FUGU 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.
FUGU SUSHI
Largest movements
- Cash -€9,113
down €9,113 (-55.5%), from €16,431 to €7,318
mainly Net result for the year (-€28,560) and Receivables within one year (-€3,735)
- Intangible fixed assets -€6,500
down €6,500 (-12.3%), from €52,813 to €46,313
- Receivables within one year +€3,735
up €3,735 (+8.5%), from €44,155 to €47,890
- Profit (loss) carried forward -€28,560
down €28,560 (-308%), from -€9,263 to -€37,823
- Trade debts +€11,453
up €11,453 (+73.5%), from €15,584 to €27,037
- Other debts +€8,000
up €8,000 (+39.7%), from €20,150 to €28,150
- Tax, wage and social debts -€3,284
down €3,284 (-34.6%), from €9,486 to €6,201
of which Remuneration and social security: -€2,181
- Gross operating margin -€61,364
down €61,364 (-48.3%), from €127,023 to €65,659
- Staff costs -€44,640
down €44,640 (-35.0%), from €127,607 to €82,967
- Other operating charges +€2,414
up €2,414 (+122%), from €1,980 to €4,394
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 | €114,957 | €102,565 | -€12,392 | -10.8% |
| Fixed assets | 21/28 | €52,813 | €46,313 | -€6,500 | -12.3% |
| Intangible fixed assets | 21 | €52,813 | €46,313 | -€6,500 | -12.3% |
| Current assets | 29/58 | €62,144 | €56,252 | -€5,892 | -9.5% |
| Stocks and contracts in progress | 3 | €1,558 | €1,044 | -€514 | -33.0% |
| Stocks | 30/36 | €1,558 | €1,044 | -€514 | -33.0% |
| Amounts receivable within one year | 40/41 | €44,155 | €47,890 | +€3,735 | +8.5% |
| Other amounts receivable | 41 | €44,155 | €47,890 | +€3,735 | +8.5% |
| Cash at bank and in hand | 54/58 | €16,431 | €7,318 | -€9,113 | -55.5% |
| Total equity and liabilities | 10/49 | €114,957 | €102,565 | -€12,392 | -10.8% |
| Equity | 10/15 | €69,737 | €41,177 | -€28,560 | -41.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,263 | -€37,823 | -€28,560 | -308% |
| Amounts payable | 17/49 | €45,220 | €61,388 | +€16,168 | +35.8% |
| Amounts payable within one year | 42/48 | €45,220 | €61,388 | +€16,168 | +35.8% |
| Trade debts | 44 | €15,584 | €27,037 | +€11,453 | +73.5% |
| Suppliers | 440/4 | €15,584 | €27,037 | +€11,453 | +73.5% |
| Taxes, remuneration and social security | 45 | €9,486 | €6,201 | -€3,284 | -34.6% |
| Taxes | 450/3 | €2,825 | €1,722 | -€1,104 | -39.1% |
| Remuneration and social security | 454/9 | €6,661 | €4,480 | -€2,181 | -32.7% |
| Other amounts payable | 47/48 | €20,150 | €28,150 | +€8,000 | +39.7% |
| Remuneration, social security and pensions | 62 | €127,607 | €82,967 | -€44,640 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,500 | €6,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,980 | €4,394 | +€2,414 | +122% |
| Gross operating margin | 9900 | €127,023 | €65,659 | -€61,364 | -48.3% |
| Operating profit (loss) | 9901 | -€9,064 | -€28,202 | -€19,138 | -211% |
| Financial income | 75/76B | €25 | €0 | -€25 | -99.9% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -99.9% |
| Financial charges | 65/66B | €550 | €358 | -€192 | -34.9% |
| Recurring financial charges | 65 | €550 | €358 | -€192 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,590 | -€28,560 | -€18,970 | -198% |
| Profit (loss) for the period | 9904 | -€9,590 | -€28,560 | -€18,970 | -198% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,590 | -€28,560 | -€18,970 | -198% |
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 29 October 2026 via checked.be.