Pesca Delifood: 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.
Pesca Delifood
Largest movements
- Cash +€65,977
up €65,977 (+42.9%), from €153,729 to €219,706
mainly Net result for the year (+€84,974) and Trade debts (+€44,701)
- Stocks and contracts +€57,033
up €57,033 (+28.5%), from €200,044 to €257,077
- Profit (loss) carried forward +€84,978
up €84,978 (+122%), from €69,723 to €154,702
- Trade debts +€44,701
up €44,701 (+15.9%), from €280,720 to €325,421
- Other debts -€8,622
no longer reported in 2025 (was €8,622)
- Gross operating margin +€66,154
up €66,154 (+64.1%), from €103,132 to €169,286
- Staff costs +€37,967
up €37,967 (+657%), from €5,777 to €43,744
- Taxes +€5,724
up €5,724 (+32.2%), from €17,790 to €23,513
- Financial charges +€5,373
up €5,373 (+8,815%), from €61 to €5,434
- Depreciation +€1,729
up €1,729 (+20.2%), from €8,567 to €10,296
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 | €410,452 | €531,799 | +€121,347 | +29.6% |
| Fixed assets | 21/28 | €33,233 | €28,106 | -€5,126 | -15.4% |
| Tangible fixed assets | 22/27 | €33,233 | €28,106 | -€5,126 | -15.4% |
| Plant, machinery and equipment | 23 | €33,233 | €28,106 | -€5,126 | -15.4% |
| Current assets | 29/58 | €377,219 | €503,693 | +€126,474 | +33.5% |
| Stocks and contracts in progress | 3 | €200,044 | €257,077 | +€57,033 | +28.5% |
| Stocks | 30/36 | €200,044 | €257,077 | +€57,033 | +28.5% |
| Amounts receivable within one year | 40/41 | €21,604 | €24,727 | +€3,123 | +14.5% |
| Trade receivables | 40 | €12,462 | €24,071 | +€11,609 | +93.2% |
| Other amounts receivable | 41 | €9,141 | €655 | -€8,486 | -92.8% |
| Cash at bank and in hand | 54/58 | €153,729 | €219,706 | +€65,977 | +42.9% |
| Deferred charges and accrued income | 490/1 | €1,842 | €2,183 | +€341 | +18.5% |
| Total equity and liabilities | 10/49 | €410,452 | €531,799 | +€121,347 | +29.6% |
| Equity | 10/15 | €74,723 | €159,702 | +€84,978 | +114% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,723 | €154,702 | +€84,978 | +122% |
| Amounts payable | 17/49 | €335,729 | €372,097 | +€36,369 | +10.8% |
| Amounts payable within one year | 42/48 | €335,729 | €372,097 | +€36,369 | +10.8% |
| Trade debts | 44 | €280,720 | €325,421 | +€44,701 | +15.9% |
| Suppliers | 440/4 | €280,720 | €325,421 | +€44,701 | +15.9% |
| Taxes, remuneration and social security | 45 | €46,387 | €46,676 | +€289 | +0.6% |
| Taxes | 450/3 | €43,252 | €46,650 | +€3,398 | +7.9% |
| Remuneration and social security | 454/9 | €3,134 | €26 | -€3,108 | -99.2% |
| Other amounts payable | 47/48 | €8,622 | - | -€8,622 | |
| Remuneration, social security and pensions | 62 | €5,777 | €43,744 | +€37,967 | +657% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,567 | €10,296 | +€1,729 | +20.2% |
| Other operating charges | 640/8 | €1,231 | €1,341 | +€111 | +9.0% |
| Gross operating margin | 9900 | €103,132 | €169,286 | +€66,154 | +64.1% |
| Operating profit (loss) | 9901 | €87,558 | €113,904 | +€26,347 | +30.1% |
| Financial income | 75/76B | €16 | €17 | +€1 | +3.2% |
| Recurring financial income | 75 | €16 | €17 | +€1 | +3.2% |
| Financial charges | 65/66B | €61 | €5,434 | +€5,373 | +8,815% |
| Recurring financial charges | 65 | €61 | €5,434 | +€5,373 | +8,815% |
| Profit (loss) for the period before taxes | 9903 | €87,513 | €108,487 | +€20,974 | +24.0% |
| Income taxes | 67/77 | €17,790 | €23,513 | +€5,724 | +32.2% |
| Profit (loss) for the period | 9904 | €69,723 | €84,974 | +€15,251 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,723 | €84,974 | +€15,251 | +21.9% |
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 30 October 2026 via checked.be.