DE STRANDVISSER: 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.
DE STRANDVISSER
Largest movements
- Deferred charges and accrued income +€20,000
up €20,000 (+95.5%), from €20,943 to €40,943
- Receivables within one year -€9,325
down €9,325 (-6.5%), from €144,522 to €135,197
of which Other amounts receivable: -€39,086
- Financial fixed assets +€6,000
up €6,000 (+61.5%), from €9,750 to €15,750
- Trade debts +€88,507
up €88,507 (+133%), from €66,409 to €154,916
- Profit (loss) carried forward -€41,961
down €41,961 (-68.6%), from €61,145 to €19,184
- Tax, wage and social debts -€20,477
down €20,477 (-48.0%), from €42,667 to €22,190
- Accrued charges and deferred income -€6,225
down €6,225 (-75.9%), from €8,203 to €1,978
- Other debts -€3,918
no longer reported in 2025 (was €3,918)
- Gross operating margin -€123,235
down €123,235 (-90.9%), from €135,603 to €12,368
- Staff costs -€51,250
no longer reported in 2025 (was €51,250)
- Taxes -€21,000
no longer reported in 2025 (was €21,000)
- Financial charges -€1,505
down €1,505 (-50.5%), from €2,981 to €1,476
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 | €192,342 | €208,268 | +€15,926 | +8.3% |
| Fixed assets | 21/28 | €9,750 | €15,750 | +€6,000 | +61.5% |
| Financial fixed assets | 28 | €9,750 | €15,750 | +€6,000 | +61.5% |
| Current assets | 29/58 | €182,592 | €192,518 | +€9,926 | +5.4% |
| Amounts receivable within one year | 40/41 | €144,522 | €135,197 | -€9,325 | -6.5% |
| Trade receivables | 40 | €37,053 | €66,814 | +€29,761 | +80.3% |
| Other amounts receivable | 41 | €107,469 | €68,383 | -€39,086 | -36.4% |
| Cash at bank and in hand | 54/58 | €17,127 | €16,379 | -€749 | -4.4% |
| Deferred charges and accrued income | 490/1 | €20,943 | €40,943 | +€20,000 | +95.5% |
| Total equity and liabilities | 10/49 | €192,342 | €208,268 | +€15,926 | +8.3% |
| Equity | 10/15 | €71,145 | €29,184 | -€41,961 | -59.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,145 | €19,184 | -€41,961 | -68.6% |
| Amounts payable | 17/49 | €121,197 | €179,084 | +€57,888 | +47.8% |
| Amounts payable within one year | 42/48 | €112,994 | €177,107 | +€64,112 | +56.7% |
| Trade debts | 44 | €66,409 | €154,916 | +€88,507 | +133% |
| Suppliers | 440/4 | €66,409 | €154,916 | +€88,507 | +133% |
| Taxes, remuneration and social security | 45 | €42,667 | €22,190 | -€20,477 | -48.0% |
| Taxes | 450/3 | €42,667 | €22,190 | -€20,477 | -48.0% |
| Other amounts payable | 47/48 | €3,918 | - | -€3,918 | |
| Accrued charges and deferred income | 492/3 | €8,203 | €1,978 | -€6,225 | -75.9% |
| Remuneration, social security and pensions | 62 | €51,250 | - | -€51,250 | |
| Other operating charges | 640/8 | €2,829 | €1,535 | -€1,294 | -45.7% |
| Gross operating margin | 9900 | €135,603 | €12,368 | -€123,235 | -90.9% |
| Operating profit (loss) | 9901 | €81,524 | €10,833 | -€70,691 | -86.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,981 | €1,476 | -€1,505 | -50.5% |
| Recurring financial charges | 65 | €2,981 | €1,476 | -€1,505 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €78,543 | €9,357 | -€69,186 | -88.1% |
| Income taxes | 67/77 | €21,000 | - | -€21,000 | |
| Profit (loss) for the period | 9904 | €57,543 | €9,357 | -€48,186 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,543 | €9,357 | -€48,186 | -83.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.