PESCAFRESCA: 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.
PESCAFRESCA
Largest movements
- Cash +€55,278
up €55,278 (+116.2%), from €47,587 to €102,864
mainly Trade debts (+€48,092) and Net result for the year (+€21,469)
- Receivables within one year +€26,799
up €26,799 (+297.9%), from €8,995 to €35,793
of which Trade receivables: +€32,563
- Tangible fixed assets -€12,386
down €12,386 (-18.4%), from €67,378 to €54,992
of which Plant, machinery and equipment: -€6,662
- Trade debts +€48,092
up €48,092 (+148.3%), from €32,435 to €80,527
- Profit (loss) carried forward +€21,469
up €21,469 (+49.5%), from €43,348 to €64,816
- Debts after one year -€7,726
down €7,726 (-26.4%), from €29,275 to €21,549
- Tax, wage and social debts +€7,366
up €7,366 (+81.2%), from €9,074 to €16,440
of which Taxes: +€10,016
- Gross operating margin +€22,734
up €22,734 (+26.2%), from €86,734 to €109,468
- Depreciation +€6,920
up €6,920 (+54.8%), from €12,638 to €19,557
- Other operating charges -€2,645
down €2,645 (-43.9%), from €6,025 to €3,380
- Staff costs +€2,244
up €2,244 (+4.1%), from €54,453 to €56,697
- Taxes +€1,310
up €1,310 (+29.9%), from €4,384 to €5,695
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,993 | €211,659 | +€69,666 | +49.1% |
| Fixed assets | 21/28 | €67,474 | €55,088 | -€12,386 | -18.4% |
| Tangible fixed assets | 22/27 | €67,378 | €54,992 | -€12,386 | -18.4% |
| Plant, machinery and equipment | 23 | €30,049 | €23,387 | -€6,662 | -22.2% |
| Furniture and vehicles | 24 | €37,329 | €31,604 | -€5,725 | -15.3% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €74,519 | €156,571 | +€82,052 | +110.1% |
| Amounts receivable after more than one year | 29 | €8,692 | €8,692 | = | 0.0% |
| Trade receivables | 290 | €8,692 | €8,692 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,730 | €4,910 | -€1,820 | -27.0% |
| Stocks | 30/36 | €6,730 | €4,910 | -€1,820 | -27.0% |
| Amounts receivable within one year | 40/41 | €8,995 | €35,793 | +€26,799 | +297.9% |
| Trade receivables | 40 | - | €32,563 | +€32,563 | |
| Other amounts receivable | 41 | €8,995 | €3,230 | -€5,765 | -64.1% |
| Cash at bank and in hand | 54/58 | €47,587 | €102,864 | +€55,278 | +116.2% |
| Deferred charges and accrued income | 490/1 | €2,515 | €4,311 | +€1,796 | +71.4% |
| Total equity and liabilities | 10/49 | €141,993 | €211,659 | +€69,666 | +49.1% |
| Equity | 10/15 | €63,948 | €85,416 | +€21,469 | +33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,348 | €64,816 | +€21,469 | +49.5% |
| Amounts payable | 17/49 | €78,045 | €126,242 | +€48,197 | +61.8% |
| Amounts payable after more than one year | 17 | €29,275 | €21,549 | -€7,726 | -26.4% |
| Financial debts | 170/4 | €29,275 | €21,549 | -€7,726 | -26.4% |
| Amounts payable within one year | 42/48 | €48,770 | €104,693 | +€55,923 | +114.7% |
| Current portion of amounts payable after more than one year | 42 | €7,260 | €7,726 | +€465 | +6.4% |
| Trade debts | 44 | €32,435 | €80,527 | +€48,092 | +148.3% |
| Suppliers | 440/4 | €32,435 | €80,527 | +€48,092 | +148.3% |
| Taxes, remuneration and social security | 45 | €9,074 | €16,440 | +€7,366 | +81.2% |
| Taxes | 450/3 | €5,013 | €15,029 | +€10,016 | +199.8% |
| Remuneration and social security | 454/9 | €4,061 | €1,411 | -€2,650 | -65.2% |
| Remuneration, social security and pensions | 62 | €54,453 | €56,697 | +€2,244 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,638 | €19,557 | +€6,920 | +54.8% |
| Other operating charges | 640/8 | €6,025 | €3,380 | -€2,645 | -43.9% |
| Gross operating margin | 9900 | €86,734 | €109,468 | +€22,734 | +26.2% |
| Operating profit (loss) | 9901 | €13,618 | €29,833 | +€16,216 | +119.1% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €2,156 | €2,684 | +€528 | +24.5% |
| Recurring financial charges | 65 | €2,156 | €2,684 | +€528 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €11,462 | €27,163 | +€15,701 | +137.0% |
| Income taxes | 67/77 | €4,384 | €5,695 | +€1,310 | +29.9% |
| Profit (loss) for the period | 9904 | €7,078 | €21,469 | +€14,391 | +203.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,078 | €21,469 | +€14,391 | +203.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.