PESCAFISH: what changed
Two fiscal 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.
PESCAFISH
Largest movements
- Cash +€14,933
up €14,933 (+128.7%), from €11,600 to €26,533
mainly Other debts (+€23,353) and Stocks and contracts (+€5,780)
- Stocks and contracts -€5,780
down €5,780 (-44.1%), from €13,119 to €7,339
- Receivables within one year +€2,131
up €2,131 (+4.8%), from €44,478 to €46,609
of which Trade receivables: +€2,778
- Other debts +€23,353
new in 2023: €23,353
- Trade debts -€17,311
down €17,311 (-85.1%), from €20,338 to €3,027
- Profit (loss) carried forward +€3,841
up €3,841 (+10.6%), from €36,198 to €40,039
- Gross operating margin -€10,208
down €10,208 (-41.8%), from €24,397 to €14,189
- Staff costs -€9,082
down €9,082 (-48.7%), from €18,657 to €9,575
- Taxes -€1,250
no longer reported in 2023 (was €1,250)
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,598 | €93,188 | +€10,590 | +12.8% |
| Fixed assets | 21/28 | €13,401 | €12,707 | -€694 | -5.2% |
| Tangible fixed assets | 22/27 | €901 | €207 | -€694 | -77.0% |
| Plant, machinery and equipment | 23 | €488 | - | -€488 | |
| Furniture and vehicles | 24 | €413 | €207 | -€206 | -49.9% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €69,197 | €80,481 | +€11,284 | +16.3% |
| Stocks and contracts in progress | 3 | €13,119 | €7,339 | -€5,780 | -44.1% |
| Stocks | 30/36 | €13,119 | €7,339 | -€5,780 | -44.1% |
| Amounts receivable within one year | 40/41 | €44,478 | €46,609 | +€2,131 | +4.8% |
| Trade receivables | 40 | €43,831 | €46,609 | +€2,778 | +6.3% |
| Other amounts receivable | 41 | €647 | - | -€647 | |
| Cash at bank and in hand | 54/58 | €11,600 | €26,533 | +€14,933 | +128.7% |
| Total equity and liabilities | 10/49 | €82,598 | €93,188 | +€10,590 | +12.8% |
| Equity | 10/15 | €53,458 | €57,299 | +€3,841 | +7.2% |
| Contributions | 10/11 | €15,400 | €15,400 | = | 0.0% |
| Capital | 10 | - | €15,400 | +€15,400 | |
| Issued capital | 100 | - | €15,400 | +€15,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,198 | €40,039 | +€3,841 | +10.6% |
| Amounts payable | 17/49 | €29,140 | €35,889 | +€6,749 | +23.2% |
| Amounts payable within one year | 42/48 | €29,140 | €35,889 | +€6,749 | +23.2% |
| Trade debts | 44 | €20,338 | €3,027 | -€17,311 | -85.1% |
| Suppliers | 440/4 | €20,338 | €3,027 | -€17,311 | -85.1% |
| Taxes, remuneration and social security | 45 | €8,802 | €9,509 | +€707 | +8.0% |
| Taxes | 450/3 | €2,203 | €1,344 | -€859 | -39.0% |
| Remuneration and social security | 454/9 | €6,599 | €8,165 | +€1,566 | +23.7% |
| Other amounts payable | 47/48 | - | €23,353 | +€23,353 | |
| Remuneration, social security and pensions | 62 | €18,657 | €9,575 | -€9,082 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €694 | €694 | = | 0.0% |
| Gross operating margin | 9900 | €24,397 | €14,189 | -€10,208 | -41.8% |
| Operating profit (loss) | 9901 | €5,046 | €3,920 | -€1,126 | -22.3% |
| Financial charges | 65/66B | €45 | €78 | +€33 | +73.3% |
| Recurring financial charges | 65 | €45 | €78 | +€33 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | €5,001 | €3,842 | -€1,159 | -23.2% |
| Income taxes | 67/77 | €1,250 | - | -€1,250 | |
| Profit (loss) for the period | 9904 | €3,751 | €3,842 | +€91 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,751 | €3,842 | +€91 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.