@fish holding: 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 holding
Largest movements
- Receivables within one year -€641,382
down €641,382 (-100%), from €641,382 to €0
- Other debts -€617,560
down €617,560 (-94.8%), from €651,295 to €33,735
- Profit (loss) carried forward -€24,031
down €24,031, from €0 to -€24,031
- Financial income -€588,645
down €588,645 (-98.4%), from €598,496 to €9,851
- Services and other goods +€22,903
new in 2025: €22,903
- Financial charges +€9,059
up €9,059 (+554%), from €1,636 to €10,695
- Gross operating margin +€2,405
no longer reported in 2025 (was -€2,405)
- Taxes -€1,437
down €1,437 (-100%), from €1,437 to €0
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,105,515 | €473,388 | -€632,127 | -57.2% |
| Fixed assets | 21/28 | €456,710 | €456,710 | = | 0.0% |
| Financial fixed assets | 28 | €456,710 | €456,710 | = | 0.0% |
| Affiliated companies | 280/1 | - | €456,710 | +€456,710 | |
| Participating interests | 280 | - | €456,710 | +€456,710 | |
| Current assets | 29/58 | €648,805 | €16,678 | -€632,127 | -97.4% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €641,382 | €0 | -€641,382 | -100% |
| Other amounts receivable | 41 | €641,382 | €0 | -€641,382 | -100% |
| Cash at bank and in hand | 54/58 | €3,051 | €11,785 | +€8,734 | +286% |
| Deferred charges and accrued income | 490/1 | €4,371 | €4,893 | +€521 | +11.9% |
| Total equity and liabilities | 10/49 | €1,105,515 | €473,388 | -€632,127 | -57.2% |
| Equity | 10/15 | €452,486 | €428,456 | -€24,031 | -5.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €302,486 | €302,486 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €302,486 | €302,486 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€24,031 | -€24,031 | |
| Amounts payable | 17/49 | €653,029 | €44,932 | -€608,096 | -93.1% |
| Amounts payable within one year | 42/48 | €652,732 | €38,017 | -€614,715 | -94.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | - | €4,281 | +€4,281 | |
| Suppliers | 440/4 | - | €4,281 | +€4,281 | |
| Taxes, remuneration and social security | 45 | €1,437 | €0 | -€1,437 | -100% |
| Taxes | 450/3 | €1,437 | €0 | -€1,437 | -100% |
| Other amounts payable | 47/48 | €651,295 | €33,735 | -€617,560 | -94.8% |
| Accrued charges and deferred income | 492/3 | €297 | €6,916 | +€6,619 | +2,231% |
| Operating charges | 60/66A | - | €23,187 | +€23,187 | |
| Services and other goods | 61 | - | €22,903 | +€22,903 | |
| Other operating charges | 640/8 | €175 | €284 | +€109 | +62.3% |
| Gross operating margin | 9900 | -€2,405 | - | +€2,405 | |
| Operating profit (loss) | 9901 | -€2,580 | -€23,187 | -€20,607 | -799% |
| Financial income | 75/76B | €598,496 | €9,851 | -€588,645 | -98.4% |
| Recurring financial income | 75 | €598,496 | €9,851 | -€588,645 | -98.4% |
| Income from financial fixed assets | 750 | - | €0 | = | |
| Income from current assets | 751 | - | €9,851 | +€9,851 | |
| Financial charges | 65/66B | €1,636 | €10,695 | +€9,059 | +554% |
| Recurring financial charges | 65 | €1,636 | €10,695 | +€9,059 | +554% |
| Debt charges | 650 | - | €10,304 | +€10,304 | |
| Other financial charges | 652/9 | - | €391 | +€391 | |
| Profit (loss) for the period before taxes | 9903 | €594,280 | -€24,031 | -€618,311 | |
| Income taxes | 67/77 | €1,437 | €0 | -€1,437 | -100% |
| Taxes | 670/3 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €592,843 | -€24,031 | -€616,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €592,843 | -€24,031 | -€616,874 |
Source: filed annual accounts (NBB), financial years ended 31 March 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.