IFish4: 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.
IFish4
Largest movements
- Receivables within one year +€15,121
new in 2025: €15,121
of which Other amounts receivable: +€15,000
- Cash -€4,910
down €4,910 (-93.3%), from €5,263 to €353
mainly Receivables within one year (-€15,121)
- Other debts +€9,080
up €9,080 (+8405.6%), from €108 to €9,188
- Trade debts +€994
new in 2025: €994
- Gross operating margin +€1,947
up €1,947, from -€790 to €1,157
- Other operating charges -€429
down €429 (-31.0%), from €1,383 to €954
- Financial charges +€29
up €29 (+21.1%), from €135 to €164
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 | €5,263 | €15,474 | +€10,211 | +194.0% |
| Current assets | 29/58 | €5,263 | €15,474 | +€10,211 | +194.0% |
| Amounts receivable within one year | 40/41 | - | €15,121 | +€15,121 | |
| Trade receivables | 40 | - | €121 | +€121 | |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €5,263 | €353 | -€4,910 | -93.3% |
| Total equity and liabilities | 10/49 | €5,263 | €15,474 | +€10,211 | +194.0% |
| Equity | 10/15 | €5,155 | €5,193 | +€39 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,905 | -€2,867 | +€39 | +1.3% |
| Amounts payable | 17/49 | €108 | €10,280 | +€10,172 | +9416.8% |
| Amounts payable within one year | 42/48 | €108 | €10,280 | +€10,172 | +9416.8% |
| Trade debts | 44 | - | €994 | +€994 | |
| Suppliers | 440/4 | - | €994 | +€994 | |
| Taxes, remuneration and social security | 45 | - | €98 | +€98 | |
| Taxes | 450/3 | - | €98 | +€98 | |
| Other amounts payable | 47/48 | €108 | €9,188 | +€9,080 | +8405.6% |
| Other operating charges | 640/8 | €1,383 | €954 | -€429 | -31.0% |
| Gross operating margin | 9900 | -€790 | €1,157 | +€1,947 | |
| Operating profit (loss) | 9901 | -€2,173 | €203 | +€2,376 | |
| Financial charges | 65/66B | €135 | €164 | +€29 | +21.1% |
| Recurring financial charges | 65 | €135 | €164 | +€29 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,308 | €39 | +€2,347 | |
| Profit (loss) for the period | 9904 | -€2,308 | €39 | +€2,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,308 | €39 | +€2,347 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.