BASSLEER BIOFISH: what changed
What changed
BASSLEER BIOFISH
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
-€17,559
2025 · -€1,103-€16,456
Equity
€346,390
2025 · €363,949-€17,559
Cash
€82,948
2025 · €32,093+€50,855
Balance sheet total
€477,512
2025 · €525,460-€47,948
Largest movements
Assets
- Current investments -€60,152
no longer reported in 2026 (was €60,152)
- Cash +€50,855
up €50,855 (+158%), from €32,093 to €82,948
mainly Current investments (+€60,152) and Depreciation (+€26,967)
- Tangible fixed assets -€26,967
down €26,967 (-6.5%), from €414,298 to €387,331
of which Land and buildings: -€24,086
- Receivables within one year -€11,894
down €11,894 (-65.8%), from €18,084 to €6,190
of which Trade receivables: -€9,295
Equity and liabilities
- Reserves -€17,559
down €17,559 (-5.1%), from €345,349 to €327,790
of which Tax-exempt reserves: -€13,102
- Trade debts -€16,045
down €16,045 (-68.2%), from €23,536 to €7,491
- Other debts -€5,849
down €5,849 (-6.3%), from €93,147 to €87,298
Income statement
- Gross operating margin -€22,926
down €22,926 (-59.6%), from €38,444 to €15,518
- Taxes -€5,075
down €5,075 (-94.0%), from €5,401 to €326
- Financial charges -€901
down €901 (-9.9%), from €9,106 to €8,205
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€1,103
Gross operating margin
-€22,926
Depreciation
+€276
Other operating charges
+€241
Financial income
-€23
Financial charges
+€901
Taxes
+€5,075
Result 2026
-€17,559
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2,168
Investment
+€60,152
Financing
-€7,129
Cash 2025
€32,093
From operations (derived)
-€2,168
Net result for the year
-€17,559
Depreciation
+€26,967
Receivables within one year
+€11,894
Deferred charges and accrued income
-€210
Provisions
-€3,358
Trade debts
-€16,045
Tax, wage and social debts
+€1,269
Other debts
-€5,849
Accrued charges and deferred income
+€723
Investment (derived)
+€60,152
Current investments
+€60,152
Financing
-€7,129
Debts after one year
-€4,851
Current portion of long-term debt
-€2,278
Cash 2026
€82,948
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €525,460 | €477,512 | -€47,948 | -9.1% |
| Fixed assets | 21/28 | €414,298 | €387,331 | -€26,967 | -6.5% |
| Tangible fixed assets | 22/27 | €414,298 | €387,331 | -€26,967 | -6.5% |
| Land and buildings | 22 | €397,961 | €373,875 | -€24,086 | -6.1% |
| Plant, machinery and equipment | 23 | €9,250 | €7,265 | -€1,985 | -21.5% |
| Furniture and vehicles | 24 | €7,087 | €6,191 | -€896 | -12.6% |
| Current assets | 29/58 | €111,162 | €90,181 | -€20,981 | -18.9% |
| Amounts receivable within one year | 40/41 | €18,084 | €6,190 | -€11,894 | -65.8% |
| Trade receivables | 40 | €15,485 | €6,190 | -€9,295 | -60.0% |
| Other amounts receivable | 41 | €2,599 | - | -€2,599 | |
| Current investments | 50/53 | €60,152 | - | -€60,152 | |
| Cash at bank and in hand | 54/58 | €32,093 | €82,948 | +€50,855 | +158% |
| Deferred charges and accrued income | 490/1 | €833 | €1,043 | +€210 | +25.2% |
| Total equity and liabilities | 10/49 | €525,460 | €477,512 | -€47,948 | -9.1% |
| Equity | 10/15 | €363,949 | €346,390 | -€17,559 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €345,349 | €327,790 | -€17,559 | -5.1% |
| Tax-exempt reserves | 132 | €105,100 | €91,998 | -€13,102 | -12.5% |
| Distributable reserves | 133 | €240,249 | €235,792 | -€4,457 | -1.9% |
| Provisions and deferred taxes | 16 | €26,110 | €22,752 | -€3,358 | -12.9% |
| Deferred taxes | 168 | €26,110 | €22,752 | -€3,358 | -12.9% |
| Amounts payable | 17/49 | €135,401 | €108,370 | -€27,031 | -20.0% |
| Amounts payable after more than one year | 17 | €4,851 | - | -€4,851 | |
| Financial debts | 170/4 | €4,851 | - | -€4,851 | |
| Amounts payable within one year | 42/48 | €124,885 | €101,982 | -€22,903 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €7,129 | €4,851 | -€2,278 | -32.0% |
| Trade debts | 44 | €23,536 | €7,491 | -€16,045 | -68.2% |
| Suppliers | 440/4 | €23,536 | €7,491 | -€16,045 | -68.2% |
| Taxes, remuneration and social security | 45 | €1,073 | €2,342 | +€1,269 | +118% |
| Taxes | 450/3 | €1,073 | €2,342 | +€1,269 | +118% |
| Other amounts payable | 47/48 | €93,147 | €87,298 | -€5,849 | -6.3% |
| Accrued charges and deferred income | 492/3 | €5,665 | €6,388 | +€723 | +12.8% |
| Non-recurring operating income | 76A | €652 | €1,210 | +€558 | +85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,243 | €26,967 | -€276 | -1.0% |
| Other operating charges | 640/8 | €3,500 | €3,259 | -€241 | -6.9% |
| Gross operating margin | 9900 | €38,444 | €15,518 | -€22,926 | -59.6% |
| Operating profit (loss) | 9901 | €7,701 | -€14,708 | -€22,409 | |
| Financial income | 75/76B | €2,345 | €2,322 | -€23 | -1.0% |
| Recurring financial income | 75 | €2,345 | €2,322 | -€23 | -1.0% |
| Financial charges | 65/66B | €9,106 | €8,205 | -€901 | -9.9% |
| Recurring financial charges | 65 | €9,106 | €8,205 | -€901 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €940 | -€20,591 | -€21,531 | |
| Transfer from deferred taxes | 780 | €3,358 | €3,358 | = | 0.0% |
| Income taxes | 67/77 | €5,401 | €326 | -€5,075 | -94.0% |
| Profit (loss) for the period | 9904 | -€1,103 | -€17,559 | -€16,456 | -1,492% |
| Transfer from tax-exempt reserves | 789 | €13,102 | €13,102 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,999 | -€4,457 | -€16,456 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.