ARTSUSHI: 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.
ARTSUSHI
Largest movements
- Receivables within one year +€66,015
up €66,015 (+533.1%), from €12,383 to €78,397
of which Other amounts receivable: +€76,969
- Tangible fixed assets -€12,756
down €12,756 (-77.3%), from €16,491 to €3,735
of which Plant, machinery and equipment: -€12,756
- Cash -€4,092
down €4,092 (-36.3%), from €11,264 to €7,172
mainly Receivables within one year (-€66,015)
- Stocks and contracts -€1,650
down €1,650 (-28.9%), from €5,715 to €4,065
- Profit (loss) carried forward +€23,474
up €23,474 (+1649.6%), from €1,423 to €24,897
- Tax, wage and social debts +€17,432
up €17,432 (+240.3%), from €7,253 to €24,685
of which Taxes: +€12,218
- Trade debts +€6,169
up €6,169 (+19.8%), from €31,153 to €37,322
- Gross operating margin +€26,177
up €26,177 (+67.0%), from €39,048 to €65,224
- Taxes +€4,737
up €4,737 (+266.5%), from €1,778 to €6,515
- Financial charges +€3,364
up €3,364 (+1203.0%), from €280 to €3,643
- Depreciation -€2,596
down €2,596 (-69.6%), from €3,729 to €1,133
- Staff costs +€1,605
up €1,605 (+5.7%), from €28,070 to €29,675
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.
Cash bridge derived
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 | €46,295 | €93,370 | +€47,075 | +101.7% |
| Fixed assets | 21/28 | €16,491 | €3,735 | -€12,756 | -77.3% |
| Tangible fixed assets | 22/27 | €16,491 | €3,735 | -€12,756 | -77.3% |
| Plant, machinery and equipment | 23 | €16,153 | €3,398 | -€12,756 | -79.0% |
| Furniture and vehicles | 24 | €338 | €338 | = | 0.0% |
| Current assets | 29/58 | €29,804 | €89,634 | +€59,830 | +200.7% |
| Stocks and contracts in progress | 3 | €5,715 | €4,065 | -€1,650 | -28.9% |
| Stocks | 30/36 | €5,715 | €4,065 | -€1,650 | -28.9% |
| Amounts receivable within one year | 40/41 | €12,383 | €78,397 | +€66,015 | +533.1% |
| Trade receivables | 40 | €12,383 | €1,428 | -€10,955 | -88.5% |
| Other amounts receivable | 41 | €0 | €76,969 | +€76,969 | |
| Cash at bank and in hand | 54/58 | €11,264 | €7,172 | -€4,092 | -36.3% |
| Deferred charges and accrued income | 490/1 | €442 | €0 | -€442 | -100.0% |
| Total equity and liabilities | 10/49 | €46,295 | €93,370 | +€47,075 | +101.7% |
| Equity | 10/15 | €6,423 | €29,897 | +€23,474 | +365.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,423 | €24,897 | +€23,474 | +1649.6% |
| Amounts payable | 17/49 | €39,872 | €63,473 | +€23,601 | +59.2% |
| Amounts payable within one year | 42/48 | €39,872 | €63,473 | +€23,601 | +59.2% |
| Trade debts | 44 | €31,153 | €37,322 | +€6,169 | +19.8% |
| Suppliers | 440/4 | €31,153 | €37,322 | +€6,169 | +19.8% |
| Taxes, remuneration and social security | 45 | €7,253 | €24,685 | +€17,432 | +240.3% |
| Taxes | 450/3 | €3,477 | €15,695 | +€12,218 | +351.3% |
| Remuneration and social security | 454/9 | €3,776 | €8,990 | +€5,214 | +138.1% |
| Other amounts payable | 47/48 | €1,466 | €1,466 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €28,070 | €29,675 | +€1,605 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,729 | €1,133 | -€2,596 | -69.6% |
| Other operating charges | 640/8 | €1,590 | €785 | -€805 | -50.6% |
| Gross operating margin | 9900 | €39,048 | €65,224 | +€26,177 | +67.0% |
| Operating profit (loss) | 9901 | €5,659 | €33,632 | +€27,973 | +494.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €280 | €3,643 | +€3,364 | +1203.0% |
| Recurring financial charges | 65 | €280 | €3,643 | +€3,364 | +1203.0% |
| Profit (loss) for the period before taxes | 9903 | €5,379 | €29,989 | +€24,609 | +457.5% |
| Income taxes | 67/77 | €1,778 | €6,515 | +€4,737 | +266.5% |
| Profit (loss) for the period | 9904 | €3,601 | €23,474 | +€19,872 | +551.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,601 | €23,474 | +€19,872 | +551.8% |
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 10 October 2026 via checked.be.