A.M. 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.
A.M. SUSHI
Largest movements
- Cash -€17,084
down €17,084 (-68.6%), from €24,900 to €7,816
mainly Debts after one year (-€19,114) and Trade debts (-€13,320)
- Tangible fixed assets -€15,916
down €15,916 (-23.8%), from €66,885 to €50,969
- Deferred charges and accrued income +€11,024
up €11,024 (+421%), from €2,616 to €13,640
- Receivables within one year -€7,852
down €7,852 (-12.1%), from €64,667 to €56,815
of which Trade receivables: -€10,573
- Debts after one year -€19,114
down €19,114 (-65.5%), from €29,170 to €10,056
- Trade debts -€13,320
down €13,320 (-26.3%), from €50,709 to €37,389
- Current portion of long-term debt -€6,425
down €6,425 (-25.2%), from €25,539 to €19,114
- Reserves +€5,000
up €5,000 (+13.4%), from €37,300 to €42,300
of which Distributable reserves: +€5,000
- Tax, wage and social debts +€3,139
up €3,139 (+32.0%), from €9,817 to €12,956
of which Taxes: +€3,069
- Depreciation +€6,874
up €6,874 (+76.0%), from €9,042 to €15,916
- Staff costs +€4,581
up €4,581 (+6.4%), from €71,255 to €75,836
- Taxes -€3,635
down €3,635 (-44.0%), from €8,263 to €4,628
- Gross operating margin -€2,116
down €2,116 (-2.0%), from €108,274 to €106,158
- Other operating charges -€1,697
down €1,697 (-40.4%), from €4,204 to €2,507
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 | €159,569 | €129,740 | -€29,828 | -18.7% |
| Fixed assets | 21/28 | €67,385 | €51,469 | -€15,916 | -23.6% |
| Tangible fixed assets | 22/27 | €66,885 | €50,969 | -€15,916 | -23.8% |
| Furniture and vehicles | 24 | €66,885 | €50,969 | -€15,916 | -23.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €92,184 | €78,271 | -€13,913 | -15.1% |
| Amounts receivable within one year | 40/41 | €64,667 | €56,815 | -€7,852 | -12.1% |
| Trade receivables | 40 | €48,629 | €38,056 | -€10,573 | -21.7% |
| Other amounts receivable | 41 | €16,039 | €18,760 | +€2,721 | +17.0% |
| Cash at bank and in hand | 54/58 | €24,900 | €7,816 | -€17,084 | -68.6% |
| Deferred charges and accrued income | 490/1 | €2,616 | €13,640 | +€11,024 | +421% |
| Total equity and liabilities | 10/49 | €159,569 | €129,740 | -€29,828 | -18.7% |
| Equity | 10/15 | €43,513 | €49,408 | +€5,894 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,300 | €42,300 | +€5,000 | +13.4% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €42,000 | +€5,000 | +13.5% |
| Profit (loss) carried forward | 14 | €13 | €908 | +€894 | +6,664% |
| Amounts payable | 17/49 | €116,055 | €80,333 | -€35,723 | -30.8% |
| Amounts payable after more than one year | 17 | €29,170 | €10,056 | -€19,114 | -65.5% |
| Financial debts | 170/4 | €29,170 | €10,056 | -€19,114 | -65.5% |
| Amounts payable within one year | 42/48 | €86,885 | €70,277 | -€16,608 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €25,539 | €19,114 | -€6,425 | -25.2% |
| Financial debts | 43 | €821 | €818 | -€3 | -0.3% |
| Credit institutions | 430/8 | €821 | €818 | -€3 | -0.3% |
| Trade debts | 44 | €50,709 | €37,389 | -€13,320 | -26.3% |
| Suppliers | 440/4 | €50,709 | €37,389 | -€13,320 | -26.3% |
| Taxes, remuneration and social security | 45 | €9,817 | €12,956 | +€3,139 | +32.0% |
| Taxes | 450/3 | €0 | €3,069 | +€3,069 | |
| Remuneration and social security | 454/9 | €9,817 | €9,886 | +€70 | +0.7% |
| Non-recurring operating income | 76A | €85 | €0 | -€85 | -100% |
| Remuneration, social security and pensions | 62 | €71,255 | €75,836 | +€4,581 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,042 | €15,916 | +€6,874 | +76.0% |
| Other operating charges | 640/8 | €4,204 | €2,507 | -€1,697 | -40.4% |
| Gross operating margin | 9900 | €108,274 | €106,158 | -€2,116 | -2.0% |
| Operating profit (loss) | 9901 | €23,773 | €11,899 | -€11,874 | -49.9% |
| Financial income | 75/76B | €478 | €715 | +€237 | +49.6% |
| Recurring financial income | 75 | €478 | €715 | +€237 | +49.6% |
| Financial charges | 65/66B | €2,154 | €2,092 | -€62 | -2.9% |
| Recurring financial charges | 65 | €2,154 | €2,092 | -€62 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €22,096 | €10,522 | -€11,574 | -52.4% |
| Income taxes | 67/77 | €8,263 | €4,628 | -€3,635 | -44.0% |
| Profit (loss) for the period | 9904 | €13,833 | €5,894 | -€7,939 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,833 | €5,894 | -€7,939 | -57.4% |
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 17 October 2026 via checked.be.