Easy 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.
Easy Sushi
Largest movements
- Receivables within one year +€30,011
up €30,011 (+36.8%), from €81,587 to €111,598
of which Trade receivables: +€15,194
- Cash -€19,822
down €19,822 (-54.4%), from €36,428 to €16,606
mainly Receivables within one year (-€30,011) and Investment in fixed assets (net) (-€14,312)
- Financial fixed assets +€8,712
up €8,712 (+1584.0%), from €550 to €9,262
- Tangible fixed assets +€5,155
up €5,155 (+3212.7%), from €160 to €5,316
of which Furniture and vehicles: +€5,198
- Intangible fixed assets -€2,500
down €2,500 (-20.0%), from €12,500 to €10,000
- Other debts +€22,271
up €22,271 (+33.8%), from €65,889 to €88,159
- Accrued charges and deferred income -€12,773
down €12,773 (-100.0%), from €12,773 to €0
- Trade debts +€11,033
up €11,033 (+46.2%), from €23,891 to €34,925
- Profit (loss) carried forward +€7,641
up €7,641, from -€3,479 to €4,162
- Tax, wage and social debts -€6,731
down €6,731 (-45.1%), from €14,910 to €8,180
of which Taxes: -€10,483
- Turnover +€165,336
new in 2024: €165,336
- Purchases and services +€148,589
new in 2024: €148,589
- Gross operating margin +€18,260
up €18,260 (+181.5%), from €10,058 to €28,317
- Staff costs +€13,185
new in 2024: €13,185
- Financial charges +€1,788
up €1,788 (+572.3%), from €312 to €2,101
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 | €132,986 | €154,427 | +€21,441 | +16.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €13,210 | €24,578 | +€11,367 | +86.0% |
| Intangible fixed assets | 21 | €12,500 | €10,000 | -€2,500 | -20.0% |
| Tangible fixed assets | 22/27 | €160 | €5,316 | +€5,155 | +3212.7% |
| Plant, machinery and equipment | 23 | €160 | €118 | -€43 | -26.7% |
| Furniture and vehicles | 24 | - | €5,198 | +€5,198 | |
| Financial fixed assets | 28 | €550 | €9,262 | +€8,712 | +1584.0% |
| Current assets | 29/58 | €119,775 | €129,850 | +€10,074 | +8.4% |
| Stocks and contracts in progress | 3 | €1,646 | €1,646 | = | 0.0% |
| Stocks | 30/36 | €1,646 | €1,646 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,587 | €111,598 | +€30,011 | +36.8% |
| Trade receivables | 40 | €31,165 | €46,359 | +€15,194 | +48.8% |
| Other amounts receivable | 41 | €50,422 | €65,239 | +€14,817 | +29.4% |
| Cash at bank and in hand | 54/58 | €36,428 | €16,606 | -€19,822 | -54.4% |
| Deferred charges and accrued income | 490/1 | €114 | €0 | -€114 | -100.0% |
| Total equity and liabilities | 10/49 | €132,986 | €154,427 | +€21,441 | +16.1% |
| Equity | 10/15 | €15,522 | €23,163 | +€7,641 | +49.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €401 | €401 | = | 0.0% |
| Non-distributable reserves | 130/1 | €401 | €401 | = | 0.0% |
| Reserves not available under the articles | 1311 | €401 | €401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,479 | €4,162 | +€7,641 | |
| Amounts payable | 17/49 | €117,463 | €131,264 | +€13,800 | +11.7% |
| Amounts payable within one year | 42/48 | €104,691 | €131,264 | +€26,573 | +25.4% |
| Trade debts | 44 | €23,891 | €34,925 | +€11,033 | +46.2% |
| Suppliers | 440/4 | €23,891 | €34,925 | +€11,033 | +46.2% |
| Taxes, remuneration and social security | 45 | €14,910 | €8,180 | -€6,731 | -45.1% |
| Taxes | 450/3 | €14,910 | €4,428 | -€10,483 | -70.3% |
| Remuneration and social security | 454/9 | - | €3,752 | +€3,752 | |
| Other amounts payable | 47/48 | €65,889 | €88,159 | +€22,271 | +33.8% |
| Accrued charges and deferred income | 492/3 | €12,773 | €0 | -€12,773 | -100.0% |
| Turnover | 70 | - | €165,336 | +€165,336 | |
| Non-recurring operating income | 76A | - | €11,570 | +€11,570 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €148,589 | +€148,589 | |
| Remuneration, social security and pensions | 62 | - | €13,185 | +€13,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,366 | €2,945 | -€1,421 | -32.6% |
| Other operating charges | 640/8 | €1,385 | €897 | -€489 | -35.3% |
| Gross operating margin | 9900 | €10,058 | €28,317 | +€18,260 | +181.5% |
| Operating profit (loss) | 9901 | €4,307 | €11,291 | +€6,984 | +162.2% |
| Financial income | 75/76B | €27 | €72 | +€45 | +168.1% |
| Recurring financial income | 75 | €27 | €72 | +€45 | +168.1% |
| Financial charges | 65/66B | €312 | €2,101 | +€1,788 | +572.3% |
| Recurring financial charges | 65 | €312 | €2,101 | +€1,788 | +572.3% |
| Profit (loss) for the period before taxes | 9903 | €4,021 | €9,262 | +€5,241 | +130.3% |
| Income taxes | 67/77 | €364 | €1,621 | +€1,257 | +345.5% |
| Profit (loss) for the period | 9904 | €3,657 | €7,641 | +€3,984 | +108.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,657 | €7,641 | +€3,984 | +108.9% |
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 11 October 2026 via checked.be.