IDEAL FISH: 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.
IDEAL FISH
Largest movements
- Cash -€53,816
down €53,816 (-30.9%), from €174,074 to €120,257
mainly Net result for the year (-€32,895) and Other debts (-€28,180)
- Stocks and contracts -€5,159
down €5,159 (-57.6%), from €8,959 to €3,800
- Intangible fixed assets -€3,000
down €3,000 (-16.7%), from €18,000 to €15,000
- Tangible fixed assets -€2,943
down €2,943 (-5.6%), from €52,299 to €49,355
of which Furniture and vehicles: -€10,147
- Profit (loss) carried forward -€32,895
down €32,895 (-18.7%), from -€175,694 to -€208,588
- Other debts -€28,180
down €28,180 (-28.6%), from €98,703 to €70,522
- Tax, wage and social debts -€3,741
down €3,741 (-7.7%), from €48,510 to €44,769
of which Taxes: -€4,794
- Turnover -€1.1m
no longer reported in 2025 (was €1.1m)
- Gross operating margin -€21,419
down €21,419 (-8.3%), from €257,249 to €235,830
- Staff costs -€13,176
down €13,176 (-5.0%), from €264,926 to €251,750
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 | €261,380 | €195,660 | -€65,720 | -25.1% |
| Fixed assets | 21/28 | €70,587 | €64,644 | -€5,943 | -8.4% |
| Intangible fixed assets | 21 | €18,000 | €15,000 | -€3,000 | -16.7% |
| Tangible fixed assets | 22/27 | €52,299 | €49,355 | -€2,943 | -5.6% |
| Plant, machinery and equipment | 23 | €23,585 | €30,789 | +€7,204 | +30.5% |
| Furniture and vehicles | 24 | €28,714 | €18,566 | -€10,147 | -35.3% |
| Financial fixed assets | 28 | €289 | €289 | = | 0.0% |
| Current assets | 29/58 | €190,792 | €131,016 | -€59,777 | -31.3% |
| Stocks and contracts in progress | 3 | €8,959 | €3,800 | -€5,159 | -57.6% |
| Stocks | 30/36 | €8,959 | €3,800 | -€5,159 | -57.6% |
| Amounts receivable within one year | 40/41 | €5,202 | €6,958 | +€1,756 | +33.8% |
| Trade receivables | 40 | €1,723 | - | -€1,723 | |
| Other amounts receivable | 41 | €3,480 | €6,958 | +€3,478 | +100.0% |
| Cash at bank and in hand | 54/58 | €174,074 | €120,257 | -€53,816 | -30.9% |
| Deferred charges and accrued income | 490/1 | €2,557 | - | -€2,557 | |
| Total equity and liabilities | 10/49 | €261,380 | €195,660 | -€65,720 | -25.1% |
| Equity | 10/15 | -€115,694 | -€148,588 | -€32,895 | -28.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,694 | -€208,588 | -€32,895 | -18.7% |
| Amounts payable | 17/49 | €377,074 | €344,248 | -€32,825 | -8.7% |
| Amounts payable within one year | 42/48 | €377,074 | €344,248 | -€32,825 | -8.7% |
| Trade debts | 44 | €229,861 | €228,957 | -€904 | -0.4% |
| Suppliers | 440/4 | €229,861 | €228,957 | -€904 | -0.4% |
| Taxes, remuneration and social security | 45 | €48,510 | €44,769 | -€3,741 | -7.7% |
| Taxes | 450/3 | €13,951 | €9,157 | -€4,794 | -34.4% |
| Remuneration and social security | 454/9 | €34,559 | €35,612 | +€1,053 | +3.0% |
| Other amounts payable | 47/48 | €98,703 | €70,522 | -€28,180 | -28.6% |
| Turnover | 70 | €1,087,288 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €264,926 | €251,750 | -€13,176 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,440 | €18,405 | +€3,965 | +27.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €257,249 | €235,830 | -€21,419 | -8.3% |
| Operating profit (loss) | 9901 | -€22,505 | -€34,725 | -€12,220 | -54.3% |
| Financial income | 75/76B | €380 | €1,950 | +€1,569 | +412.7% |
| Recurring financial income | 75 | €380 | €1,950 | +€1,569 | +412.7% |
| Financial charges | 65/66B | €938 | €119 | -€819 | -87.3% |
| Recurring financial charges | 65 | €938 | €119 | -€819 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,063 | -€32,895 | -€9,832 | -42.6% |
| Profit (loss) for the period | 9904 | -€23,063 | -€32,895 | -€9,832 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,063 | -€32,895 | -€9,832 | -42.6% |
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 10 October 2026 via checked.be.