Fish and More: 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 and More
Largest movements
- Tangible fixed assets +€137,841
up €137,841 (+112%), from €122,546 to €260,387
of which Furniture and vehicles: +€139,730
- Cash +€10,004
up €10,004 (+14.5%), from €68,871 to €78,875
mainly Debts after one year (+€204,967) and Depreciation (+€32,734)
- Debts after one year +€204,967
up €204,967 (+1,780%), from €11,514 to €216,481
- Reserves +€75,721
new in 2023: €75,721
- Profit (loss) carried forward -€61,340
no longer reported in 2023 (was €61,340)
- Trade debts -€61,243
down €61,243 (-35.6%), from €171,893 to €110,650
- Tax, wage and social debts -€32,697
down €32,697 (-51.0%), from €64,159 to €31,462
of which Remuneration and social security: -€39,035
- Gross operating margin -€21,031
down €21,031 (-12.6%), from €167,248 to €146,217
- Staff costs +€18,736
up €18,736 (+28.9%), from €64,809 to €83,545
- Depreciation +€14,559
up €14,559 (+80.1%), from €18,175 to €32,734
- Taxes -€10,349
down €10,349 (-62.6%), from €16,535 to €6,186
- Financial charges +€3,075
up €3,075 (+51.7%), from €5,946 to €9,021
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,737 | €461,820 | +€152,083 | +49.1% |
| Fixed assets | 21/28 | €122,546 | €260,387 | +€137,841 | +112% |
| Tangible fixed assets | 22/27 | €122,546 | €260,387 | +€137,841 | +112% |
| Plant, machinery and equipment | 23 | €15,867 | €13,978 | -€1,889 | -11.9% |
| Furniture and vehicles | 24 | €106,679 | €246,409 | +€139,730 | +131% |
| Current assets | 29/58 | €187,192 | €201,433 | +€14,242 | +7.6% |
| Amounts receivable within one year | 40/41 | €117,775 | €122,012 | +€4,238 | +3.6% |
| Trade receivables | 40 | €108,337 | €111,793 | +€3,456 | +3.2% |
| Other amounts receivable | 41 | €9,437 | €10,219 | +€782 | +8.3% |
| Cash at bank and in hand | 54/58 | €68,871 | €78,875 | +€10,004 | +14.5% |
| Deferred charges and accrued income | 490/1 | €546 | €546 | = | 0.0% |
| Total equity and liabilities | 10/49 | €309,737 | €461,820 | +€152,083 | +49.1% |
| Equity | 10/15 | €61,340 | €75,721 | +€14,380 | +23.4% |
| Reserves | 13 | - | €75,721 | +€75,721 | |
| Distributable reserves | 133 | - | €75,721 | +€75,721 | |
| Profit (loss) carried forward | 14 | €61,340 | - | -€61,340 | |
| Amounts payable | 17/49 | €248,397 | €386,099 | +€137,702 | +55.4% |
| Amounts payable after more than one year | 17 | €11,514 | €216,481 | +€204,967 | +1,780% |
| Financial debts | 170/4 | €11,514 | €216,481 | +€204,967 | +1,780% |
| Amounts payable within one year | 42/48 | €236,883 | €169,618 | -€67,265 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €830 | €27,506 | +€26,676 | +3,212% |
| Trade debts | 44 | €171,893 | €110,650 | -€61,243 | -35.6% |
| Suppliers | 440/4 | €171,893 | €110,650 | -€61,243 | -35.6% |
| Taxes, remuneration and social security | 45 | €64,159 | €31,462 | -€32,697 | -51.0% |
| Taxes | 450/3 | €21,104 | €27,442 | +€6,338 | +30.0% |
| Remuneration and social security | 454/9 | €43,055 | €4,020 | -€39,035 | -90.7% |
| Remuneration, social security and pensions | 62 | €64,809 | €83,545 | +€18,736 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,175 | €32,734 | +€14,559 | +80.1% |
| Other operating charges | 640/8 | €764 | €350 | -€413 | -54.1% |
| Gross operating margin | 9900 | €167,248 | €146,217 | -€21,031 | -12.6% |
| Operating profit (loss) | 9901 | €83,500 | €29,587 | -€53,913 | -64.6% |
| Financial income | 75/76B | €321 | €0 | -€321 | -100.0% |
| Recurring financial income | 75 | €321 | €0 | -€321 | -100.0% |
| Financial charges | 65/66B | €5,946 | €9,021 | +€3,075 | +51.7% |
| Recurring financial charges | 65 | €5,946 | €9,021 | +€3,075 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €77,875 | €20,566 | -€57,309 | -73.6% |
| Income taxes | 67/77 | €16,535 | €6,186 | -€10,349 | -62.6% |
| Profit (loss) for the period | 9904 | €61,340 | €14,380 | -€46,960 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,340 | €14,380 | -€46,960 | -76.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.