ISRMANE FISH: 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.
ISRMANE FISH
Largest movements
- Cash -€1,880
down €1,880 (-8.3%), from €22,584 to €20,704
mainly Trade debts (-€2,961) and Tax, wage and social debts (-€2,490)
- Stocks and contracts -€1,200
down €1,200 (-21.3%), from €5,639 to €4,439
- Trade debts -€2,961
down €2,961 (-15.4%), from €19,251 to €16,291
- Tax, wage and social debts -€2,490
down €2,490 (-51.6%), from €4,822 to €2,332
of which Remuneration and social security: -€3,000
- Profit (loss) carried forward +€2,370
up €2,370 (+4.2%), from -€56,285 to -€53,915
- Turnover -€316,079
no longer reported in 2025 (was €316,079)
- Purchases and services -€308,642
no longer reported in 2025 (was €308,642)
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 | €28,474 | €25,394 | -€3,080 | -10.8% |
| Fixed assets | 21/28 | €251 | €251 | = | 0.0% |
| Financial fixed assets | 28 | €251 | €251 | = | 0.0% |
| Current assets | 29/58 | €28,223 | €25,143 | -€3,080 | -10.9% |
| Stocks and contracts in progress | 3 | €5,639 | €4,439 | -€1,200 | -21.3% |
| Stocks | 30/36 | €5,639 | €4,439 | -€1,200 | -21.3% |
| Cash at bank and in hand | 54/58 | €22,584 | €20,704 | -€1,880 | -8.3% |
| Total equity and liabilities | 10/49 | €28,474 | €25,394 | -€3,080 | -10.8% |
| Equity | 10/15 | €4,401 | €6,771 | +€2,370 | +53.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €54,489 | €54,489 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54,489 | €1,859 | -€52,630 | -96.6% |
| Reserves not available under the articles | 1311 | €54,489 | €1,859 | -€52,630 | -96.6% |
| Tax-exempt reserves | 132 | - | €30,628 | +€30,628 | |
| Distributable reserves | 133 | - | €22,002 | +€22,002 | |
| Profit (loss) carried forward | 14 | -€56,285 | -€53,915 | +€2,370 | +4.2% |
| Amounts payable | 17/49 | €24,073 | €18,623 | -€5,450 | -22.6% |
| Amounts payable within one year | 42/48 | €24,073 | €18,623 | -€5,450 | -22.6% |
| Trade debts | 44 | €19,251 | €16,291 | -€2,961 | -15.4% |
| Suppliers | 440/4 | €19,251 | €16,291 | -€2,961 | -15.4% |
| Taxes, remuneration and social security | 45 | €4,822 | €2,332 | -€2,490 | -51.6% |
| Taxes | 450/3 | €1,072 | €1,582 | +€510 | +47.6% |
| Remuneration and social security | 454/9 | €3,750 | €750 | -€3,000 | -80.0% |
| Turnover | 70 | €316,079 | - | -€316,079 | |
| Goods, raw materials, services and sundry goods | 60/61 | €308,642 | - | -€308,642 | |
| Other operating charges | 640/8 | €1,294 | €1,241 | -€52 | -4.1% |
| Gross operating margin | 9900 | €7,436 | €5,012 | -€2,425 | -32.6% |
| Operating profit (loss) | 9901 | €6,143 | €3,770 | -€2,372 | -38.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,583 | €1,400 | -€183 | -11.5% |
| Recurring financial charges | 65 | €1,583 | €1,400 | -€183 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €4,560 | €2,370 | -€2,190 | -48.0% |
| Profit (loss) for the period | 9904 | €4,560 | €2,370 | -€2,190 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,560 | €2,370 | -€2,190 | -48.0% |
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 8 October 2026 via checked.be.