18 SUSHI: 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.
18 SUSHI
Largest movements
- Cash +€4,924
up €4,924 (+42.8%), from €11,498 to €16,422
mainly Net result for the year (+€6,512) and Tax, wage and social debts (+€5,148)
- Tangible fixed assets -€4,216
down €4,216 (-21.9%), from €19,267 to €15,050
of which Furniture and vehicles: -€3,879
- Deferred charges and accrued income -€923
down €923 (-84.5%), from €1,093 to €170
- Receivables within one year +€765
up €765 (+110%), from €698 to €1,463
of which Trade receivables: +€945
- Other debts -€6,848
down €6,848 (-94.8%), from €7,224 to €375
- Profit (loss) carried forward +€6,512
up €6,512 (+71.5%), from €9,112 to €15,624
- Tax, wage and social debts +€5,148
up €5,148 (+143%), from €3,600 to €8,748
of which Remuneration and social security: +€2,800
- Trade debts -€4,261
down €4,261 (-75.8%), from €5,620 to €1,358
- Gross operating margin +€5,785
up €5,785 (+63.0%), from €9,179 to €14,964
- Depreciation +€3,001
up €3,001 (+247%), from €1,215 to €4,216
- Taxes +€477
up €477 (+25.5%), from €1,870 to €2,348
- Other operating charges +€442
up €442 (+48.3%), from €917 to €1,359
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 | €32,556 | €33,105 | +€549 | +1.7% |
| Fixed assets | 21/28 | €19,267 | €15,050 | -€4,216 | -21.9% |
| Tangible fixed assets | 22/27 | €19,267 | €15,050 | -€4,216 | -21.9% |
| Plant, machinery and equipment | 23 | €987 | €650 | -€337 | -34.2% |
| Furniture and vehicles | 24 | €18,280 | €14,401 | -€3,879 | -21.2% |
| Current assets | 29/58 | €13,289 | €18,055 | +€4,766 | +35.9% |
| Amounts receivable within one year | 40/41 | €698 | €1,463 | +€765 | +110% |
| Trade receivables | 40 | - | €945 | +€945 | |
| Other amounts receivable | 41 | €698 | €518 | -€180 | -25.7% |
| Cash at bank and in hand | 54/58 | €11,498 | €16,422 | +€4,924 | +42.8% |
| Deferred charges and accrued income | 490/1 | €1,093 | €170 | -€923 | -84.5% |
| Total equity and liabilities | 10/49 | €32,556 | €33,105 | +€549 | +1.7% |
| Equity | 10/15 | €16,112 | €22,624 | +€6,512 | +40.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,112 | €15,624 | +€6,512 | +71.5% |
| Amounts payable | 17/49 | €16,443 | €10,481 | -€5,962 | -36.3% |
| Amounts payable within one year | 42/48 | €16,443 | €10,481 | -€5,962 | -36.3% |
| Trade debts | 44 | €5,620 | €1,358 | -€4,261 | -75.8% |
| Suppliers | 440/4 | €5,620 | €1,358 | -€4,261 | -75.8% |
| Taxes, remuneration and social security | 45 | €3,600 | €8,748 | +€5,148 | +143% |
| Taxes | 450/3 | €1,600 | €3,948 | +€2,348 | +147% |
| Remuneration and social security | 454/9 | €2,000 | €4,800 | +€2,800 | +140% |
| Other amounts payable | 47/48 | €7,224 | €375 | -€6,848 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,215 | €4,216 | +€3,001 | +247% |
| Other operating charges | 640/8 | €917 | €1,359 | +€442 | +48.3% |
| Gross operating margin | 9900 | €9,179 | €14,964 | +€5,785 | +63.0% |
| Operating profit (loss) | 9901 | €7,047 | €9,388 | +€2,342 | +33.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €614 | €529 | -€84 | -13.7% |
| Recurring financial charges | 65 | €614 | €529 | -€84 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €6,433 | €8,859 | +€2,426 | +37.7% |
| Income taxes | 67/77 | €1,870 | €2,348 | +€477 | +25.5% |
| Profit (loss) for the period | 9904 | €4,563 | €6,512 | +€1,949 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,563 | €6,512 | +€1,949 | +42.7% |
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 24 October 2026 via checked.be.