FISHMONGER: 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.
FISHMONGER
Largest movements
- Receivables within one year -€15,554
down €15,554 (-89.9%), from €17,299 to €1,745
of which Trade receivables: -€15,797
- Stocks and contracts +€14,660
up €14,660 (+33.7%), from €43,551 to €58,211
- Deferred charges and accrued income +€8,941
new in 2024: €8,941
- Cash -€3,706
no longer reported in 2024 (was €3,706)
mainly Net result for the year (-€40,755) and Stocks and contracts (-€14,660)
- Tangible fixed assets -€1,445
down €1,445 (-12.6%), from €11,483 to €10,038
of which Furniture and vehicles: -€2,600
- Trade debts +€47,444
up €47,444 (+40.1%), from €118,379 to €165,823
of which Suppliers: +€27,778
- Profit (loss) carried forward -€40,755
down €40,755 (-52.7%), from -€77,282 to -€118,037
- Tax, wage and social debts -€3,792
no longer reported in 2024 (was €3,792)
- Purchases and services -€472,479
no longer reported in 2024 (was €472,479)
- Gross operating margin +€39,591
up €39,591 (+53.9%), from -€73,488 to -€33,897
- Financial charges +€1,745
up €1,745 (+491.5%), from €355 to €2,100
- Depreciation +€1,661
up €1,661 (+109.5%), from €1,517 to €3,178
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,539 | €81,436 | +€2,897 | +3.7% |
| Fixed assets | 21/28 | €13,983 | €12,538 | -€1,445 | -10.3% |
| Tangible fixed assets | 22/27 | €11,483 | €10,038 | -€1,445 | -12.6% |
| Plant, machinery and equipment | 23 | - | €1,155 | +€1,155 | |
| Furniture and vehicles | 24 | €11,483 | €8,883 | -€2,600 | -22.6% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €64,556 | €68,897 | +€4,342 | +6.7% |
| Stocks and contracts in progress | 3 | €43,551 | €58,211 | +€14,660 | +33.7% |
| Stocks | 30/36 | €43,551 | €58,211 | +€14,660 | +33.7% |
| Amounts receivable within one year | 40/41 | €17,299 | €1,745 | -€15,554 | -89.9% |
| Trade receivables | 40 | €16,620 | €823 | -€15,797 | -95.1% |
| Other amounts receivable | 41 | €679 | €923 | +€244 | +35.9% |
| Cash at bank and in hand | 54/58 | €3,706 | - | -€3,706 | |
| Deferred charges and accrued income | 490/1 | - | €8,941 | +€8,941 | |
| Total equity and liabilities | 10/49 | €78,539 | €81,436 | +€2,897 | +3.7% |
| Equity | 10/15 | -€70,782 | -€111,537 | -€40,755 | -57.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,282 | -€118,037 | -€40,755 | -52.7% |
| Amounts payable | 17/49 | €149,321 | €192,973 | +€43,652 | +29.2% |
| Amounts payable after more than one year | 17 | €27,150 | €27,150 | = | 0.0% |
| Financial debts | 170/4 | €27,150 | €27,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,171 | €165,823 | +€43,652 | +35.7% |
| Trade debts | 44 | €118,379 | €165,823 | +€47,444 | +40.1% |
| Suppliers | 440/4 | €63,892 | €91,671 | +€27,778 | +43.5% |
| Bills of exchange payable | 441 | €54,486 | €74,153 | +€19,666 | +36.1% |
| Taxes, remuneration and social security | 45 | €3,792 | - | -€3,792 | |
| Taxes | 450/3 | €3,792 | - | -€3,792 | |
| Goods, raw materials, services and sundry goods | 60/61 | €472,479 | - | -€472,479 | |
| Remuneration, social security and pensions | 62 | €1,114 | €548 | -€565 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,517 | €3,178 | +€1,661 | +109.5% |
| Other operating charges | 640/8 | €808 | €1,032 | +€224 | +27.7% |
| Gross operating margin | 9900 | -€73,488 | -€33,897 | +€39,591 | +53.9% |
| Operating profit (loss) | 9901 | -€76,927 | -€38,655 | +€38,272 | +49.8% |
| Financial charges | 65/66B | €355 | €2,100 | +€1,745 | +491.5% |
| Recurring financial charges | 65 | €355 | €2,100 | +€1,745 | +491.5% |
| Profit (loss) for the period before taxes | 9903 | -€77,282 | -€40,755 | +€36,527 | +47.3% |
| Profit (loss) for the period | 9904 | -€77,282 | -€40,755 | +€36,527 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,282 | -€40,755 | +€36,527 | +47.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.