LAEKEN 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.
LAEKEN FISH
Largest movements
- Receivables within one year -€261,115
down €261,115 (-86.9%), from €300,340 to €39,225
of which Other amounts receivable: -€261,455
- Cash +€215,245
up €215,245 (+91.8%), from €234,525 to €449,770
mainly Receivables within one year (+€261,115) and Depreciation (+€72,847)
- Tangible fixed assets -€54,764
down €54,764 (-32.5%), from €168,268 to €113,505
- Deferred charges and accrued income -€12,461
down €12,461 (-93.2%), from €13,372 to €911
- Stocks and contracts -€11,616
down €11,616 (-47.1%), from €24,649 to €13,033
- Trade debts -€169,663
down €169,663 (-41.3%), from €410,403 to €240,739
- Profit (loss) carried forward +€42,642
up €42,642 (+10.9%), from €391,335 to €433,977
- Debts after one year -€26,645
no longer reported in 2025 (was €26,645)
- Tax, wage and social debts +€13,936
up €13,936 (+15.4%), from €90,632 to €104,568
of which Taxes: +€13,551
- Turnover -€3.2m
no longer reported in 2025 (was €3.2m)
- Purchases and services -€2.7m
no longer reported in 2025 (was €2.7m)
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.
Derived cash bridge
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 | €971,646 | €841,936 | -€129,711 | -13.3% |
| Fixed assets | 21/28 | €218,760 | €158,996 | -€59,764 | -27.3% |
| Intangible fixed assets | 21 | €27,391 | €22,391 | -€5,000 | -18.3% |
| Tangible fixed assets | 22/27 | €168,268 | €113,505 | -€54,764 | -32.5% |
| Plant, machinery and equipment | 23 | €80,552 | €58,717 | -€21,834 | -27.1% |
| Furniture and vehicles | 24 | €54,733 | €40,944 | -€13,789 | -25.2% |
| Leasing and similar rights | 25 | €32,984 | €13,844 | -€19,140 | -58.0% |
| Financial fixed assets | 28 | €23,101 | €23,101 | = | 0.0% |
| Current assets | 29/58 | €752,886 | €682,939 | -€69,947 | -9.3% |
| Amounts receivable after more than one year | 29 | €180,000 | €180,000 | = | 0.0% |
| Other amounts receivable | 291 | €180,000 | €180,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €24,649 | €13,033 | -€11,616 | -47.1% |
| Stocks | 30/36 | €24,649 | €13,033 | -€11,616 | -47.1% |
| Amounts receivable within one year | 40/41 | €300,340 | €39,225 | -€261,115 | -86.9% |
| Trade receivables | 40 | €11,177 | €11,517 | +€340 | +3.0% |
| Other amounts receivable | 41 | €289,163 | €27,708 | -€261,455 | -90.4% |
| Cash at bank and in hand | 54/58 | €234,525 | €449,770 | +€215,245 | +91.8% |
| Deferred charges and accrued income | 490/1 | €13,372 | €911 | -€12,461 | -93.2% |
| Total equity and liabilities | 10/49 | €971,646 | €841,936 | -€129,711 | -13.3% |
| Equity | 10/15 | €416,867 | €459,510 | +€42,642 | +10.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €391,335 | €433,977 | +€42,642 | +10.9% |
| Investment grants | 15 | €11,273 | €11,273 | = | 0.0% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €544,779 | €372,426 | -€172,353 | -31.6% |
| Amounts payable after more than one year | 17 | €26,645 | - | -€26,645 | |
| Financial debts | 170/4 | €26,645 | - | -€26,645 | |
| Amounts payable within one year | 42/48 | €518,134 | €372,426 | -€145,709 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €17,099 | €26,645 | +€9,546 | +55.8% |
| Trade debts | 44 | €410,403 | €240,739 | -€169,663 | -41.3% |
| Suppliers | 440/4 | €410,403 | €240,739 | -€169,663 | -41.3% |
| Taxes, remuneration and social security | 45 | €90,632 | €104,568 | +€13,936 | +15.4% |
| Taxes | 450/3 | €11,228 | €24,779 | +€13,551 | +121% |
| Remuneration and social security | 454/9 | €79,404 | €79,790 | +€385 | +0.5% |
| Other amounts payable | 47/48 | €0 | €473 | +€473 | |
| Turnover | 70 | €3,221,840 | - | -€3.2m | |
| Non-recurring operating income | 76A | €9,930 | €1,926 | -€8,004 | -80.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,667,408 | - | -€2.7m | |
| Remuneration, social security and pensions | 62 | €421,748 | €427,514 | +€5,766 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,533 | €72,847 | +€2,314 | +3.3% |
| Other operating charges | 640/8 | €22,985 | €18,817 | -€4,168 | -18.1% |
| Non-recurring operating charges | 66A | €2,805 | - | -€2,805 | |
| Gross operating margin | 9900 | €566,810 | €590,128 | +€23,318 | +4.1% |
| Operating profit (loss) | 9901 | €48,739 | €70,950 | +€22,211 | +45.6% |
| Financial income | 75/76B | €13,923 | €6,021 | -€7,902 | -56.8% |
| Recurring financial income | 75 | €13,923 | €6,021 | -€7,902 | -56.8% |
| Financial charges | 65/66B | €18,715 | €18,720 | +€5 | 0.0% |
| Recurring financial charges | 65 | €18,715 | €18,720 | +€5 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €43,947 | €58,251 | +€14,304 | +32.5% |
| Income taxes | 67/77 | €11,228 | €15,609 | +€4,381 | +39.0% |
| Profit (loss) for the period | 9904 | €32,719 | €42,642 | +€9,923 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,719 | €42,642 | +€9,923 | +30.3% |
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 28 October 2026 via checked.be.