PESCA VIVA: what changed
What changed
PESCA VIVA
NACE 47.230, Retail trade
filed annual accounts (NBB)
Net result for the year
€44,236
2024 · €83,514-€39,278
Equity
€817,973
2024 · €828,736-€10,764
Cash
€541,314
2024 · €630,148-€88,834
Balance sheet total
€2.5m
2024 · €2.5m+€3,362
Largest movements
Assets
- Tangible fixed assets -€125,350
down €125,350 (-35.9%), from €349,183 to €223,833
of which Furniture and vehicles: -€67,778
- Stocks and contracts +€122,470
up €122,470 (+73.4%), from €166,953 to €289,423
- Cash -€88,834
down €88,834 (-14.1%), from €630,148 to €541,314
mainly Stocks and contracts (-€122,470) and Trade debts (-€73,869)
- Receivables after one year +€65,447
up €65,447 (+20.4%), from €320,746 to €386,194
- Receivables within one year +€47,780
up €47,780 (+4.7%), from €1.0m to €1.1m
of which Other amounts receivable: +€31,262
Equity and liabilities
- Trade debts -€73,869
down €73,869 (-6.6%), from €1.1m to €1.0m
- Debts after one year +€56,614
up €56,614 (+21.8%), from €259,994 to €316,608
Income statement
- Gross operating margin -€264,346
down €264,346 (-22.9%), from €1.2m to €888,187
- Taxes -€78,549
down €78,549 (-77.1%), from €101,817 to €23,267
- Staff costs -€57,132
down €57,132 (-7.8%), from €727,952 to €670,819
- Financial income -€29,509
down €29,509 (-95.3%), from €30,965 to €1,456
- Financial charges +€13,628
up €13,628 (+73.9%), from €18,434 to €32,062
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€83,514
Gross operating margin
-€264,346
Staff costs
+€57,132
Depreciation
-€2,968
Other operating charges
+€8,252
Other operating items
+€127,239
Financial income
-€29,509
Financial charges
-€13,628
Taxes
+€78,549
Result 2025
€44,236
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€135,660
Investment
+€23,590
Financing
+€23,236
Cash 2024
€630,148
From operations (derived)
-€135,660
Net result for the year
+€44,236
Depreciation
+€101,760
Receivables after one year
-€65,447
Stocks and contracts
-€122,470
Receivables within one year
-€47,780
Deferred charges and accrued income
+€18,151
Trade debts
-€73,869
Tax, wage and social debts
+€7,377
Other debts
+€2,381
Investment (derived)
+€23,590
Investment in fixed assets (net)
+€23,590
Financing
+€23,236
Debts after one year
+€56,614
Current portion of long-term debt
+€21,710
Short-term financial debts
-€88
Contributions, distributions and other
-€55,000
Cash 2025
€541,314
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,545,172 | €2,548,534 | +€3,362 | +0.1% |
| Fixed assets | 21/28 | €369,468 | €244,118 | -€125,350 | -33.9% |
| Tangible fixed assets | 22/27 | €349,183 | €223,833 | -€125,350 | -35.9% |
| Land and buildings | 22 | €9,406 | €6,056 | -€3,350 | -35.6% |
| Plant, machinery and equipment | 23 | €19,057 | €11,709 | -€7,347 | -38.6% |
| Furniture and vehicles | 24 | €104,546 | €36,768 | -€67,778 | -64.8% |
| Leasing and similar rights | 25 | €137,913 | €107,788 | -€30,125 | -21.8% |
| Other tangible fixed assets | 26 | €78,262 | €61,511 | -€16,750 | -21.4% |
| Financial fixed assets | 28 | €20,285 | €20,285 | = | 0.0% |
| Current assets | 29/58 | €2,175,704 | €2,304,416 | +€128,712 | +5.9% |
| Amounts receivable after more than one year | 29 | €320,746 | €386,194 | +€65,447 | +20.4% |
| Trade receivables | 290 | €320,746 | €386,194 | +€65,447 | +20.4% |
