Andreas 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.
Andreas Sushi
Largest movements
- Cash +€91,150
up €91,150 (+209%), from €43,678 to €134,828
mainly Net result for the year (+€69,085) and Investment in fixed assets (net) (+€56,853)
- Tangible fixed assets -€70,260
down €70,260 (-53.8%), from €130,568 to €60,308
of which Furniture and vehicles: -€76,874
- Receivables within one year -€32,246
down €32,246 (-34.0%), from €94,841 to €62,595
of which Trade receivables: -€22,667
- Receivables after one year +€12,500
new in 2024: €12,500
- Deferred charges and accrued income +€4,562
new in 2024: €4,562
- Trade debts -€101,141
down €101,141 (-72.4%), from €139,765 to €38,625
- Reserves +€69,085
up €69,085 (+230%), from €30,050 to €99,135
- Tax, wage and social debts +€47,961
up €47,961 (+171%), from €27,988 to €75,949
of which Taxes: +€37,070
- Debts after one year -€16,159
down €16,159 (-26.8%), from €60,330 to €44,171
of which Financial debts: -€14,724
- Other debts +€6,037
up €6,037 (+1,093%), from €552 to €6,590
- Gross operating margin +€222,534
up €222,534 (+127%), from €174,590 to €397,124
- Staff costs +€136,062
up €136,062 (+109%), from €125,340 to €261,402
- Taxes +€19,630
up €19,630 (+340%), from €5,765 to €25,395
- Depreciation -€7,859
down €7,859 (-37.0%), from €21,265 to €13,407
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 | €277,673 | €284,193 | +€6,520 | +2.3% |
| Fixed assets | 21/28 | €135,968 | €65,708 | -€70,260 | -51.7% |
| Tangible fixed assets | 22/27 | €130,568 | €60,308 | -€70,260 | -53.8% |
| Plant, machinery and equipment | 23 | €5,937 | €6,997 | +€1,060 | +17.9% |
| Furniture and vehicles | 24 | €86,622 | €9,748 | -€76,874 | -88.7% |
| Other tangible fixed assets | 26 | €38,010 | €43,563 | +€5,553 | +14.6% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €141,705 | €218,485 | +€76,780 | +54.2% |
| Amounts receivable after more than one year | 29 | - | €12,500 | +€12,500 | |
| Other amounts receivable | 291 | - | €12,500 | +€12,500 | |
| Stocks and contracts in progress | 3 | €3,186 | €4,000 | +€814 | +25.5% |
| Stocks | 30/36 | €3,186 | €4,000 | +€814 | +25.5% |
| Amounts receivable within one year | 40/41 | €94,841 | €62,595 | -€32,246 | -34.0% |
| Trade receivables | 40 | €85,231 | €62,564 | -€22,667 | -26.6% |
| Other amounts receivable | 41 | €9,610 | €31 | -€9,579 | -99.7% |
| Cash at bank and in hand | 54/58 | €43,678 | €134,828 | +€91,150 | +209% |
| Deferred charges and accrued income | 490/1 | - | €4,562 | +€4,562 | |
| Total equity and liabilities | 10/49 | €277,673 | €284,193 | +€6,520 | +2.3% |
| Equity | 10/15 | €35,050 | €104,135 | +€69,085 | +197% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,050 | €99,135 | +€69,085 | +230% |
| Distributable reserves | 133 | €30,050 | €99,135 | +€69,085 | +230% |
| Amounts payable | 17/49 | €242,623 | €180,058 | -€62,565 | -25.8% |
| Amounts payable after more than one year | 17 | €60,330 | €44,171 | -€16,159 | -26.8% |
| Financial debts | 170/4 | €53,330 | €38,606 | -€14,724 | -27.6% |
| Other amounts payable | 178/9 | €7,000 | €5,565 | -€1,435 | -20.5% |
| Amounts payable within one year | 42/48 | €182,293 | €135,887 | -€46,406 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €13,962 | €14,724 | +€762 | +5.5% |
| Trade debts | 44 | €139,765 | €38,625 | -€101,141 | -72.4% |
| Suppliers | 440/4 | €139,765 | €38,625 | -€101,141 | -72.4% |
| Advances received on contracts in progress | 46 | €25 | - | -€25 | |
| Taxes, remuneration and social security | 45 | €27,988 | €75,949 | +€47,961 | +171% |
| Taxes | 450/3 | €8,990 | €46,059 | +€37,070 | +412% |
| Remuneration and social security | 454/9 | €18,999 | €29,890 | +€10,891 | +57.3% |
| Other amounts payable | 47/48 | €552 | €6,590 | +€6,037 | +1,093% |
| Remuneration, social security and pensions | 62 | €125,340 | €261,402 | +€136,062 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,265 | €13,407 | -€7,859 | -37.0% |
| Other operating charges | 640/8 | €1,766 | €3,168 | +€1,401 | +79.3% |
| Non-recurring operating charges | 66A | - | €17,719 | +€17,719 | |
| Gross operating margin | 9900 | €174,590 | €397,124 | +€222,534 | +127% |
| Operating profit (loss) | 9901 | €26,219 | €101,429 | +€75,210 | +287% |
| Financial income | 75/76B | €115 | €77 | -€38 | -32.7% |
| Recurring financial income | 75 | €115 | €77 | -€38 | -32.7% |
| Financial charges | 65/66B | €5,252 | €7,026 | +€1,774 | +33.8% |
| Recurring financial charges | 65 | €5,252 | €7,026 | +€1,774 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €21,082 | €94,480 | +€73,398 | +348% |
| Income taxes | 67/77 | €5,765 | €25,395 | +€19,630 | +340% |
| Profit (loss) for the period | 9904 | €15,317 | €69,085 | +€53,769 | +351% |
| Profit (loss) for the period to be appropriated | 9905 | €15,317 | €69,085 | +€53,769 | +351% |
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 24 October 2026 via checked.be.