4 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.
4 SUSHI
Largest movements
- Receivables within one year +€29,331
up €29,331 (+23.6%), from €124,292 to €153,623
of which Other amounts receivable: +€32,099
- Cash +€7,109
up €7,109 (+61.0%), from €11,649 to €18,758
mainly Net result for the year (+€31,848) and Tax, wage and social debts (+€25,573)
- Intangible fixed assets -€2,500
down €2,500 (-16.7%), from €14,997 to €12,497
- Profit (loss) carried forward +€31,848
up €31,848, from -€30,891 to €957
- Tax, wage and social debts +€25,573
up €25,573 (+45.8%), from €55,804 to €81,377
of which Taxes: +€15,752
- Trade debts -€12,223
down €12,223 (-13.0%), from €94,121 to €81,897
- Debts after one year -€5,730
down €5,730 (-100%), from €5,730 to €0
- Current portion of long-term debt -€5,262
down €5,262 (-47.9%), from €10,992 to €5,730
- Gross operating margin +€30,309
up €30,309 (+18.0%), from €168,229 to €198,538
- Other operating charges +€14,738
up €14,738 (+136%), from €10,848 to €25,585
- Financial charges +€11,028
up €11,028 (+497%), from €2,220 to €13,248
- Staff costs +€8,140
up €8,140 (+7.4%), from €110,034 to €118,174
- Taxes +€7,010
up €7,010 (+412%), from €1,700 to €8,711
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 | €154,502 | €188,562 | +€34,061 | +22.0% |
| Fixed assets | 21/28 | €18,395 | €16,113 | -€2,283 | -12.4% |
| Intangible fixed assets | 21 | €14,997 | €12,497 | -€2,500 | -16.7% |
| Tangible fixed assets | 22/27 | €2,604 | €1,571 | -€1,033 | -39.7% |
| Plant, machinery and equipment | 23 | €1,361 | €1,009 | -€352 | -25.9% |
| Furniture and vehicles | 24 | €600 | €167 | -€433 | -72.2% |
| Other tangible fixed assets | 26 | €643 | €396 | -€247 | -38.4% |
| Financial fixed assets | 28 | €795 | €2,045 | +€1,250 | +157% |
| Current assets | 29/58 | €136,107 | €172,450 | +€36,343 | +26.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €124,292 | €153,623 | +€29,331 | +23.6% |
| Trade receivables | 40 | €2,768 | €0 | -€2,768 | -100% |
| Other amounts receivable | 41 | €121,524 | €153,623 | +€32,099 | +26.4% |
| Cash at bank and in hand | 54/58 | €11,649 | €18,758 | +€7,109 | +61.0% |
| Deferred charges and accrued income | 490/1 | €165 | €68 | -€97 | -58.6% |
| Total equity and liabilities | 10/49 | €154,502 | €188,562 | +€34,061 | +22.0% |
| Equity | 10/15 | -€12,291 | €19,557 | +€31,848 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,891 | €957 | +€31,848 | |
| Amounts payable | 17/49 | €166,793 | €169,005 | +€2,212 | +1.3% |
| Amounts payable after more than one year | 17 | €5,730 | €0 | -€5,730 | -100% |
| Financial debts | 170/4 | €5,730 | €0 | -€5,730 | -100% |
| Amounts payable within one year | 42/48 | €161,062 | €169,005 | +€7,943 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €10,992 | €5,730 | -€5,262 | -47.9% |
| Trade debts | 44 | €94,121 | €81,897 | -€12,223 | -13.0% |
| Suppliers | 440/4 | €94,121 | €81,897 | -€12,223 | -13.0% |
| Taxes, remuneration and social security | 45 | €55,804 | €81,377 | +€25,573 | +45.8% |
| Taxes | 450/3 | €9,532 | €25,284 | +€15,752 | +165% |
| Remuneration and social security | 454/9 | €46,272 | €56,093 | +€9,822 | +21.2% |
| Other amounts payable | 47/48 | €145 | €0 | -€145 | -100% |
| Remuneration, social security and pensions | 62 | €110,034 | €118,174 | +€8,140 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,438 | €3,533 | -€905 | -20.4% |
| Other operating charges | 640/8 | €10,848 | €25,585 | +€14,738 | +136% |
| Non-recurring operating charges | 66A | €4,115 | €0 | -€4,115 | -100% |
| Gross operating margin | 9900 | €168,229 | €198,538 | +€30,309 | +18.0% |
| Operating profit (loss) | 9901 | €38,794 | €51,246 | +€12,452 | +32.1% |
| Financial income | 75/76B | €0 | €2,560 | +€2,560 | +2,844,289% |
| Recurring financial income | 75 | €0 | €2,560 | +€2,560 | +2,844,289% |
| Financial charges | 65/66B | €2,220 | €13,248 | +€11,028 | +497% |
| Recurring financial charges | 65 | €2,220 | €13,248 | +€11,028 | +497% |
| Profit (loss) for the period before taxes | 9903 | €36,574 | €40,559 | +€3,984 | +10.9% |
| Income taxes | 67/77 | €1,700 | €8,711 | +€7,010 | +412% |
| Profit (loss) for the period | 9904 | €34,874 | €31,848 | -€3,026 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,874 | €31,848 | -€3,026 | -8.7% |
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 14 October 2026 via checked.be.