IRATA 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.
IRATA SUSHI
Largest movements
- Cash +€10,976
up €10,976 (+17.4%), from €62,919 to €73,895
mainly Net result for the year (+€22,806) and Depreciation (+€9,837)
- Receivables within one year +€9,717
up €9,717 (+371%), from €2,620 to €12,337
of which Trade receivables: +€9,664
- Tangible fixed assets -€5,094
down €5,094 (-17.2%), from €29,586 to €24,492
of which Plant, machinery and equipment: -€3,667
- Reserves +€22,806
up €22,806 (+59.2%), from €38,534 to €61,341
- Current portion of long-term debt -€6,474
down €6,474 (-74.5%), from €8,685 to €2,211
- Debts after one year -€2,211
no longer reported in 2025 (was €2,211)
- Staff costs +€11,081
up €11,081 (+11.3%), from €97,911 to €108,992
- Taxes -€3,919
down €3,919 (-39.8%), from €9,857 to €5,938
- Gross operating margin -€3,833
down €3,833 (-2.4%), from €160,582 to €156,749
- Financial charges +€3,438
up €3,438 (+142%), from €2,421 to €5,859
- Depreciation +€1,662
up €1,662 (+20.3%), from €8,175 to €9,837
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 | €104,026 | €119,671 | +€15,645 | +15.0% |
| Fixed assets | 21/28 | €29,703 | €24,609 | -€5,094 | -17.2% |
| Tangible fixed assets | 22/27 | €29,586 | €24,492 | -€5,094 | -17.2% |
| Plant, machinery and equipment | 23 | €20,638 | €16,971 | -€3,667 | -17.8% |
| Furniture and vehicles | 24 | €8,948 | €7,521 | -€1,427 | -15.9% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €74,324 | €95,063 | +€20,739 | +27.9% |
| Stocks and contracts in progress | 3 | €8,545 | €8,830 | +€285 | +3.3% |
| Stocks | 30/36 | €8,545 | €8,830 | +€285 | +3.3% |
| Amounts receivable within one year | 40/41 | €2,620 | €12,337 | +€9,717 | +371% |
| Trade receivables | 40 | €2,607 | €12,271 | +€9,664 | +371% |
| Other amounts receivable | 41 | €13 | €66 | +€53 | +405% |
| Cash at bank and in hand | 54/58 | €62,919 | €73,895 | +€10,976 | +17.4% |
| Deferred charges and accrued income | 490/1 | €240 | - | -€240 | |
| Total equity and liabilities | 10/49 | €104,026 | €119,671 | +€15,645 | +15.0% |
| Equity | 10/15 | €43,534 | €66,341 | +€22,806 | +52.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,534 | €61,341 | +€22,806 | +59.2% |
| Distributable reserves | 133 | €38,534 | €61,341 | +€22,806 | +59.2% |
| Amounts payable | 17/49 | €60,492 | €53,331 | -€7,161 | -11.8% |
| Amounts payable after more than one year | 17 | €2,211 | - | -€2,211 | |
| Financial debts | 170/4 | €2,211 | - | -€2,211 | |
| Amounts payable within one year | 42/48 | €58,281 | €52,960 | -€5,321 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €8,685 | €2,211 | -€6,474 | -74.5% |
| Trade debts | 44 | €10,422 | €11,588 | +€1,166 | +11.2% |
| Suppliers | 440/4 | €10,422 | €11,588 | +€1,166 | +11.2% |
| Taxes, remuneration and social security | 45 | €24,205 | €24,038 | -€167 | -0.7% |
| Taxes | 450/3 | €13,455 | €12,838 | -€617 | -4.6% |
| Remuneration and social security | 454/9 | €10,750 | €11,199 | +€450 | +4.2% |
| Other amounts payable | 47/48 | €14,968 | €15,123 | +€155 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €371 | +€371 | |
| Remuneration, social security and pensions | 62 | €97,911 | €108,992 | +€11,081 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,175 | €9,837 | +€1,662 | +20.3% |
| Other operating charges | 640/8 | €3,943 | €3,420 | -€524 | -13.3% |
| Gross operating margin | 9900 | €160,582 | €156,749 | -€3,833 | -2.4% |
| Operating profit (loss) | 9901 | €50,553 | €34,500 | -€16,052 | -31.8% |
| Financial income | 75/76B | €0 | €104 | +€103 | +147,757% |
| Recurring financial income | 75 | €0 | €104 | +€103 | +147,757% |
| Financial charges | 65/66B | €2,421 | €5,859 | +€3,438 | +142% |
| Recurring financial charges | 65 | €2,421 | €5,859 | +€3,438 | +142% |
| Profit (loss) for the period before taxes | 9903 | €48,131 | €28,744 | -€19,387 | -40.3% |
| Income taxes | 67/77 | €9,857 | €5,938 | -€3,919 | -39.8% |
| Profit (loss) for the period | 9904 | €38,274 | €22,806 | -€15,468 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,274 | €22,806 | -€15,468 | -40.4% |
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.