | -2.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,146 | €42,168 | -€978 | -2.3% |
| Amounts payable | 17/49 | €46,884 | €41,296 | -€5,588 | -11.9% |
| Amounts payable after more than one year | 17 | €35,921 | €25,046 | -€10,875 | -30.3% |
| Financial debts | 170/4 | €35,921 | €25,046 | -€10,875 | -30.3% |
| Amounts payable within one year | 42/48 | €10,963 | €16,250 | +€5,287 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €10,465 | €10,875 | +€410 | +3.9% |
| Trade debts | 44 | €456 | €1,283 | +€827 | +181.1% |
| Suppliers | 440/4 | €456 | €1,283 | +€827 | +181.1% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €42 | €42 | = | 0.0% |
| Taxes | 450/3 | €42 | €42 | = | 0.0% |
| Other amounts payable | 47/48 | - | €3,050 | +€3,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,544 | €13,945 | +€1,401 | +11.2% |
| Other operating charges | 640/8 | €693 | €792 | +€99 | +14.3% |
| Gross operating margin | 9900 | -€2,680 | €18,257 | +€20,938 | |
| Operating profit (loss) | 9901 | -€15,917 | €3,520 | +€19,438 | |
| Financial income | 75/76B | €128 | €215 | +€87 | +68.1% |
| Recurring financial income | 75 | €128 | €215 | +€87 | +68.1% |
| Financial charges | 65/66B | €1,829 | €1,663 | -€166 | -9.1% |
| Recurring financial charges | 65 | €1,829 | €1,663 | -€166 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,619 | €2,072 | +€19,691 | |
| Profit (loss) for the period | 9904 | -€17,619 | €2,072 | +€19,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,619 | €2,072 | +€19,691 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.