Bigger Fish: 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.
Bigger Fish
Largest movements
- Cash -€70,494
down €70,494 (-57.8%), from €121,988 to €51,494
mainly Net result for the year (-€73,361) and Tax, wage and social debts (-€10,880)
- Receivables within one year -€19,074
down €19,074 (-33.7%), from €56,559 to €37,485
of which Trade receivables: -€23,432
- Deferred charges and accrued income -€2,806
down €2,806 (-100%), from €2,806 to €0
- Reserves -€73,361
down €73,361 (-45.7%), from €160,403 to €87,043
- Tax, wage and social debts -€10,880
down €10,880 (-98.6%), from €11,032 to €152
- Accrued charges and deferred income -€9,934
down €9,934 (-100%), from €9,934 to €0
- Gross operating margin -€90,591
down €90,591, from €21,700 to -€68,891
- Taxes -€4,562
down €4,562 (-96.8%), from €4,710 to €149
- Financial charges +€3,319
up €3,319 (+453%), from €732 to €4,052
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,734 | €96,413 | -€93,321 | -49.2% |
| Fixed assets | 21/28 | €8,381 | €7,433 | -€948 | -11.3% |
| Tangible fixed assets | 22/27 | €8,381 | €7,433 | -€948 | -11.3% |
| Other tangible fixed assets | 26 | €8,381 | €7,433 | -€948 | -11.3% |
| Current assets | 29/58 | €181,353 | €88,980 | -€92,374 | -50.9% |
| Amounts receivable within one year | 40/41 | €56,559 | €37,485 | -€19,074 | -33.7% |
| Trade receivables | 40 | €23,432 | €0 | -€23,432 | -100% |
| Other amounts receivable | 41 | €33,127 | €37,485 | +€4,359 | +13.2% |
| Cash at bank and in hand | 54/58 | €121,988 | €51,494 | -€70,494 | -57.8% |
| Deferred charges and accrued income | 490/1 | €2,806 | €0 | -€2,806 | -100% |
| Total equity and liabilities | 10/49 | €189,734 | €96,413 | -€93,321 | -49.2% |
| Equity | 10/15 | €165,403 | €92,043 | -€73,361 | -44.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €160,403 | €87,043 | -€73,361 | -45.7% |
| Distributable reserves | 133 | €160,403 | €87,043 | -€73,361 | -45.7% |
| Amounts payable | 17/49 | €24,331 | €4,370 | -€19,961 | -82.0% |
| Amounts payable within one year | 42/48 | €14,397 | €4,370 | -€10,027 | -69.6% |
| Trade debts | 44 | €3,365 | €4,218 | +€853 | +25.3% |
| Suppliers | 440/4 | €3,365 | €4,218 | +€853 | +25.3% |
| Taxes, remuneration and social security | 45 | €11,032 | €152 | -€10,880 | -98.6% |
| Taxes | 450/3 | €11,032 | €152 | -€10,880 | -98.6% |
| Accrued charges and deferred income | 492/3 | €9,934 | €0 | -€9,934 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €948 | = | 0.0% |
| Other operating charges | 640/8 | €516 | €1,028 | +€512 | +99.1% |
| Gross operating margin | 9900 | €21,700 | -€68,891 | -€90,591 | |
| Operating profit (loss) | 9901 | €20,236 | -€70,866 | -€91,103 | |
| Financial income | 75/76B | €2,357 | €1,706 | -€651 | -27.6% |
| Recurring financial income | 75 | €2,357 | €1,706 | -€651 | -27.6% |
| Financial charges | 65/66B | €732 | €4,052 | +€3,319 | +453% |
| Recurring financial charges | 65 | €732 | €4,052 | +€3,319 | +453% |
| Profit (loss) for the period before taxes | 9903 | €21,861 | -€73,212 | -€95,073 | |
| Income taxes | 67/77 | €4,710 | €149 | -€4,562 | -96.8% |
| Profit (loss) for the period | 9904 | €17,150 | -€73,361 | -€90,511 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,150 | -€73,361 | -€90,511 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.