SERENITY FISH: 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.
SERENITY FISH
Largest movements
- Cash -€1,069
down €1,069 (-99.4%), from €1,076 to €6
mainly Net result for the year (-€14,944)
- Profit (loss) carried forward -€14,944
down €14,944 (-50.9%), from -€29,334 to -€44,279
- Other debts +€13,875
up €13,875 (+54.6%), from €25,410 to €39,285
- Other operating charges -€1,007
no longer reported in 2025 (was €1,007)
- Gross operating margin -€713
down €713 (-5.0%), from -€14,231 to -€14,944
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 | €1,076 | €6 | -€1,069 | -99.4% |
| Current assets | 29/58 | €1,076 | €6 | -€1,069 | -99.4% |
| Cash at bank and in hand | 54/58 | €1,076 | €6 | -€1,069 | -99.4% |
| Total equity and liabilities | 10/49 | €1,076 | €6 | -€1,069 | -99.4% |
| Equity | 10/15 | -€24,334 | -€39,279 | -€14,944 | -61.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,334 | -€44,279 | -€14,944 | -50.9% |
| Amounts payable | 17/49 | €25,410 | €39,285 | +€13,875 | +54.6% |
| Amounts payable within one year | 42/48 | €25,410 | €39,285 | +€13,875 | +54.6% |
| Other amounts payable | 47/48 | €25,410 | €39,285 | +€13,875 | +54.6% |
| Other operating charges | 640/8 | €1,007 | - | -€1,007 | |
| Gross operating margin | 9900 | -€14,231 | -€14,944 | -€713 | -5.0% |
| Operating profit (loss) | 9901 | -€15,238 | -€14,944 | +€294 | +1.9% |
| Financial charges | 65/66B | €44 | - | -€44 | |
| Recurring financial charges | 65 | €44 | - | -€44 | |
| Profit (loss) for the period before taxes | 9903 | -€15,282 | -€14,944 | +€337 | +2.2% |
| Profit (loss) for the period | 9904 | -€15,282 | -€14,944 | +€337 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,282 | -€14,944 | +€337 | +2.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.