HELLO 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.
HELLO SUSHI
Largest movements
- Deferred charges and accrued income +€6,476
up €6,476 (+45.5%), from €14,227 to €20,703
- Tangible fixed assets -€5,496
down €5,496 (-32.2%), from €17,060 to €11,564
of which Leasing and similar rights: -€4,132
- Cash -€3,838
down €3,838 (-23.1%), from €16,600 to €12,762
mainly Deferred charges and accrued income (-€6,476) and Tax, wage and social debts (-€3,376)
- Receivables within one year -€1,533
down €1,533 (-41.5%), from €3,697 to €2,165
of which Other amounts receivable: -€776
- Tax, wage and social debts -€3,376
down €3,376 (-86.7%), from €3,895 to €519
of which Remuneration and social security: -€2,482
- Current portion of long-term debt -€1,750
down €1,750 (-100%), from €1,750 to €0
- Other debts +€1,240
up €1,240 (+10.2%), from €12,173 to €13,413
- Reserves -€863
down €863 (-6.9%), from €12,423 to €11,560
- Trade debts +€662
up €662 (+24.1%), from €2,744 to €3,406
- Gross operating margin +€8,929
up €8,929 (+143%), from €6,252 to €15,180
- Financial charges -€3,340
down €3,340 (-64.9%), from €5,147 to €1,808
of which Non-recurring financial charges: -€4,150
- Other operating charges -€206
down €206 (-6.5%), from €3,173 to €2,967
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 | €51,584 | €47,498 | -€4,087 | -7.9% |
| Fixed assets | 21/28 | €17,060 | €11,564 | -€5,496 | -32.2% |
| Tangible fixed assets | 22/27 | €17,060 | €11,564 | -€5,496 | -32.2% |
| Land and buildings | 22 | €7,200 | €6,600 | -€600 | -8.3% |
| Plant, machinery and equipment | 23 | €938 | €525 | -€413 | -44.0% |
| Furniture and vehicles | 24 | - | €464 | +€464 | |
| Leasing and similar rights | 25 | €5,140 | €1,008 | -€4,132 | -80.4% |
| Other tangible fixed assets | 26 | €3,782 | €2,967 | -€815 | -21.5% |
| Current assets | 29/58 | €34,525 | €35,934 | +€1,409 | +4.1% |
| Stocks and contracts in progress | 3 | - | €304 | +€304 | |
| Stocks | 30/36 | - | €304 | +€304 | |
| Amounts receivable within one year | 40/41 | €3,697 | €2,165 | -€1,533 | -41.5% |
| Trade receivables | 40 | €2,154 | €1,397 | -€757 | -35.2% |
| Other amounts receivable | 41 | €1,544 | €768 | -€776 | -50.2% |
| Cash at bank and in hand | 54/58 | €16,600 | €12,762 | -€3,838 | -23.1% |
| Deferred charges and accrued income | 490/1 | €14,227 | €20,703 | +€6,476 | +45.5% |
| Total equity and liabilities | 10/49 | €51,584 | €47,498 | -€4,087 | -7.9% |
| Equity | 10/15 | €31,023 | €30,160 | -€863 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,423 | €11,560 | -€863 | -6.9% |
| Distributable reserves | 133 | €12,423 | €11,560 | -€863 | -6.9% |
| Amounts payable | 17/49 | €20,562 | €17,338 | -€3,224 | -15.7% |
| Amounts payable within one year | 42/48 | €20,562 | €17,338 | -€3,224 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €1,750 | €0 | -€1,750 | -100% |
| Trade debts | 44 | €2,744 | €3,406 | +€662 | +24.1% |
| Suppliers | 440/4 | €2,744 | €3,406 | +€662 | +24.1% |
| Taxes, remuneration and social security | 45 | €3,895 | €519 | -€3,376 | -86.7% |
| Taxes | 450/3 | €1,413 | €519 | -€894 | -63.3% |
| Remuneration and social security | 454/9 | €2,482 | €0 | -€2,482 | -100% |
| Other amounts payable | 47/48 | €12,173 | €13,413 | +€1,240 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,009 | €6,116 | +€107 | +1.8% |
| Other operating charges | 640/8 | €3,173 | €2,967 | -€206 | -6.5% |
| Non-recurring operating charges | 66A | - | €5,120 | +€5,120 | |
| Gross operating margin | 9900 | €6,252 | €15,180 | +€8,929 | +143% |
| Operating profit (loss) | 9901 | -€2,931 | €977 | +€3,908 | |
| Financial income | 75/76B | €154 | €159 | +€6 | +3.7% |
| Recurring financial income | 75 | €154 | €159 | +€6 | +3.7% |
| Financial charges | 65/66B | €5,147 | €1,808 | -€3,340 | -64.9% |
| Recurring financial charges | 65 | €997 | €1,808 | +€810 | +81.2% |
| Non-recurring financial charges | 66B | €4,150 | €0 | -€4,150 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€7,924 | -€671 | +€7,254 | +91.5% |
| Income taxes | 67/77 | €141 | €192 | +€51 | +36.5% |
| Profit (loss) for the period | 9904 | -€8,065 | -€863 | +€7,202 | +89.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,065 | -€863 | +€7,202 | +89.3% |
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 21 October 2026 via checked.be.