PESCA SEAFOOD: 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 SEAFOOD
Largest movements
- Cash -€5,667
down €5,667 (-97.4%), from €5,815 to €149
mainly Net result for the year (-€19,487) and Tax, wage and social debts (-€15,969)
- Stocks and contracts -€3,229
down €3,229 (-100%), from €3,229 to €0
- Tangible fixed assets -€1,477
down €1,477 (-24.1%), from €6,133 to €4,656
of which Other tangible fixed assets: -€934
- Receivables within one year -€787
down €787 (-31.8%), from €2,474 to €1,687
of which Trade receivables: -€1,838
- Deferred charges and accrued income -€538
down €538 (-31.0%), from €1,738 to €1,200
- Other debts +€33,359
up €33,359 (+458%), from €7,285 to €40,644
- Profit (loss) carried forward -€20,113
down €20,113 (-52.7%), from -€38,166 to -€58,279
- Tax, wage and social debts -€15,969
down €15,969 (-100%), from €15,969 to €0
of which Taxes: -€8,628
- Trade debts -€9,175
down €9,175 (-61.4%), from €14,946 to €5,771
- Gross operating margin -€45,440
down €45,440, from €44,148 to -€1,292
- Staff costs -€20,714
down €20,714 (-56.2%), from €36,874 to €16,159
- Other operating charges -€2,825
down €2,825 (-100%), from €2,825 to €0
- Depreciation -€1,506
down €1,506 (-47.3%), from €3,183 to €1,677
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 | €20,034 | €8,136 | -€11,898 | -59.4% |
| Formation expenses | 20 | €644 | €444 | -€200 | -31.1% |
| Fixed assets | 21/28 | €6,133 | €4,656 | -€1,477 | -24.1% |
| Tangible fixed assets | 22/27 | €6,133 | €4,656 | -€1,477 | -24.1% |
| Plant, machinery and equipment | 23 | €2,733 | €2,455 | -€278 | -10.2% |
| Furniture and vehicles | 24 | €265 | €0 | -€265 | -100% |
| Other tangible fixed assets | 26 | €3,135 | €2,201 | -€934 | -29.8% |
| Current assets | 29/58 | €13,257 | €3,035 | -€10,221 | -77.1% |
| Stocks and contracts in progress | 3 | €3,229 | €0 | -€3,229 | -100% |
| Stocks | 30/36 | €3,229 | €0 | -€3,229 | -100% |
| Amounts receivable within one year | 40/41 | €2,474 | €1,687 | -€787 | -31.8% |
| Trade receivables | 40 | €1,838 | €0 | -€1,838 | -100% |
| Other amounts receivable | 41 | €636 | €1,687 | +€1,051 | +165% |
| Cash at bank and in hand | 54/58 | €5,815 | €149 | -€5,667 | -97.4% |
| Deferred charges and accrued income | 490/1 | €1,738 | €1,200 | -€538 | -31.0% |
| Total equity and liabilities | 10/49 | €20,034 | €8,136 | -€11,898 | -59.4% |
| Equity | 10/15 | -€18,166 | -€38,279 | -€20,113 | -111% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,166 | -€58,279 | -€20,113 | -52.7% |
| Amounts payable | 17/49 | €38,200 | €46,415 | +€8,215 | +21.5% |
| Amounts payable within one year | 42/48 | €38,200 | €46,415 | +€8,215 | +21.5% |
| Trade debts | 44 | €14,946 | €5,771 | -€9,175 | -61.4% |
| Suppliers | 440/4 | €14,946 | €5,771 | -€9,175 | -61.4% |
| Taxes, remuneration and social security | 45 | €15,969 | €0 | -€15,969 | -100% |
| Taxes | 450/3 | €8,628 | €0 | -€8,628 | -100% |
| Remuneration and social security | 454/9 | €7,341 | €0 | -€7,341 | -100% |
| Other amounts payable | 47/48 | €7,285 | €40,644 | +€33,359 | +458% |
| Remuneration, social security and pensions | 62 | €36,874 | €16,159 | -€20,714 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,183 | €1,677 | -€1,506 | -47.3% |
| Other operating charges | 640/8 | €2,825 | €0 | -€2,825 | -100% |
| Gross operating margin | 9900 | €44,148 | -€1,292 | -€45,440 | |
| Operating profit (loss) | 9901 | €1,266 | -€19,129 | -€20,395 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €699 | €359 | -€340 | -48.7% |
| Recurring financial charges | 65 | €699 | €359 | -€340 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €568 | -€19,487 | -€20,055 | |
| Profit (loss) for the period | 9904 | €568 | -€19,487 | -€20,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €568 | -€19,487 | -€20,055 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.