Poissonnerie Nelly: what changed
Poissonnerie Nelly
Largest movements
- Receivables after one year -€32,000
down €32,000 (-100%), from €32,000 to €0
- Tangible fixed assets +€4,688
up €4,688 (+3.3%), from €140,688 to €145,376
of which Land and buildings: +€16,196
- Cash -€2,224
down €2,224 (-8.1%), from €27,581 to €25,357
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€26,836)
- Deferred charges and accrued income -€2,077
down €2,077 (-78.3%), from €2,654 to €577
- Debts after one year -€16,000
down €16,000 (-44.4%), from €36,000 to €20,000
- Tax, wage and social debts -€12,794
down €12,794 (-51.9%), from €24,664 to €11,870
of which Taxes: -€14,454
- Current portion of long-term debt -€3,841
down €3,841 (-19.4%), from €19,841 to €16,000
- Other debts +€3,340
up €3,340 (+19.9%), from €16,799 to €20,139
- Reserves -€2,946
down €2,946 (-3.5%), from €83,290 to €80,344
- Gross operating margin +€24,707
up €24,707 (+23.4%), from €105,442 to €130,148
- Taxes +€4,824
up €4,824 (+61.1%), from €7,900 to €12,725
- Other operating charges -€4,511
down €4,511 (-49.8%), from €9,052 to €4,541
- Depreciation +€4,057
up €4,057 (+22.4%), from €18,090 to €22,147
- Financial charges -€2,863
down €2,863 (-45.0%), from €6,362 to €3,499
of which Non-recurring financial charges: -€2,780
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,478 | €174,622 | -€30,856 | -15.0% |
| Fixed assets | 21/28 | €140,688 | €145,376 | +€4,688 | +3.3% |
| Tangible fixed assets | 22/27 | €140,688 | €145,376 | +€4,688 | +3.3% |
| Land and buildings | 22 | €42,479 | €58,676 | +€16,196 | +38.1% |
| Plant, machinery and equipment | 23 | €15,132 | €15,146 | +€14 | +0.1% |
| Furniture and vehicles | 24 | €83,076 | €71,555 | -€11,521 | -13.9% |
| Current assets | 29/58 | €64,790 | €29,245 | -€35,545 | -54.9% |
| Amounts receivable after more than one year | 29 | €32,000 | €0 | -€32,000 | -100% |
| Other amounts receivable | 291 | €32,000 | €0 | -€32,000 | -100% |
| Stocks and contracts in progress | 3 | €1,919 | €2,596 | +€677 | +35.3% |
| Stocks | 30/36 | €1,919 | €2,596 | +€677 | +35.3% |
| Amounts receivable within one year | 40/41 | €636 | €715 | +€79 | +12.5% |
| Trade receivables | 40 | €636 | €636 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €79 | +€79 | |
| Cash at bank and in hand | 54/58 | €27,581 | €25,357 | -€2,224 | -8.1% |
| Deferred charges and accrued income | 490/1 | €2,654 | €577 | -€2,077 | -78.3% |
| Total equity and liabilities | 10/49 | €205,478 | €174,622 | -€30,856 | -15.0% |
| Equity | 10/15 | €93,290 | €90,344 | -€2,946 | -3.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €83,290 | €80,344 | -€2,946 | -3.5% |
| Distributable reserves | 133 | €83,290 | €80,344 | -€2,946 | -3.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €112,188 | €84,277 | -€27,910 | -24.9% |
| Amounts payable after more than one year | 17 | €36,000 | €20,000 | -€16,000 | -44.4% |
| Financial debts | 170/4 | €36,000 | €20,000 | -€16,000 | -44.4% |
| Amounts payable within one year | 42/48 | €76,187 | €64,277 | -€11,910 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €19,841 | €16,000 | -€3,841 | -19.4% |
| Trade debts | 44 | €14,883 | €16,268 | +€1,385 | +9.3% |
| Suppliers | 440/4 | €14,883 | €16,268 | +€1,385 | +9.3% |
| Taxes, remuneration and social security | 45 | €24,664 | €11,870 | -€12,794 | -51.9% |
| Taxes | 450/3 | €17,728 | €3,274 | -€14,454 | -81.5% |
| Remuneration and social security | 454/9 | €6,936 | €8,596 | +€1,661 | +23.9% |
| Other amounts payable | 47/48 | €16,799 | €20,139 | +€3,340 | +19.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,986 | €40,325 | +€2,339 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,090 | €22,147 | +€4,057 | +22.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €657 | €0 | -€657 | -100% |
| Other operating charges | 640/8 | €9,052 | €4,541 | -€4,511 | -49.8% |
| Gross operating margin | 9900 | €105,442 | €130,148 | +€24,707 | +23.4% |
| Operating profit (loss) | 9901 | €39,657 | €63,135 | +€23,478 | +59.2% |
| Financial income | 75/76B | €0 | €144 | +€144 | |
| Recurring financial income | 75 | €0 | €144 | +€144 | |
| Financial charges | 65/66B | €6,362 | €3,499 | -€2,863 | -45.0% |
| Recurring financial charges | 65 | €3,582 | €3,499 | -€83 | -2.3% |
| Non-recurring financial charges | 66B | €2,780 | €0 | -€2,780 | -100% |
| Profit (loss) for the period before taxes | 9903 | €33,295 | €59,779 | +€26,484 | +79.5% |
| Income taxes | 67/77 | €7,900 | €12,725 | +€4,824 | +61.1% |
| Profit (loss) for the period | 9904 | €25,394 | €47,054 | +€21,660 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,394 | €47,054 | +€21,660 | +85.3% |
Next steps
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 4 November 2026 via checked.be.