PISCICULTURE CLIP: 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.
PISCICULTURE CLIP
Largest movements
- Tangible fixed assets +€895,648
up €895,648 (+12161.7%), from €7,365 to €903,013
of which Land and buildings: +€895,980
- Receivables within one year +€25,665
up €25,665 (+76.6%), from €33,523 to €59,189
of which Trade receivables: +€21,278
- Contributions +€890,000
up €890,000 (+326.4%), from €272,683 to €1.2m
- Profit (loss) carried forward +€28,045
up €28,045 (+12.2%), from -€230,101 to -€202,056
- Other operating charges -€11,324
down €11,324 (-91.8%), from €12,340 to €1,016
- Write-downs +€10,996
up €10,996, from -€10,996 to €0
- Gross operating margin +€9,603
up €9,603 (+40.2%), from €23,884 to €33,487
- Depreciation +€793
up €793 (+22.2%), from €3,564 to €4,357
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.
Cash bridge derived
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 | €48,291 | €968,179 | +€919,888 | +1904.9% |
| Fixed assets | 21/28 | €7,365 | €903,013 | +€895,648 | +12161.7% |
| Tangible fixed assets | 22/27 | €7,365 | €903,013 | +€895,648 | +12161.7% |
| Land and buildings | 22 | €6,531 | €902,511 | +€895,980 | +13718.3% |
| Plant, machinery and equipment | 23 | €833 | €502 | -€332 | -39.8% |
| Current assets | 29/58 | €40,927 | €65,166 | +€24,239 | +59.2% |
| Amounts receivable within one year | 40/41 | €33,523 | €59,189 | +€25,665 | +76.6% |
| Trade receivables | 40 | €14,536 | €35,814 | +€21,278 | +146.4% |
| Other amounts receivable | 41 | €18,988 | €23,375 | +€4,387 | +23.1% |
| Cash at bank and in hand | 54/58 | €5,100 | €4,632 | -€467 | -9.2% |
| Deferred charges and accrued income | 490/1 | €2,304 | €1,345 | -€958 | -41.6% |
| Total equity and liabilities | 10/49 | €48,291 | €968,179 | +€919,888 | +1904.9% |
| Equity | 10/15 | €44,120 | €962,165 | +€918,045 | +2080.8% |
| Contributions | 10/11 | €272,683 | €1,162,683 | +€890,000 | +326.4% |
| Capital | 10 | €272,683 | €1,162,683 | +€890,000 | +326.4% |
| Issued capital | 100 | €272,683 | €1,162,683 | +€890,000 | +326.4% |
| Reserves | 13 | €1,537 | €1,537 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,537 | €1,537 | = | 0.0% |
| Legal reserve | 130 | €1,537 | €1,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,101 | -€202,056 | +€28,045 | +12.2% |
| Amounts payable | 17/49 | €4,171 | €6,014 | +€1,843 | +44.2% |
| Amounts payable within one year | 42/48 | €4,126 | €5,977 | +€1,851 | +44.9% |
| Trade debts | 44 | €1,465 | €5,664 | +€4,199 | +286.6% |
| Suppliers | 440/4 | €1,465 | €5,664 | +€4,199 | +286.6% |
| Taxes, remuneration and social security | 45 | €2,347 | €0 | -€2,347 | -100.0% |
| Taxes | 450/3 | €2,347 | €0 | -€2,347 | -100.0% |
| Other amounts payable | 47/48 | €313 | €313 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €46 | €37 | -€8 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,564 | €4,357 | +€793 | +22.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,996 | €0 | +€10,996 | |
| Other operating charges | 640/8 | €12,340 | €1,016 | -€11,324 | -91.8% |
| Gross operating margin | 9900 | €23,884 | €33,487 | +€9,603 | +40.2% |
| Operating profit (loss) | 9901 | €18,976 | €28,114 | +€9,137 | +48.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €41 | €69 | +€28 | +68.2% |
| Recurring financial charges | 65 | €41 | €69 | +€28 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €18,935 | €28,045 | +€9,110 | +48.1% |
| Profit (loss) for the period | 9904 | €18,935 | €28,045 | +€9,110 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,935 | €28,045 | +€9,110 | +48.1% |
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 11 October 2026 via checked.be.