SEAFOOD: 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.
SEAFOOD
Largest movements
- Cash +€84,626
up €84,626 (+24.1%), from €350,883 to €435,509
mainly Other debts (+€204,134) and Net result for the year (+€103,550)
- Receivables within one year +€13,866
up €13,866 (+148%), from €9,400 to €23,266
of which Other amounts receivable: +€16,010
- Other debts +€204,134
up €204,134 (+2,023%), from €10,093 to €214,227
- Profit (loss) carried forward -€96,450
down €96,450 (-32.6%), from €296,043 to €199,594
- Tax, wage and social debts -€24,875
down €24,875 (-40.0%), from €62,113 to €37,238
of which Remuneration and social security: -€22,134
- Trade debts +€14,126
up €14,126 (+80.0%), from €17,650 to €31,776
- Accrued charges and deferred income +€6,614
up €6,614 (+42.6%), from €15,514 to €22,128
- Gross operating margin -€118,483
down €118,483 (-21.1%), from €560,546 to €442,063
- Staff costs -€57,903
down €57,903 (-20.1%), from €288,677 to €230,774
- Taxes -€16,171
down €16,171 (-29.7%), from €54,465 to €38,294
- Depreciation +€6,185
up €6,185 (+14.3%), from €43,180 to €49,364
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.
Derived cash bridge
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 | €556,414 | €659,963 | +€103,549 | +18.6% |
| Fixed assets | 21/28 | €172,159 | €171,508 | -€652 | -0.4% |
| Intangible fixed assets | 21 | €4,986 | €2,986 | -€2,000 | -40.1% |
| Tangible fixed assets | 22/27 | €157,397 | €158,745 | +€1,348 | +0.9% |
| Land and buildings | 22 | €38,938 | €23,288 | -€15,650 | -40.2% |
| Plant, machinery and equipment | 23 | €50,451 | €57,207 | +€6,757 | +13.4% |
| Furniture and vehicles | 24 | €51,879 | €49,531 | -€2,348 | -4.5% |
| Other tangible fixed assets | 26 | €16,129 | €28,719 | +€12,590 | +78.1% |
| Financial fixed assets | 28 | €9,776 | €9,776 | = | 0.0% |
| Current assets | 29/58 | €384,255 | €488,456 | +€104,201 | +27.1% |
| Stocks and contracts in progress | 3 | €19,113 | €25,023 | +€5,910 | +30.9% |
| Stocks | 30/36 | €19,113 | €25,023 | +€5,910 | +30.9% |
| Amounts receivable within one year | 40/41 | €9,400 | €23,266 | +€13,866 | +148% |
| Trade receivables | 40 | €2,292 | €148 | -€2,144 | -93.6% |
| Other amounts receivable | 41 | €7,108 | €23,118 | +€16,010 | +225% |
| Cash at bank and in hand | 54/58 | €350,883 | €435,509 | +€84,626 | +24.1% |
| Deferred charges and accrued income | 490/1 | €4,859 | €4,658 | -€201 | -4.1% |
| Total equity and liabilities | 10/49 | €556,414 | €659,963 | +€103,549 | +18.6% |
| Equity | 10/15 | €451,043 | €354,594 | -€96,450 | -21.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €145,000 | €145,000 | = | 0.0% |
| Distributable reserves | 133 | €145,000 | €145,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,043 | €199,594 | -€96,450 | -32.6% |
| Amounts payable | 17/49 | €105,370 | €305,370 | +€199,999 | +190% |
| Amounts payable within one year | 42/48 | €89,856 | €283,241 | +€193,385 | +215% |
| Trade debts | 44 | €17,650 | €31,776 | +€14,126 | +80.0% |
| Suppliers | 440/4 | €17,650 | €31,776 | +€14,126 | +80.0% |
| Taxes, remuneration and social security | 45 | €62,113 | €37,238 | -€24,875 | -40.0% |
| Taxes | 450/3 | €24,434 | €21,693 | -€2,741 | -11.2% |
| Remuneration and social security | 454/9 | €37,679 | €15,545 | -€22,134 | -58.7% |
| Other amounts payable | 47/48 | €10,093 | €214,227 | +€204,134 | +2,023% |
| Accrued charges and deferred income | 492/3 | €15,514 | €22,128 | +€6,614 | +42.6% |
| Remuneration, social security and pensions | 62 | €288,677 | €230,774 | -€57,903 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,180 | €49,364 | +€6,185 | +14.3% |
| Other operating charges | 640/8 | €6,214 | €9,903 | +€3,689 | +59.4% |
| Gross operating margin | 9900 | €560,546 | €442,063 | -€118,483 | -21.1% |
| Operating profit (loss) | 9901 | €222,475 | €152,022 | -€70,454 | -31.7% |
| Financial income | 75/76B | €373 | €2,155 | +€1,783 | +478% |
| Recurring financial income | 75 | €373 | €2,155 | +€1,783 | +478% |
| Financial charges | 65/66B | €12,527 | €12,332 | -€194 | -1.5% |
| Recurring financial charges | 65 | €12,527 | €12,332 | -€194 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €210,321 | €141,844 | -€68,477 | -32.6% |
| Income taxes | 67/77 | €54,465 | €38,294 | -€16,171 | -29.7% |
| Profit (loss) for the period | 9904 | €155,856 | €103,550 | -€52,306 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €155,856 | €103,550 | -€52,306 | -33.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.