FISHERMAN HOLIDAYS: what changed
FISHERMAN HOLIDAYS
Largest movements
- Tangible fixed assets -€9,973
down €9,973 (-61.6%), from €16,178 to €6,205
of which Furniture and vehicles: -€8,065
- Cash -€5,772
down €5,772 (-12.9%), from €44,576 to €38,804
mainly Other debts (-€22,512) and Advances received (-€2,996)
- Receivables within one year -€4,780
down €4,780 (-24.0%), from €19,896 to €15,116
- Financial fixed assets -€1,077
no longer reported in 2025 (was €1,077)
- Other debts -€22,512
down €22,512 (-98.0%), from €22,973 to €461
- Advances received -€2,996
down €2,996 (-10.9%), from €27,599 to €24,603
- Trade debts +€2,922
up €2,922 (+42.4%), from €6,895 to €9,817
- Reserves +€1,373
up €1,373 (+30.9%), from €4,440 to €5,813
of which Distributable reserves: +€1,373
- Gross operating margin -€33,322
down €33,322, from €19,301 to -€14,021
- Financial income +€5,857
up €5,857 (+28.9%), from €20,243 to €26,100
- Financial charges -€4,753
down €4,753 (-99.2%), from €4,793 to €40
- Taxes -€1,167
down €1,167 (-87.6%), from €1,332 to €165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,907 | €60,695 | -€21,212 | -25.9% |
| Fixed assets | 21/28 | €17,255 | €6,205 | -€11,050 | -64.0% |
| Tangible fixed assets | 22/27 | €16,178 | €6,205 | -€9,973 | -61.6% |
| Plant, machinery and equipment | 23 | €1,584 | €387 | -€1,198 | -75.6% |
| Furniture and vehicles | 24 | €13,736 | €5,671 | -€8,065 | -58.7% |
| Other tangible fixed assets | 26 | €858 | €148 | -€710 | -82.8% |
| Financial fixed assets | 28 | €1,077 | - | -€1,077 | |
| Current assets | 29/58 | €64,652 | €54,490 | -€10,163 | -15.7% |
| Amounts receivable within one year | 40/41 | €19,896 | €15,116 | -€4,780 | -24.0% |
| Other amounts receivable | 41 | €19,896 | €15,116 | -€4,780 | -24.0% |
| Cash at bank and in hand | 54/58 | €44,576 | €38,804 | -€5,772 | -12.9% |
| Deferred charges and accrued income | 490/1 | €180 | €570 | +€390 | +217% |
| Total equity and liabilities | 10/49 | €81,907 | €60,695 | -€21,212 | -25.9% |
| Equity | 10/15 | €24,440 | €25,813 | +€1,373 | +5.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,440 | €5,813 | +€1,373 | +30.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,440 | €2,440 | = | 0.0% |
| Distributable reserves | 133 | - | €1,373 | +€1,373 | |
| Amounts payable | 17/49 | €57,467 | €34,881 | -€22,586 | -39.3% |
| Amounts payable within one year | 42/48 | €57,467 | €34,881 | -€22,586 | -39.3% |
| Trade debts | 44 | €6,895 | €9,817 | +€2,922 | +42.4% |
| Suppliers | 440/4 | €6,895 | €9,817 | +€2,922 | +42.4% |
| Advances received on contracts in progress | 46 | €27,599 | €24,603 | -€2,996 | -10.9% |
| Other amounts payable | 47/48 | €22,973 | €461 | -€22,512 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,843 | €9,973 | +€129 | +1.3% |
| Other operating charges | 640/8 | €603 | €528 | -€76 | -12.5% |
| Gross operating margin | 9900 | €19,301 | -€14,021 | -€33,322 | |
| Operating profit (loss) | 9901 | €8,854 | -€24,522 | -€33,376 | |
| Financial income | 75/76B | €20,243 | €26,100 | +€5,857 | +28.9% |
| Recurring financial income | 75 | €20,243 | €26,100 | +€5,857 | +28.9% |
| Financial charges | 65/66B | €4,793 | €40 | -€4,753 | -99.2% |
| Recurring financial charges | 65 | €4,793 | €40 | -€4,753 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €24,305 | €1,538 | -€22,767 | -93.7% |
| Income taxes | 67/77 | €1,332 | €165 | -€1,167 | -87.6% |
| Profit (loss) for the period | 9904 | €22,973 | €1,373 | -€21,600 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,973 | €1,373 | -€21,600 | -94.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.