360° 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.
360° SUSHI
Largest movements
- Cash -€38,155
down €38,155 (-77.6%), from €49,169 to €11,014
mainly Net result for the year (-€66,354) and Receivables within one year (-€1,209)
- Tangible fixed assets -€7,797
down €7,797 (-46.9%), from €16,615 to €8,818
of which Furniture and vehicles: -€5,917
- Intangible fixed assets -€7,000
down €7,000 (-35.4%), from €19,773 to €12,773
- Deferred charges and accrued income -€6,982
down €6,982 (-83.8%), from €8,333 to €1,352
- Profit (loss) carried forward -€66,354
down €66,354 (-69.7%), from €95,133 to €28,779
- Trade debts +€3,681
up €3,681 (+18.0%), from €20,399 to €24,080
- Tax, wage and social debts +€2,798
up €2,798 (+11.4%), from €24,605 to €27,403
of which Remuneration and social security: +€6,259
- Staff costs +€29,323
up €29,323 (+31.7%), from €92,440 to €121,763
- Gross operating margin +€11,589
up €11,589 (+17.4%), from €66,693 to €78,282
- Taxes +€2,986
up €2,986 (+144%), from €2,070 to €5,056
- Depreciation -€1,731
down €1,731 (-10.5%), from €16,528 to €14,797
- Other operating charges +€1,554
up €1,554 (+143%), from €1,085 to €2,640
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,196 | €89,471 | -€58,725 | -39.6% |
| Fixed assets | 21/28 | €41,453 | €26,656 | -€14,797 | -35.7% |
| Intangible fixed assets | 21 | €19,773 | €12,773 | -€7,000 | -35.4% |
| Tangible fixed assets | 22/27 | €16,615 | €8,818 | -€7,797 | -46.9% |
| Plant, machinery and equipment | 23 | €5,475 | €3,595 | -€1,880 | -34.3% |
| Furniture and vehicles | 24 | €11,140 | €5,223 | -€5,917 | -53.1% |
| Financial fixed assets | 28 | €5,066 | €5,066 | = | 0.0% |
| Current assets | 29/58 | €106,743 | €62,815 | -€43,928 | -41.2% |
| Stocks and contracts in progress | 3 | €1,150 | €1,150 | = | 0.0% |
| Stocks | 30/36 | €1,150 | €1,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,091 | €49,300 | +€1,209 | +2.5% |
| Trade receivables | 40 | €33,100 | €36,236 | +€3,136 | +9.5% |
| Other amounts receivable | 41 | €14,990 | €13,063 | -€1,927 | -12.9% |
| Cash at bank and in hand | 54/58 | €49,169 | €11,014 | -€38,155 | -77.6% |
| Deferred charges and accrued income | 490/1 | €8,333 | €1,352 | -€6,982 | -83.8% |
| Total equity and liabilities | 10/49 | €148,196 | €89,471 | -€58,725 | -39.6% |
| Equity | 10/15 | €103,193 | €36,839 | -€66,354 | -64.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,133 | €28,779 | -€66,354 | -69.7% |
| Amounts payable | 17/49 | €45,004 | €52,633 | +€7,629 | +17.0% |
| Amounts payable within one year | 42/48 | €45,004 | €52,633 | +€7,629 | +17.0% |
| Trade debts | 44 | €20,399 | €24,080 | +€3,681 | +18.0% |
| Suppliers | 440/4 | €20,399 | €24,080 | +€3,681 | +18.0% |
| Taxes, remuneration and social security | 45 | €24,605 | €27,403 | +€2,798 | +11.4% |
| Taxes | 450/3 | €4,936 | €1,475 | -€3,461 | -70.1% |
| Remuneration and social security | 454/9 | €19,669 | €25,928 | +€6,259 | +31.8% |
| Other amounts payable | 47/48 | - | €1,150 | +€1,150 | |
| Remuneration, social security and pensions | 62 | €92,440 | €121,763 | +€29,323 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,528 | €14,797 | -€1,731 | -10.5% |
| Other operating charges | 640/8 | €1,085 | €2,640 | +€1,554 | +143% |
| Gross operating margin | 9900 | €66,693 | €78,282 | +€11,589 | +17.4% |
| Operating profit (loss) | 9901 | -€43,360 | -€60,918 | -€17,558 | -40.5% |
| Financial income | 75/76B | €44 | €187 | +€143 | +325% |
| Recurring financial income | 75 | €44 | €187 | +€143 | +325% |
| Financial charges | 65/66B | €750 | €567 | -€183 | -24.4% |
| Recurring financial charges | 65 | €750 | €567 | -€183 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,065 | -€61,298 | -€17,233 | -39.1% |
| Income taxes | 67/77 | €2,070 | €5,056 | +€2,986 | +144% |
| Profit (loss) for the period | 9904 | -€46,135 | -€66,354 | -€20,219 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,135 | -€66,354 | -€20,219 | -43.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.