CREA 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.
CREA SUSHI
Largest movements
- Receivables within one year +€39,126
up €39,126 (+28.5%), from €137,124 to €176,250
of which Trade receivables: +€29,489
- Tangible fixed assets +€38,118
up €38,118 (+4.3%), from €895,395 to €933,513
of which Furniture and vehicles: +€21,190
- Cash -€23,534
down €23,534 (-6.9%), from €341,488 to €317,954
mainly Contributions, distributions and other (-€200,000) and Investment in fixed assets (net) (-€97,248)
- Deferred charges and accrued income -€20,283
down €20,283 (-77.3%), from €26,254 to €5,972
- Other debts +€200,000
up €200,000, from €0 to €200,000
- Tax, wage and social debts -€92,775
down €92,775 (-57.4%), from €161,528 to €68,753
of which Taxes: -€94,345
- Debts after one year -€50,362
down €50,362 (-8.5%), from €594,165 to €543,803
- Profit (loss) carried forward -€35,917
down €35,917 (-7.3%), from €488,846 to €452,929
- Staff costs +€25,133
up €25,133 (+13.1%), from €191,784 to €216,917
- Taxes -€7,939
down €7,939 (-13.4%), from €59,304 to €51,366
- Gross operating margin -€5,665
down €5,665 (-1.1%), from €515,054 to €509,388
- Depreciation +€5,511
up €5,511 (+10.3%), from €53,620 to €59,130
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,402,063 | €1,443,282 | +€41,219 | +2.9% |
| Fixed assets | 21/28 | €895,525 | €933,643 | +€38,118 | +4.3% |
| Tangible fixed assets | 22/27 | €895,395 | €933,513 | +€38,118 | +4.3% |
| Land and buildings | 22 | €879,560 | €897,406 | +€17,846 | +2.0% |
| Plant, machinery and equipment | 23 | €1,050 | €494 | -€556 | -53.0% |
| Furniture and vehicles | 24 | €13,248 | €34,437 | +€21,190 | +160% |
| Other tangible fixed assets | 26 | €1,537 | €1,175 | -€362 | -23.5% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €506,538 | €509,639 | +€3,101 | +0.6% |
| Stocks and contracts in progress | 3 | €1,672 | €9,463 | +€7,791 | +466% |
| Stocks | 30/36 | €1,672 | €9,463 | +€7,791 | +466% |
| Amounts receivable within one year | 40/41 | €137,124 | €176,250 | +€39,126 | +28.5% |
| Trade receivables | 40 | €23,687 | €53,177 | +€29,489 | +124% |
| Other amounts receivable | 41 | €113,437 | €123,073 | +€9,637 | +8.5% |
| Cash at bank and in hand | 54/58 | €341,488 | €317,954 | -€23,534 | -6.9% |
| Deferred charges and accrued income | 490/1 | €26,254 | €5,972 | -€20,283 | -77.3% |
| Total equity and liabilities | 10/49 | €1,402,063 | €1,443,282 | +€41,219 | +2.9% |
| Equity | 10/15 | €509,306 | €473,389 | -€35,917 | -7.1% |
| 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 | €488,846 | €452,929 | -€35,917 | -7.3% |
| Amounts payable | 17/49 | €892,757 | €969,893 | +€77,136 | +8.6% |
| Amounts payable after more than one year | 17 | €594,165 | €543,803 | -€50,362 | -8.5% |
| Financial debts | 170/4 | €594,165 | €543,803 | -€50,362 | -8.5% |
| Amounts payable within one year | 42/48 | €298,592 | €426,090 | +€127,498 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €58,172 | €69,842 | +€11,669 | +20.1% |
| Trade debts | 44 | €78,891 | €87,495 | +€8,604 | +10.9% |
| Suppliers | 440/4 | €78,891 | €87,495 | +€8,604 | +10.9% |
| Taxes, remuneration and social security | 45 | €161,528 | €68,753 | -€92,775 | -57.4% |
| Taxes | 450/3 | €132,607 | €38,263 | -€94,345 | -71.1% |
| Remuneration and social security | 454/9 | €28,921 | €30,491 | +€1,570 | +5.4% |
| Other amounts payable | 47/48 | €0 | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €191,784 | €216,917 | +€25,133 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,620 | €59,130 | +€5,511 | +10.3% |
| Other operating charges | 640/8 | €7,139 | €7,417 | +€278 | +3.9% |
| Non-recurring operating charges | 66A | €12,195 | - | -€12,195 | |
| Gross operating margin | 9900 | €515,054 | €509,388 | -€5,665 | -1.1% |
| Operating profit (loss) | 9901 | €250,316 | €225,923 | -€24,393 | -9.7% |
| Financial income | 75/76B | €3,427 | €4,416 | +€990 | +28.9% |
| Recurring financial income | 75 | €3,427 | €4,416 | +€990 | +28.9% |
| Financial charges | 65/66B | €18,676 | €14,891 | -€3,784 | -20.3% |
| Recurring financial charges | 65 | €18,676 | €14,891 | -€3,784 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €235,067 | €215,449 | -€19,619 | -8.3% |
| Income taxes | 67/77 | €59,304 | €51,366 | -€7,939 | -13.4% |
| Profit (loss) for the period | 9904 | €175,763 | €164,083 | -€11,680 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €175,763 | €164,083 | -€11,680 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.