Pêcherie 24: 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.
Pêcherie 24
Largest movements
- Stocks and contracts +€45,258
up €45,258 (+15.7%), from €288,214 to €333,472
- Debts after one year +€229,000
new in 2025: €229,000
- Other debts -€218,000
down €218,000 (-72.4%), from €301,250 to €83,250
- Short-term financial debts +€35,838
up €35,838 (+2,389%), from €1,500 to €37,338
- Profit (loss) carried forward -€8,511
down €8,511 (-75.6%), from -€11,265 to -€19,776
- Accrued charges and deferred income +€4,297
up €4,297 (+1,449%), from €296 to €4,594
- Gross operating margin +€4,560
up €4,560 (+58.1%), from -€7,847 to -€3,287
- Financial charges +€2,113
up €2,113 (+105%), from €2,004 to €4,117
- Other operating charges -€161
down €161 (-15.3%), from €1,051 to €890
- Depreciation -€145
down €145 (-40.0%), from €363 to €218
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 | €294,656 | €336,020 | +€41,364 | +14.0% |
| Formation expenses | 20 | €726 | €508 | -€218 | -30.0% |
| Current assets | 29/58 | €293,930 | €335,512 | +€41,582 | +14.1% |
| Stocks and contracts in progress | 3 | €288,214 | €333,472 | +€45,258 | +15.7% |
| Stocks | 30/36 | €288,214 | €333,472 | +€45,258 | +15.7% |
| Amounts receivable within one year | 40/41 | €2,764 | €1,751 | -€1,014 | -36.7% |
| Other amounts receivable | 41 | €2,764 | €1,751 | -€1,014 | -36.7% |
| Cash at bank and in hand | 54/58 | €2,952 | €289 | -€2,663 | -90.2% |
| Total equity and liabilities | 10/49 | €294,656 | €336,020 | +€41,364 | +14.0% |
| Equity | 10/15 | -€10,265 | -€18,276 | -€8,011 | -78.0% |
| Contributions | 10/11 | €1,000 | €1,500 | +€500 | +50.0% |
| Profit (loss) carried forward | 14 | -€11,265 | -€19,776 | -€8,511 | -75.6% |
| Amounts payable | 17/49 | €304,921 | €354,296 | +€49,375 | +16.2% |
| Amounts payable after more than one year | 17 | - | €229,000 | +€229,000 | |
| Financial debts | 170/4 | - | €229,000 | +€229,000 | |
| Amounts payable within one year | 42/48 | €304,625 | €120,703 | -€183,922 | -60.4% |
| Financial debts | 43 | €1,500 | €37,338 | +€35,838 | +2,389% |
| Credit institutions | 430/8 | €1,500 | €37,338 | +€35,838 | +2,389% |
| Trade debts | 44 | €861 | €114 | -€747 | -86.7% |
| Suppliers | 440/4 | €861 | €114 | -€747 | -86.7% |
| Taxes, remuneration and social security | 45 | €1,014 | - | -€1,014 | |
| Taxes | 450/3 | €1,014 | - | -€1,014 | |
| Other amounts payable | 47/48 | €301,250 | €83,250 | -€218,000 | -72.4% |
| Accrued charges and deferred income | 492/3 | €296 | €4,594 | +€4,297 | +1,449% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €218 | -€145 | -40.0% |
| Other operating charges | 640/8 | €1,051 | €890 | -€161 | -15.3% |
| Gross operating margin | 9900 | -€7,847 | -€3,287 | +€4,560 | +58.1% |
| Operating profit (loss) | 9901 | -€9,261 | -€4,394 | +€4,866 | +52.6% |
| Financial charges | 65/66B | €2,004 | €4,117 | +€2,113 | +105% |
| Recurring financial charges | 65 | €2,004 | €4,117 | +€2,113 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€11,265 | -€8,511 | +€2,754 | +24.4% |
| Profit (loss) for the period | 9904 | -€11,265 | -€8,511 | +€2,754 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,265 | -€8,511 | +€2,754 | +24.4% |
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 29 October 2026 via checked.be.