An adult fish (like an adult human) excretes roughly 100% of the P it ingests, and most of that is as inorganic phosphate, although some is as organic phosphate forms in feces. It does not, and cannot, accumulate long term in nongrowing organisms. Where would it go?
The same is true for N.
You are right that for actively growing fish, they accumulate N and P in their new tissues, and that value is, as you suggest, less than half of what they take in. Often much less than half. To take it all in, they'd need to grow each day roughly similar in volume (and, of course same in dry mass) to the foods you feed. That isn't typically even close to being attained in most settings.
I see what you are getting at with the adult vs. juvenile/growing fish comparison. Picking nits, fish grow continuously throughout their lives (slowing down greatly in 'adulthood'), so 'Very close to 100% excretion of N and P' for adult fish makes sense



