ATELIER DU 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.
ATELIER DU SUSHI
Largest movements
- Receivables within one year -€2,411
down €2,411 (-79.4%), from €3,036 to €625
of which Trade receivables: -€2,778
- Profit (loss) carried forward +€6,505
up €6,505 (+19.2%), from -€33,857 to -€27,352
- Other debts -€4,972
down €4,972 (-40.4%), from €12,312 to €7,340
- Trade debts -€2,192
no longer reported in 2024 (was €2,192)
- Tax, wage and social debts -€1,778
down €1,778 (-90.4%), from €1,967 to €189
- Gross operating margin +€6,160
up €6,160 (+75.5%), from -€8,154 to -€1,994
- Other operating charges -€2,624
no longer reported in 2024 (was €2,624)
- Taxes -€97
down €97 (-60.5%), from €161 to €64
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 | €3,074 | €636 | -€2,438 | -79.3% |
| Current assets | 29/58 | €3,074 | €636 | -€2,438 | -79.3% |
| Amounts receivable within one year | 40/41 | €3,036 | €625 | -€2,411 | -79.4% |
| Trade receivables | 40 | €2,778 | - | -€2,778 | |
| Other amounts receivable | 41 | €258 | €625 | +€367 | +142% |
| Cash at bank and in hand | 54/58 | €38 | €11 | -€27 | -69.9% |
| Total equity and liabilities | 10/49 | €3,074 | €636 | -€2,438 | -79.3% |
| Equity | 10/15 | -€13,397 | -€6,892 | +€6,505 | +48.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€33,857 | -€27,352 | +€6,505 | +19.2% |
| Amounts payable | 17/49 | €16,471 | €7,528 | -€8,943 | -54.3% |
| Amounts payable within one year | 42/48 | €16,471 | €7,528 | -€8,943 | -54.3% |
| Trade debts | 44 | €2,192 | - | -€2,192 | |
| Suppliers | 440/4 | €2,192 | - | -€2,192 | |
| Taxes, remuneration and social security | 45 | €1,967 | €189 | -€1,778 | -90.4% |
| Taxes | 450/3 | €1,967 | €189 | -€1,778 | -90.4% |
| Other amounts payable | 47/48 | €12,312 | €7,340 | -€4,972 | -40.4% |
| Other operating charges | 640/8 | €2,624 | - | -€2,624 | |
| Gross operating margin | 9900 | -€8,154 | -€1,994 | +€6,160 | +75.5% |
| Operating profit (loss) | 9901 | -€10,778 | -€1,994 | +€8,784 | +81.5% |
| Financial charges | 65/66B | €86 | €27 | -€59 | -68.6% |
| Recurring financial charges | 65 | €86 | €27 | -€59 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,864 | -€2,021 | +€8,843 | +81.4% |
| Income taxes | 67/77 | €161 | €64 | -€97 | -60.5% |
| Profit (loss) for the period | 9904 | -€11,025 | -€2,085 | +€8,940 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,025 | -€2,085 | +€8,940 | +81.1% |
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.