Nemo's Seafood & Sushi: 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.
Nemo's Seafood & Sushi
Largest movements
- Cash +€72,455
up €72,455 (+561%), from €12,912 to €85,367
mainly Net result for the year (+€85,250) and Tax, wage and social debts (+€17,491)
- Tangible fixed assets +€11,854
up €11,854 (+248%), from €4,787 to €16,640
- Receivables within one year +€10,977
up €10,977 (+3,817%), from €288 to €11,265
- Stocks and contracts -€5,522
down €5,522 (-24.8%), from €22,242 to €16,720
- Reserves +€85,000
new in 2025: €85,000
- Trade debts -€21,453
down €21,453 (-84.5%), from €25,384 to €3,931
- Tax, wage and social debts +€17,491
up €17,491 (+208%), from €8,404 to €25,895
of which Taxes: +€20,177
- Current portion of long-term debt +€8,476
new in 2025: €8,476
- Gross operating margin +€211,993
up €211,993 (+267%), from €79,404 to €291,398
- Staff costs +€99,378
up €99,378 (+134%), from €74,343 to €173,721
- Taxes +€24,081
up €24,081 (+2,622%), from €919 to €25,000
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 | €40,228 | €129,993 | +€89,765 | +223% |
| Fixed assets | 21/28 | €4,787 | €16,640 | +€11,854 | +248% |
| Tangible fixed assets | 22/27 | €4,787 | €16,640 | +€11,854 | +248% |
| Plant, machinery and equipment | 23 | €4,787 | €16,640 | +€11,854 | +248% |
| Current assets | 29/58 | €35,441 | €113,352 | +€77,911 | +220% |
| Stocks and contracts in progress | 3 | €22,242 | €16,720 | -€5,522 | -24.8% |
| Stocks | 30/36 | €22,242 | €16,720 | -€5,522 | -24.8% |
| Amounts receivable within one year | 40/41 | €288 | €11,265 | +€10,977 | +3,817% |
| Other amounts receivable | 41 | €288 | €11,265 | +€10,977 | +3,817% |
| Cash at bank and in hand | 54/58 | €12,912 | €85,367 | +€72,455 | +561% |
| Total equity and liabilities | 10/49 | €40,228 | €129,993 | +€89,765 | +223% |
| Equity | 10/15 | €6,440 | €91,690 | +€85,250 | +1,324% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €85,000 | +€85,000 | |
| Distributable reserves | 133 | - | €85,000 | +€85,000 | |
| Profit (loss) carried forward | 14 | €1,440 | €1,690 | +€250 | +17.4% |
| Amounts payable | 17/49 | €33,788 | €38,303 | +€4,514 | +13.4% |
| Amounts payable within one year | 42/48 | €33,788 | €38,303 | +€4,514 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,476 | +€8,476 | |
| Trade debts | 44 | €25,384 | €3,931 | -€21,453 | -84.5% |
| Suppliers | 440/4 | €25,384 | €3,931 | -€21,453 | -84.5% |
| Taxes, remuneration and social security | 45 | €8,404 | €25,895 | +€17,491 | +208% |
| Taxes | 450/3 | €5,052 | €25,229 | +€20,177 | +399% |
| Remuneration and social security | 454/9 | €3,352 | €666 | -€2,686 | -80.1% |
| Remuneration, social security and pensions | 62 | €74,343 | €173,721 | +€99,378 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €3,141 | +€2,749 | +700% |
| Other operating charges | 640/8 | €1,970 | €2,281 | +€311 | +15.8% |
| Gross operating margin | 9900 | €79,404 | €291,398 | +€211,993 | +267% |
| Operating profit (loss) | 9901 | €2,698 | €112,254 | +€109,555 | +4,060% |
| Financial income | 75/76B | €1 | €46 | +€45 | +5,755% |
| Recurring financial income | 75 | €1 | €46 | +€45 | +5,755% |
| Financial charges | 65/66B | €1,071 | €2,049 | +€978 | +91.3% |
| Recurring financial charges | 65 | €1,071 | €2,049 | +€978 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | €1,628 | €110,250 | +€108,622 | +6,672% |
| Income taxes | 67/77 | €919 | €25,000 | +€24,081 | +2,622% |
| Profit (loss) for the period | 9904 | €709 | €85,250 | +€84,541 | +11,917% |
| Profit (loss) for the period to be appropriated | 9905 | €709 | €85,250 | +€84,541 | +11,917% |
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 14 October 2026 via checked.be.