Fish 2 Be: 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.
Fish 2 Be
Largest movements
- Cash +€944,289
up €944,289 (+1,123%), from €84,078 to €1.0m
mainly Net result for the year (+€748,642) and Tax, wage and social debts (+€119,829)
- Receivables within one year +€20,127
up €20,127 (+8.0%), from €250,242 to €270,369
of which Trade receivables: +€20,434
- Profit (loss) carried forward +€748,642
up €748,642 (+42.8%), from -€1.7m to -€1.0m
- Tax, wage and social debts +€119,829
up €119,829 (+5,196%), from €2,306 to €122,135
- Other debts +€86,356
up €86,356 (+7.3%), from €1.2m to €1.3m
- Trade debts +€60,936
up €60,936 (+37.2%), from €163,683 to €224,619
- Accrued charges and deferred income -€51,877
down €51,877 (-46.2%), from €112,191 to €60,314
- Gross operating margin +€647,481
up €647,481 (+342%), from €189,477 to €836,958
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 | €335,341 | €1,299,228 | +€963,886 | +287% |
| Fixed assets | 21/28 | €1,021 | €0 | -€1,021 | -100% |
| Tangible fixed assets | 22/27 | €1,021 | €0 | -€1,021 | -100% |
| Furniture and vehicles | 24 | €1,021 | €0 | -€1,021 | -100% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €334,320 | €1,299,228 | +€964,907 | +289% |
| Amounts receivable within one year | 40/41 | €250,242 | €270,369 | +€20,127 | +8.0% |
| Trade receivables | 40 | €249,852 | €270,286 | +€20,434 | +8.2% |
| Other amounts receivable | 41 | €390 | €83 | -€308 | -78.8% |
| Cash at bank and in hand | 54/58 | €84,078 | €1,028,367 | +€944,289 | +1,123% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €335,341 | €1,299,228 | +€963,886 | +287% |
| Equity | 10/15 | -€1,132,468 | -€383,826 | +€748,642 | +66.1% |
| Contributions | 10/11 | €616,650 | €616,650 | = | 0.0% |
| Capital | 10 | €616,650 | €616,650 | = | 0.0% |
| Issued capital | 100 | €616,650 | €616,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,749,118 | -€1,000,476 | +€748,642 | +42.8% |
| Amounts payable | 17/49 | €1,467,809 | €1,683,053 | +€215,244 | +14.7% |
| Amounts payable within one year | 42/48 | €1,355,618 | €1,622,740 | +€267,121 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €163,683 | €224,619 | +€60,936 | +37.2% |
| Suppliers | 440/4 | €163,683 | €224,619 | +€60,936 | +37.2% |
| Taxes, remuneration and social security | 45 | €2,306 | €122,135 | +€119,829 | +5,196% |
| Taxes | 450/3 | €2,306 | €122,135 | +€119,829 | +5,196% |
| Other amounts payable | 47/48 | €1,189,629 | €1,275,985 | +€86,356 | +7.3% |
| Accrued charges and deferred income | 492/3 | €112,191 | €60,314 | -€51,877 | -46.2% |
| Non-recurring operating income | 76A | - | €1,610 | +€1,610 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €0 | -€2,687 | -100% |
| Other operating charges | 640/8 | €2,908 | €1,790 | -€1,118 | -38.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €189,477 | €836,958 | +€647,481 | +342% |
| Operating profit (loss) | 9901 | €183,882 | €835,168 | +€651,286 | +354% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €87,197 | €86,526 | -€671 | -0.8% |
| Recurring financial charges | 65 | €87,197 | €86,526 | -€671 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €96,686 | €748,642 | +€651,957 | +674% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €20 | €0 | -€20 | -100% |
| Profit (loss) for the period | 9904 | €96,666 | €748,642 | +€651,976 | +674% |
| Profit (loss) for the period to be appropriated | 9905 | €96,666 | €748,642 | +€651,976 | +674% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.