FISH4YOU: 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.
FISH4YOU
Largest movements
- Cash +€59,230
up €59,230 (+67.4%), from €87,935 to €147,165
mainly Net result for the year (+€85,113) and Depreciation (+€21,174)
- Deferred charges and accrued income +€28,739
up €28,739 (+557%), from €5,156 to €33,895
- Tangible fixed assets +€7,813
up €7,813 (+11.2%), from €69,604 to €77,417
of which Furniture and vehicles: +€5,892
- Receivables within one year +€7,295
up €7,295 (+80.5%), from €9,063 to €16,358
of which Trade receivables: +€9,197
- Stocks and contracts -€5,445
down €5,445 (-32.2%), from €16,925 to €11,480
- Profit (loss) carried forward +€85,113
up €85,113 (+98.8%), from €86,116 to €171,229
- Tax, wage and social debts +€20,105
up €20,105 (+65.2%), from €30,853 to €50,958
of which Taxes: +€22,343
- Trade debts -€14,723
down €14,723 (-27.0%), from €54,527 to €39,804
- Accrued charges and deferred income +€3,587
new in 2025: €3,587
- Gross operating margin +€126,887
up €126,887 (+99.3%), from €127,771 to €254,657
- Taxes +€28,189
up €28,189 (+1,462%), from €1,929 to €30,118
- Staff costs +€16,689
up €16,689 (+17.1%), from €97,788 to €114,477
- Depreciation +€3,937
up €3,937 (+22.8%), from €17,237 to €21,174
- Financial charges -€3,528
down €3,528 (-57.5%), from €6,132 to €2,605
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 | €204,583 | €298,665 | +€94,082 | +46.0% |
| Fixed assets | 21/28 | €85,504 | €89,767 | +€4,263 | +5.0% |
| Intangible fixed assets | 21 | €10,650 | €7,100 | -€3,550 | -33.3% |
| Tangible fixed assets | 22/27 | €69,604 | €77,417 | +€7,813 | +11.2% |
| Plant, machinery and equipment | 23 | €5,276 | €5,379 | +€104 | +2.0% |
| Furniture and vehicles | 24 | €23,910 | €29,802 | +€5,892 | +24.6% |
| Other tangible fixed assets | 26 | €40,418 | €42,236 | +€1,818 | +4.5% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €119,079 | €208,898 | +€89,819 | +75.4% |
| Stocks and contracts in progress | 3 | €16,925 | €11,480 | -€5,445 | -32.2% |
| Stocks | 30/36 | €16,925 | €11,480 | -€5,445 | -32.2% |
| Amounts receivable within one year | 40/41 | €9,063 | €16,358 | +€7,295 | +80.5% |
| Trade receivables | 40 | €5,379 | €14,576 | +€9,197 | +171% |
| Other amounts receivable | 41 | €3,684 | €1,782 | -€1,902 | -51.6% |
| Cash at bank and in hand | 54/58 | €87,935 | €147,165 | +€59,230 | +67.4% |
| Deferred charges and accrued income | 490/1 | €5,156 | €33,895 | +€28,739 | +557% |
| Total equity and liabilities | 10/49 | €204,583 | €298,665 | +€94,082 | +46.0% |
| Equity | 10/15 | €104,980 | €190,094 | +€85,113 | +81.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265 | €265 | = | 0.0% |
| Distributable reserves | 133 | €265 | €265 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,116 | €171,229 | +€85,113 | +98.8% |
| Amounts payable | 17/49 | €99,603 | €108,571 | +€8,969 | +9.0% |
| Amounts payable within one year | 42/48 | €99,603 | €104,984 | +€5,381 | +5.4% |
| Trade debts | 44 | €54,527 | €39,804 | -€14,723 | -27.0% |
| Suppliers | 440/4 | €54,527 | €39,804 | -€14,723 | -27.0% |
| Taxes, remuneration and social security | 45 | €30,853 | €50,958 | +€20,105 | +65.2% |
| Taxes | 450/3 | €8,995 | €31,339 | +€22,343 | +248% |
| Remuneration and social security | 454/9 | €21,858 | €19,619 | -€2,239 | -10.2% |
| Other amounts payable | 47/48 | €14,222 | €14,222 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,587 | +€3,587 | |
| Remuneration, social security and pensions | 62 | €97,788 | €114,477 | +€16,689 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,237 | €21,174 | +€3,937 | +22.8% |
| Other operating charges | 640/8 | €2,715 | €1,264 | -€1,451 | -53.4% |
| Gross operating margin | 9900 | €127,771 | €254,657 | +€126,887 | +99.3% |
| Operating profit (loss) | 9901 | €10,031 | €117,742 | +€107,712 | +1,074% |
| Financial income | 75/76B | €2,598 | €94 | -€2,504 | -96.4% |
| Recurring financial income | 75 | €2,598 | €94 | -€2,504 | -96.4% |
| Financial charges | 65/66B | €6,132 | €2,605 | -€3,528 | -57.5% |
| Recurring financial charges | 65 | €6,132 | €2,605 | -€3,528 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €6,496 | €115,231 | +€108,735 | +1,674% |
| Income taxes | 67/77 | €1,929 | €30,118 | +€28,189 | +1,462% |
| Profit (loss) for the period | 9904 | €4,567 | €85,113 | +€80,546 | +1,763% |
| Profit (loss) for the period to be appropriated | 9905 | €4,567 | €85,113 | +€80,546 | +1,763% |
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 16 October 2026 via checked.be.