Kalyan 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.
Kalyan Sushi
Largest movements
- Tangible fixed assets +€135,912
up €135,912 (+327%), from €41,626 to €177,539
of which Other tangible fixed assets: +€152,174
- Receivables within one year -€57,780
down €57,780 (-57.3%), from €100,751 to €42,971
of which Trade receivables: -€80,742
- Stocks and contracts +€16,404
new in 2025: €16,404
- Cash +€4,857
up €4,857 (+6.9%), from €70,714 to €75,571
mainly Debts after one year (+€100,470) and Receivables within one year (+€57,780)
- Debts after one year +€100,470
up €100,470 (+1,458%), from €6,889 to €107,359
- Other debts -€36,294
down €36,294 (-73.6%), from €49,294 to €13,000
- Tax, wage and social debts +€30,281
up €30,281 (+95.7%), from €31,647 to €61,928
of which Taxes: +€15,759
- Current portion of long-term debt +€25,788
up €25,788 (+597%), from €4,318 to €30,107
- Contributions -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Staff costs +€30,482
up €30,482 (+11.6%), from €263,581 to €294,063
- Depreciation +€15,451
up €15,451 (+151%), from €10,211 to €25,662
- Taxes +€7,273
up €7,273 (+40.4%), from €18,013 to €25,286
- Gross operating margin -€5,950
down €5,950 (-1.6%), from €363,336 to €357,386
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 | €220,892 | €321,433 | +€100,541 | +45.5% |
| Fixed assets | 21/28 | €49,426 | €185,339 | +€135,912 | +275% |
| Tangible fixed assets | 22/27 | €41,626 | €177,539 | +€135,912 | +327% |
| Plant, machinery and equipment | 23 | €590 | €4,983 | +€4,393 | +745% |
| Furniture and vehicles | 24 | €31,219 | €10,565 | -€20,654 | -66.2% |
| Other tangible fixed assets | 26 | €9,818 | €161,991 | +€152,174 | +1,550% |
| Financial fixed assets | 28 | €7,800 | €7,800 | = | 0.0% |
| Current assets | 29/58 | €171,465 | €136,094 | -€35,371 | -20.6% |
| Stocks and contracts in progress | 3 | - | €16,404 | +€16,404 | |
| Stocks | 30/36 | - | €16,404 | +€16,404 | |
| Amounts receivable within one year | 40/41 | €100,751 | €42,971 | -€57,780 | -57.3% |
| Trade receivables | 40 | €100,558 | €19,815 | -€80,742 | -80.3% |
| Other amounts receivable | 41 | €194 | €23,156 | +€22,962 | +11,850% |
| Cash at bank and in hand | 54/58 | €70,714 | €75,571 | +€4,857 | +6.9% |
| Deferred charges and accrued income | 490/1 | - | €1,149 | +€1,149 | |
| Total equity and liabilities | 10/49 | €220,892 | €321,433 | +€100,541 | +45.5% |
| Equity | 10/15 | €50,000 | €25,993 | -€24,008 | -48.0% |
| Contributions | 10/11 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Profit (loss) carried forward | 14 | - | -€4,008 | -€4,008 | |
| Amounts payable | 17/49 | €170,892 | €295,440 | +€124,549 | +72.9% |
| Amounts payable after more than one year | 17 | €6,889 | €107,359 | +€100,470 | +1,458% |
| Financial debts | 170/4 | €6,889 | €107,359 | +€100,470 | +1,458% |
| Amounts payable within one year | 42/48 | €164,002 | €188,081 | +€24,078 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €4,318 | €30,107 | +€25,788 | +597% |
| Trade debts | 44 | €78,742 | €83,046 | +€4,304 | +5.5% |
| Suppliers | 440/4 | €78,742 | €83,046 | +€4,304 | +5.5% |
| Taxes, remuneration and social security | 45 | €31,647 | €61,928 | +€30,281 | +95.7% |
| Taxes | 450/3 | €29,012 | €44,772 | +€15,759 | +54.3% |
| Remuneration and social security | 454/9 | €2,635 | €17,157 | +€14,521 | +551% |
| Other amounts payable | 47/48 | €49,294 | €13,000 | -€36,294 | -73.6% |
| Non-recurring operating income | 76A | - | €2,436 | +€2,436 | |
| Remuneration, social security and pensions | 62 | €263,581 | €294,063 | +€30,482 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,211 | €25,662 | +€15,451 | +151% |
| Other operating charges | 640/8 | €8,900 | €9,535 | +€635 | +7.1% |
| Gross operating margin | 9900 | €363,336 | €357,386 | -€5,950 | -1.6% |
| Operating profit (loss) | 9901 | €80,644 | €28,126 | -€52,518 | -65.1% |
| Financial income | 75/76B | €74 | €303 | +€229 | +310% |
| Recurring financial income | 75 | €74 | €303 | +€229 | +310% |
| Financial charges | 65/66B | €4,478 | €7,151 | +€2,672 | +59.7% |
| Recurring financial charges | 65 | €4,478 | €7,151 | +€2,672 | +59.7% |
| Profit (loss) for the period before taxes | 9903 | €76,240 | €21,279 | -€54,961 | -72.1% |
| Income taxes | 67/77 | €18,013 | €25,286 | +€7,273 | +40.4% |
| Profit (loss) for the period | 9904 | €58,226 | -€4,008 | -€62,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,226 | -€4,008 | -€62,234 |
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 20 October 2026 via checked.be.