ESPACE 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.
ESPACE SUSHI
Largest movements
- Receivables within one year +€5,028
up €5,028 (+354%), from €1,420 to €6,448
of which Other amounts receivable: +€4,949
- Cash +€2,877
up €2,877 (+7.4%), from €39,049 to €41,927
mainly Tax, wage and social debts (+€4,270) and Deferred charges and accrued income (+€1,349)
- Deferred charges and accrued income -€1,349
down €1,349 (-81.5%), from €1,655 to €306
- Tangible fixed assets -€598
down €598 (-35.1%), from €1,705 to €1,107
of which Plant, machinery and equipment: -€461
- Tax, wage and social debts +€4,270
up €4,270 (+210%), from €2,036 to €6,306
of which Remuneration and social security: +€4,433
- Trade debts +€899
up €899 (+94.2%), from €955 to €1,855
- Reserves +€694
up €694 (+3.0%), from €23,422 to €24,115
of which Distributable reserves: +€694
- Staff costs +€7,686
up €7,686 (+16.3%), from €47,012 to €54,698
- Gross operating margin -€5,614
down €5,614 (-8.9%), from €63,050 to €57,436
- Financial charges -€2,246
down €2,246 (-82.6%), from €2,719 to €473
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,116 | €53,074 | +€5,958 | +12.6% |
| Fixed assets | 21/28 | €4,991 | €4,393 | -€598 | -12.0% |
| Tangible fixed assets | 22/27 | €1,705 | €1,107 | -€598 | -35.1% |
| Plant, machinery and equipment | 23 | €1,317 | €856 | -€461 | -35.0% |
| Furniture and vehicles | 24 | €388 | €251 | -€137 | -35.4% |
| Financial fixed assets | 28 | €3,287 | €3,287 | = | 0.0% |
| Current assets | 29/58 | €42,124 | €48,680 | +€6,556 | +15.6% |
| Amounts receivable within one year | 40/41 | €1,420 | €6,448 | +€5,028 | +354% |
| Trade receivables | 40 | - | €78 | +€78 | |
| Other amounts receivable | 41 | €1,420 | €6,370 | +€4,949 | +348% |
| Cash at bank and in hand | 54/58 | €39,049 | €41,927 | +€2,877 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,655 | €306 | -€1,349 | -81.5% |
| Total equity and liabilities | 10/49 | €47,116 | €53,074 | +€5,958 | +12.6% |
| Equity | 10/15 | €44,125 | €44,818 | +€694 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,422 | €24,115 | +€694 | +3.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €23,272 | €23,966 | +€694 | +3.0% |
| Profit (loss) carried forward | 14 | €2,103 | €2,103 | = | 0.0% |
| Amounts payable | 17/49 | €2,991 | €8,255 | +€5,264 | +176% |
| Amounts payable within one year | 42/48 | €2,991 | €8,255 | +€5,264 | +176% |
| Trade debts | 44 | €955 | €1,855 | +€899 | +94.2% |
| Suppliers | 440/4 | €955 | €1,855 | +€899 | +94.2% |
| Taxes, remuneration and social security | 45 | €2,036 | €6,306 | +€4,270 | +210% |
| Taxes | 450/3 | €163 | - | -€163 | |
| Remuneration and social security | 454/9 | €1,873 | €6,306 | +€4,433 | +237% |
| Other amounts payable | 47/48 | - | €95 | +€95 | |
| Remuneration, social security and pensions | 62 | €47,012 | €54,698 | +€7,686 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | €598 | +€113 | +23.3% |
| Other operating charges | 640/8 | €721 | €714 | -€7 | -1.0% |
| Gross operating margin | 9900 | €63,050 | €57,436 | -€5,614 | -8.9% |
| Operating profit (loss) | 9901 | €14,832 | €1,426 | -€13,406 | -90.4% |
| Financial income | 75/76B | €18 | €1 | -€17 | -94.4% |
| Recurring financial income | 75 | €18 | €1 | -€17 | -94.4% |
| Financial charges | 65/66B | €2,719 | €473 | -€2,246 | -82.6% |
| Recurring financial charges | 65 | €2,719 | €473 | -€2,246 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | €12,131 | €954 | -€11,177 | -92.1% |
| Income taxes | 67/77 | €596 | €260 | -€336 | -56.3% |
| Profit (loss) for the period | 9904 | €11,535 | €694 | -€10,841 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,535 | €694 | -€10,841 | -94.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.