DDG - 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.
DDG - fish
Largest movements
- Cash +€165,300
up €165,300 (+155%), from €106,561 to €271,862
mainly Net result for the year (+€156,150) and Depreciation (+€154,773)
- Receivables within one year -€44,343
down €44,343 (-17.7%), from €250,147 to €205,804
of which Trade receivables: -€38,709
- Tangible fixed assets -€17,700
down €17,700 (-1.4%), from €1.2m to €1.2m
of which Land and buildings: -€98,964
- Profit (loss) carried forward +€156,150
up €156,150 (+21.9%), from €712,407 to €868,557
- Debts after one year -€69,672
down €69,672 (-10.1%), from €689,200 to €619,527
- Trade debts +€19,664
up €19,664 (+50.8%), from €38,699 to €58,362
- Gross operating margin +€222,342
up €222,342 (+69.0%), from €322,332 to €544,675
- Taxes +€36,060
up €36,060 (+654%), from €5,513 to €41,572
- Depreciation +€35,608
up €35,608 (+29.9%), from €119,165 to €154,773
- Staff costs +€25,908
up €25,908 (+21.4%), from €120,785 to €146,693
- Financial charges +€8,721
up €8,721 (+36.8%), from €23,700 to €32,421
of which Non-recurring financial charges: +€4,861
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.
Derived cash bridge
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 | €1,617,894 | €1,715,900 | +€98,007 | +6.1% |
| Fixed assets | 21/28 | €1,241,135 | €1,223,435 | -€17,700 | -1.4% |
| Tangible fixed assets | 22/27 | €1,241,135 | €1,223,435 | -€17,700 | -1.4% |
| Land and buildings | 22 | €1,108,756 | €1,009,792 | -€98,964 | -8.9% |
| Plant, machinery and equipment | 23 | €22,734 | €26,727 | +€3,993 | +17.6% |
| Furniture and vehicles | 24 | €106,343 | €183,614 | +€77,270 | +72.7% |
| Other tangible fixed assets | 26 | €3,302 | €3,302 | = | 0.0% |
| Current assets | 29/58 | €376,758 | €492,465 | +€115,707 | +30.7% |
| Stocks and contracts in progress | 3 | €20,050 | €14,800 | -€5,250 | -26.2% |
| Stocks | 30/36 | €20,050 | €14,800 | -€5,250 | -26.2% |
| Amounts receivable within one year | 40/41 | €250,147 | €205,804 | -€44,343 | -17.7% |
| Trade receivables | 40 | €47,471 | €8,762 | -€38,709 | -81.5% |
| Other amounts receivable | 41 | €202,676 | €197,041 | -€5,635 | -2.8% |
| Cash at bank and in hand | 54/58 | €106,561 | €271,862 | +€165,300 | +155% |
| Total equity and liabilities | 10/49 | €1,617,894 | €1,715,900 | +€98,007 | +6.1% |
| Equity | 10/15 | €792,260 | €948,410 | +€156,150 | +19.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €59,852 | €59,852 | = | 0.0% |
| Distributable reserves | 133 | €59,852 | €59,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | €712,407 | €868,557 | +€156,150 | +21.9% |
| Amounts payable | 17/49 | €825,634 | €767,490 | -€58,143 | -7.0% |
| Amounts payable after more than one year | 17 | €689,200 | €619,527 | -€69,672 | -10.1% |
| Financial debts | 170/4 | €689,200 | €619,527 | -€69,672 | -10.1% |
| Amounts payable within one year | 42/48 | €124,387 | €147,963 | +€23,577 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €67,633 | €69,672 | +€2,039 | +3.0% |
| Trade debts | 44 | €38,699 | €58,362 | +€19,664 | +50.8% |
| Suppliers | 440/4 | €38,699 | €58,362 | +€19,664 | +50.8% |
| Taxes, remuneration and social security | 45 | €18,055 | €19,929 | +€1,874 | +10.4% |
| Taxes | 450/3 | - | €1,117 | +€1,117 | |
| Remuneration and social security | 454/9 | €18,055 | €18,812 | +€757 | +4.2% |
| Accrued charges and deferred income | 492/3 | €12,048 | - | -€12,048 | |
| Non-recurring operating income | 76A | €24,047 | €40,000 | +€15,953 | +66.3% |
| Remuneration, social security and pensions | 62 | €120,785 | €146,693 | +€25,908 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,165 | €154,773 | +€35,608 | +29.9% |
| Other operating charges | 640/8 | €6,940 | €13,066 | +€6,126 | +88.3% |
| Gross operating margin | 9900 | €322,332 | €544,675 | +€222,342 | +69.0% |
| Operating profit (loss) | 9901 | €75,443 | €230,143 | +€154,700 | +205% |
| Financial charges | 65/66B | €23,700 | €32,421 | +€8,721 | +36.8% |
| Recurring financial charges | 65 | €22,861 | €26,721 | +€3,860 | +16.9% |
| Non-recurring financial charges | 66B | €839 | €5,700 | +€4,861 | +579% |
| Profit (loss) for the period before taxes | 9903 | €51,743 | €197,722 | +€145,980 | +282% |
| Income taxes | 67/77 | €5,513 | €41,572 | +€36,060 | +654% |
| Profit (loss) for the period | 9904 | €46,230 | €156,150 | +€109,920 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €46,230 | €156,150 | +€109,920 | +238% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.