FISH EYE CONSULTING: 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 EYE CONSULTING
Largest movements
- Receivables within one year +€29,952
up €29,952 (+834%), from €3,592 to €33,544
- Cash -€10,074
down €10,074 (-88.0%), from €11,443 to €1,369
mainly Receivables within one year (-€29,952) and Other debts (-€4,773)
- Deferred charges and accrued income -€5,694
no longer reported in 2025 (was €5,694)
- Tangible fixed assets -€2,954
down €2,954 (-15.6%), from €18,958 to €16,004
of which Other tangible fixed assets: -€1,786
- Reserves +€10,000
up €10,000 (+538%), from €1,860 to €11,860
- Profit (loss) carried forward +€6,723
up €6,723 (+38.5%), from €17,467 to €24,189
- Other debts -€4,773
no longer reported in 2025 (was €4,773)
- Trade debts -€1,421
down €1,421 (-49.2%), from €2,889 to €1,467
- Tax, wage and social debts +€702
up €702 (+235%), from €298 to €1,000
- Gross operating margin +€44,020
up €44,020, from -€15,401 to €28,618
- Write-downs +€12,473
no longer reported in 2025 (was -€12,473)
- Other operating charges -€12,440
down €12,440 (-92.5%), from €13,453 to €1,013
- Depreciation -€9,074
down €9,074 (-75.4%), from €12,028 to €2,954
- Financial charges +€5,571
up €5,571 (+549%), from €1,014 to €6,584
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 | €39,687 | €50,917 | +€11,230 | +28.3% |
| Fixed assets | 21/28 | €18,958 | €16,004 | -€2,954 | -15.6% |
| Tangible fixed assets | 22/27 | €18,958 | €16,004 | -€2,954 | -15.6% |
| Furniture and vehicles | 24 | €2,848 | €1,679 | -€1,169 | -41.0% |
| Other tangible fixed assets | 26 | €16,111 | €14,325 | -€1,786 | -11.1% |
| Current assets | 29/58 | €20,728 | €34,913 | +€14,184 | +68.4% |
| Amounts receivable within one year | 40/41 | €3,592 | €33,544 | +€29,952 | +834% |
| Other amounts receivable | 41 | €3,592 | €33,544 | +€29,952 | +834% |
| Cash at bank and in hand | 54/58 | €11,443 | €1,369 | -€10,074 | -88.0% |
| Deferred charges and accrued income | 490/1 | €5,694 | - | -€5,694 | |
| Total equity and liabilities | 10/49 | €39,687 | €50,917 | +€11,230 | +28.3% |
| Equity | 10/15 | €31,727 | €48,449 | +€16,723 | +52.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,860 | +€10,000 | +538% |
| Distributable reserves | 133 | €1,860 | €11,860 | +€10,000 | +538% |
| Profit (loss) carried forward | 14 | €17,467 | €24,189 | +€6,723 | +38.5% |
| Amounts payable | 17/49 | €7,960 | €2,467 | -€5,493 | -69.0% |
| Amounts payable within one year | 42/48 | €7,960 | €2,467 | -€5,493 | -69.0% |
| Trade debts | 44 | €2,889 | €1,467 | -€1,421 | -49.2% |
| Suppliers | 440/4 | €2,889 | €1,467 | -€1,421 | -49.2% |
| Taxes, remuneration and social security | 45 | €298 | €1,000 | +€702 | +235% |
| Taxes | 450/3 | €298 | €1,000 | +€702 | +235% |
| Other amounts payable | 47/48 | €4,773 | - | -€4,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,028 | €2,954 | -€9,074 | -75.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,473 | - | +€12,473 | |
| Other operating charges | 640/8 | €13,453 | €1,013 | -€12,440 | -92.5% |
| Non-recurring operating charges | 66A | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | -€15,401 | €28,618 | +€44,020 | |
| Operating profit (loss) | 9901 | -€28,473 | €24,588 | +€53,061 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,014 | €6,584 | +€5,571 | +549% |
| Recurring financial charges | 65 | €1,014 | €6,584 | +€5,571 | +549% |
| Profit (loss) for the period before taxes | 9903 | -€29,487 | €18,010 | +€47,496 | |
| Income taxes | 67/77 | €290 | €1,287 | +€998 | +344% |
| Profit (loss) for the period | 9904 | -€29,776 | €16,723 | +€46,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,776 | €16,723 | +€46,499 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.