CLAES 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.
CLAES FISH
Largest movements
- Tangible fixed assets +€344,760
up €344,760 (+771.4%), from €44,692 to €389,452
of which Plant, machinery and equipment: +€295,993
- Receivables within one year +€342,458
up €342,458 (+388.6%), from €88,129 to €430,586
of which Trade receivables: +€386,125
- Cash +€127,391
up €127,391 (+447.5%), from €28,466 to €155,857
mainly Trade debts (+€637,692) and Debts after one year (+€229,647)
- Stocks and contracts +€90,768
up €90,768 (+156.7%), from €57,932 to €148,700
- Deferred charges and accrued income +€55,564
up €55,564 (+419.3%), from €13,251 to €68,815
- Trade debts +€637,692
up €637,692 (+673.9%), from €94,632 to €732,324
- Debts after one year +€229,647
up €229,647 (+1286.0%), from €17,858 to €247,505
- Tax, wage and social debts +€92,788
up €92,788 (+177.0%), from €52,414 to €145,203
of which Taxes: +€59,633
- Investment grants +€45,000
new in 2024: €45,000
- Other debts +€33,737
new in 2024: €33,737
- Gross operating margin +€212,364
up €212,364 (+128.8%), from €164,833 to €377,197
- Staff costs +€206,969
up €206,969 (+167.9%), from €123,245 to €330,214
- Other operating charges -€22,386
down €22,386 (-77.9%), from €28,742 to €6,356
- Depreciation +€20,936
up €20,936 (+94.7%), from €22,105 to €43,041
- Financial charges +€16,606
up €16,606 (+387.5%), from €4,285 to €20,891
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.
Cash bridge derived
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 | €364,290 | €1,392,987 | +€1.0m | +282.4% |
| Fixed assets | 21/28 | €46,404 | €444,029 | +€397,624 | +856.9% |
| Intangible fixed assets | 21 | - | €36,667 | +€36,667 | |
| Tangible fixed assets | 22/27 | €44,692 | €389,452 | +€344,760 | +771.4% |
| Plant, machinery and equipment | 23 | €12,935 | €308,928 | +€295,993 | +2288.4% |
| Furniture and vehicles | 24 | €21,007 | €65,229 | +€44,222 | +210.5% |
| Leasing and similar rights | 25 | €10,750 | €3,800 | -€6,950 | -64.7% |
| Other tangible fixed assets | 26 | - | €11,495 | +€11,495 | |
| Financial fixed assets | 28 | €1,713 | €17,910 | +€16,198 | +945.8% |
| Current assets | 29/58 | €317,885 | €948,958 | +€631,073 | +198.5% |
| Amounts receivable after more than one year | 29 | €130,108 | €145,000 | +€14,892 | +11.4% |
| Other amounts receivable | 291 | €130,108 | €145,000 | +€14,892 | +11.4% |
| Stocks and contracts in progress | 3 | €57,932 | €148,700 | +€90,768 | +156.7% |
| Stocks | 30/36 | €57,932 | €148,700 | +€90,768 | +156.7% |
| Amounts receivable within one year | 40/41 | €88,129 | €430,586 | +€342,458 | +388.6% |
| Trade receivables | 40 | €39,047 | €425,172 | +€386,125 | +988.9% |
| Other amounts receivable | 41 | €49,082 | €5,415 | -€43,667 | -89.0% |
| Cash at bank and in hand | 54/58 | €28,466 | €155,857 | +€127,391 | +447.5% |
| Deferred charges and accrued income | 490/1 | €13,251 | €68,815 | +€55,564 | +419.3% |
| Total equity and liabilities | 10/49 | €364,290 | €1,392,987 | +€1.0m | +282.4% |
| Equity | 10/15 | €195,951 | €218,981 | +€23,030 | +11.8% |
| Contributions | 10/11 | €68,592 | €68,592 | = | 0.0% |
| Reserves | 13 | €70,442 | €70,442 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,015 | €2,015 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,015 | €2,015 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,427 | €68,427 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,917 | €34,947 | -€21,970 | -38.6% |
| Investment grants | 15 | - | €45,000 | +€45,000 | |
| Amounts payable | 17/49 | €168,338 | €1,174,006 | +€1.0m | +597.4% |
| Amounts payable after more than one year | 17 | €17,858 | €247,505 | +€229,647 | +1286.0% |
| Financial debts | 170/4 | €17,858 | €247,505 | +€229,647 | +1286.0% |
| Amounts payable within one year | 42/48 | €150,480 | €926,500 | +€776,020 | +515.7% |
| Current portion of amounts payable after more than one year | 42 | €3,434 | €15,237 | +€11,803 | +343.8% |
| Trade debts | 44 | €94,632 | €732,324 | +€637,692 | +673.9% |
| Suppliers | 440/4 | €94,632 | €732,324 | +€637,692 | +673.9% |
| Taxes, remuneration and social security | 45 | €52,414 | €145,203 | +€92,788 | +177.0% |
| Taxes | 450/3 | €38,706 | €98,339 | +€59,633 | +154.1% |
| Remuneration and social security | 454/9 | €13,709 | €46,864 | +€33,155 | +241.9% |
| Other amounts payable | 47/48 | - | €33,737 | +€33,737 | |
| Remuneration, social security and pensions | 62 | €123,245 | €330,214 | +€206,969 | +167.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,105 | €43,041 | +€20,936 | +94.7% |
| Other operating charges | 640/8 | €28,742 | €6,356 | -€22,386 | -77.9% |
| Non-recurring operating charges | 66A | €3,375 | €2,048 | -€1,327 | -39.3% |
| Gross operating margin | 9900 | €164,833 | €377,197 | +€212,364 | +128.8% |
| Operating profit (loss) | 9901 | -€12,634 | -€4,462 | +€8,172 | +64.7% |
| Financial income | 75/76B | €3,226 | €3,676 | +€451 | +14.0% |
| Recurring financial income | 75 | €3,226 | €3,676 | +€451 | +14.0% |
| Financial charges | 65/66B | €4,285 | €20,891 | +€16,606 | +387.5% |
| Recurring financial charges | 65 | €4,285 | €20,891 | +€16,606 | +387.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,694 | -€21,676 | -€7,982 | -58.3% |
| Income taxes | 67/77 | €371 | €294 | -€77 | -20.8% |
| Profit (loss) for the period | 9904 | -€14,065 | -€21,970 | -€7,905 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,065 | -€21,970 | -€7,905 | -56.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.