Fishermen: what changed
Two fiscal 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.
Fishermen
Largest movements
- Cash +€66,268
up €66,268 (+44.7%), from €148,312 to €214,580
mainly Net result for the year (+€31,480) and Receivables within one year (+€20,065)
- Receivables within one year -€20,065
down €20,065 (-35.5%), from €56,558 to €36,493
of which Trade receivables: -€17,295
- Tangible fixed assets -€3,991
down €3,991 (-39.6%), from €10,091 to €6,100
of which Land and buildings: -€2,335
- Profit (loss) carried forward +€31,480
up €31,480 (+16.9%), from €186,371 to €217,851
- Tax, wage and social debts +€14,219
up €14,219 (+129.2%), from €11,006 to €25,225
of which Taxes: +€14,199
- Current portion of long-term debt -€2,896
no longer reported in 2025 (was €2,896)
- Gross operating margin +€40,634
up €40,634 (+531.5%), from €7,645 to €48,279
- Taxes +€7,523
up €7,523 (+168.6%), from €4,461 to €11,985
- Depreciation -€1,463
down €1,463 (-26.8%), from €5,454 to €3,991
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.
Cash bridge derived
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 | €217,241 | €257,926 | +€40,685 | +18.7% |
| Fixed assets | 21/28 | €10,141 | €6,150 | -€3,991 | -39.4% |
| Tangible fixed assets | 22/27 | €10,091 | €6,100 | -€3,991 | -39.6% |
| Land and buildings | 22 | €7,707 | €5,372 | -€2,335 | -30.3% |
| Plant, machinery and equipment | 23 | €2,384 | €727 | -€1,657 | -69.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €207,100 | €251,776 | +€44,676 | +21.6% |
| Amounts receivable within one year | 40/41 | €56,558 | €36,493 | -€20,065 | -35.5% |
| Trade receivables | 40 | €46,918 | €29,623 | -€17,295 | -36.9% |
| Other amounts receivable | 41 | €9,640 | €6,870 | -€2,770 | -28.7% |
| Cash at bank and in hand | 54/58 | €148,312 | €214,580 | +€66,268 | +44.7% |
| Deferred charges and accrued income | 490/1 | €2,230 | €703 | -€1,527 | -68.5% |
| Total equity and liabilities | 10/49 | €217,241 | €257,926 | +€40,685 | +18.7% |
| Equity | 10/15 | €194,431 | €225,911 | +€31,480 | +16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,371 | €217,851 | +€31,480 | +16.9% |
| Amounts payable | 17/49 | €22,810 | €32,015 | +€9,205 | +40.4% |
| Amounts payable after more than one year | 17 | €324 | - | -€324 | |
| Financial debts | 170/4 | €324 | - | -€324 | |
| Amounts payable within one year | 42/48 | €22,486 | €32,015 | +€9,530 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €2,896 | - | -€2,896 | |
| Trade debts | 44 | €8,584 | €6,790 | -€1,794 | -20.9% |
| Suppliers | 440/4 | €8,584 | €6,790 | -€1,794 | -20.9% |
| Taxes, remuneration and social security | 45 | €11,006 | €25,225 | +€14,219 | +129.2% |
| Taxes | 450/3 | €9,626 | €23,825 | +€14,199 | +147.5% |
| Remuneration and social security | 454/9 | €1,380 | €1,400 | +€20 | +1.5% |
| Non-recurring operating income | 76A | - | €18,182 | +€18,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,454 | €3,991 | -€1,463 | -26.8% |
| Other operating charges | 640/8 | €789 | €523 | -€265 | -33.6% |
| Gross operating margin | 9900 | €7,645 | €48,279 | +€40,634 | +531.5% |
| Operating profit (loss) | 9901 | €1,402 | €43,764 | +€42,362 | +3021.6% |
| Financial income | 75/76B | €344 | €301 | -€43 | -12.6% |
| Recurring financial income | 75 | €344 | €301 | -€43 | -12.6% |
| Financial charges | 65/66B | €379 | €601 | +€222 | +58.5% |
| Recurring financial charges | 65 | €379 | €601 | +€222 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €1,367 | €43,465 | +€42,097 | +3078.6% |
| Income taxes | 67/77 | €4,461 | €11,985 | +€7,523 | +168.6% |
| Profit (loss) for the period | 9904 | -€3,094 | €31,480 | +€34,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,094 | €31,480 | +€34,574 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.