| Stocks and contracts in progress | 3 | €166,953 | €289,423 | +€122,470 | +73.4% |
| Stocks | 30/36 | €166,953 | €289,423 | +€122,470 | +73.4% |
| Amounts receivable within one year | 40/41 | €1,019,165 | €1,066,944 | +€47,780 | +4.7% |
| Trade receivables | 40 | €1,007,857 | €1,024,375 | +€16,517 | +1.6% |
| Other amounts receivable | 41 | €11,307 | €42,569 | +€31,262 | +276% |
| Current investments | 50/53 | €344 | €344 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €630,148 | €541,314 | -€88,834 | -14.1% |
| Deferred charges and accrued income | 490/1 | €38,348 | €20,197 | -€18,151 | -47.3% |
| Total equity and liabilities | 10/49 | €2,545,172 | €2,548,534 | +€3,362 | +0.1% |
| Equity | 10/15 | €828,736 | €817,973 | -€10,764 | -1.3% |
| Contributions | 10/11 | €18,749 | €18,749 | = | 0.0% |
| Capital | 10 | €18,749 | €18,749 | = | 0.0% |
| Issued capital | 100 | €18,749 | €18,749 | = | 0.0% |
| Reserves | 13 | €670,293 | €659,530 | -€10,764 | -1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €649,683 | €638,920 | -€10,764 | -1.7% |
| Profit (loss) carried forward | 14 | €134,694 | €134,694 | = | 0.0% |
| Investment grants | 15 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,716,435 | €1,730,561 | +€14,126 | +0.8% |
| Amounts payable after more than one year | 17 | €259,994 | €316,608 | +€56,614 | +21.8% |
| Financial debts | 170/4 | €259,994 | €316,608 | +€56,614 | +21.8% |
| Amounts payable within one year | 42/48 | €1,456,442 | €1,413,953 | -€42,488 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €53,959 | €75,670 | +€21,710 | +40.2% |
| Financial debts | 43 | €20,296 | €20,208 | -€88 | -0.4% |
| Credit institutions | 430/8 | €20,296 | €20,208 | -€88 | -0.4% |
| Trade debts | 44 | €1,110,912 | €1,037,043 | -€73,869 | -6.6% |
| Suppliers | 440/4 | €1,110,912 | €1,037,043 | -€73,869 | -6.6% |
| Advances received on contracts in progress | 46 | €8,217 | €8,217 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €263,057 | €270,434 | +€7,377 | +2.8% |
| Taxes | 450/3 | €203,693 | €93,668 | -€110,025 | -54.0% |
| Remuneration and social security | 454/9 | €59,364 | €176,766 | +€117,402 | +198% |
| Other amounts payable | 47/48 | - | €2,381 | +€2,381 | |
| Remuneration, social security and pensions | 62 | €727,952 | €670,819 | -€57,132 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,793 | €101,760 | +€2,968 | +3.0% |
| Other operating charges | 640/8 | €25,750 | €17,497 | -€8,252 | -32.0% |
| Non-recurring operating charges | 66A | €127,239 | - | -€127,239 | |
| Gross operating margin | 9900 | €1,152,533 | €888,187 | -€264,346 | -22.9% |
| Operating profit (loss) | 9901 | €172,800 | €98,110 | -€74,690 | -43.2% |
| Financial income | 75/76B | €30,965 | €1,456 | -€29,509 | -95.3% |
| Recurring financial income | 75 | €30,965 | €1,456 | -€29,509 | -95.3% |
| Financial charges | 65/66B | €18,434 | €32,062 | +€13,628 | +73.9% |
| Recurring financial charges | 65 | €18,434 | €32,062 | +€13,628 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €185,331 | €67,504 | -€117,827 | -63.6% |
| Income taxes | 67/77 | €101,817 | €23,267 | -€78,549 | -77.1% |
| Profit (loss) for the period | 9904 | €83,514 | €44,236 | -€39,278 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,514 | €44,236 | -€39,278 | -47.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.