KOME-SUSHI: what changed
KOME-SUSHI
Largest movements
- Cash +€32,999
up €32,999 (+153%), from €21,502 to €54,501
mainly Depreciation (+€15,703) and Net result for the year (+€12,886)
- Tangible fixed assets -€15,008
down €15,008 (-48.9%), from €30,716 to €15,707
of which Plant, machinery and equipment: -€10,951
- Reserves +€11,220
up €11,220 (+22.7%), from €49,322 to €60,542
- Tax, wage and social debts +€10,178
up €10,178 (+204%), from €4,987 to €15,166
of which Taxes: +€6,178
- Trade debts -€3,983
down €3,983 (-68.9%), from €5,777 to €1,795
- Gross operating margin -€8,366
down €8,366 (-20.0%), from €41,930 to €33,564
- Staff costs +€1,491
up €1,491 (+93.2%), from -€1,600 to -€109
- Taxes -€1,152
down €1,152 (-24.9%), from €4,634 to €3,482
- Other operating charges +€978
up €978 (+163%), from €599 to €1,577
- Financial charges -€717
down €717 (-53.3%), from €1,346 to €629
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,752 | €82,169 | +€17,416 | +26.9% |
| Fixed assets | 21/28 | €30,716 | €15,707 | -€15,008 | -48.9% |
| Tangible fixed assets | 22/27 | €30,716 | €15,707 | -€15,008 | -48.9% |
| Plant, machinery and equipment | 23 | €18,576 | €7,625 | -€10,951 | -59.0% |
| Furniture and vehicles | 24 | €5,877 | €3,899 | -€1,978 | -33.7% |
| Other tangible fixed assets | 26 | €6,263 | €4,183 | -€2,080 | -33.2% |
| Current assets | 29/58 | €34,037 | €66,461 | +€32,425 | +95.3% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,035 | €11,461 | -€574 | -4.8% |
| Trade receivables | 40 | €680 | €0 | -€680 | -100% |
| Other amounts receivable | 41 | €11,355 | €11,461 | +€106 | +0.9% |
| Cash at bank and in hand | 54/58 | €21,502 | €54,501 | +€32,999 | +153% |
| Total equity and liabilities | 10/49 | €64,752 | €82,169 | +€17,416 | +26.9% |
| Equity | 10/15 | €52,322 | €63,542 | +€11,220 | +21.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,322 | €60,542 | +€11,220 | +22.7% |
| Distributable reserves | 133 | €49,322 | €60,542 | +€11,220 | +22.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,430 | €18,626 | +€6,196 | +49.8% |
| Amounts payable within one year | 42/48 | €12,430 | €18,626 | +€6,196 | +49.8% |
| Trade debts | 44 | €5,777 | €1,795 | -€3,983 | -68.9% |
| Suppliers | 440/4 | €5,777 | €1,795 | -€3,983 | -68.9% |
| Taxes, remuneration and social security | 45 | €4,987 | €15,166 | +€10,178 | +204% |
| Taxes | 450/3 | €4,987 | €11,166 | +€6,178 | +124% |
| Remuneration and social security | 454/9 | €0 | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€1,600 | -€109 | +€1,491 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,085 | €15,703 | -€382 | -2.4% |
| Other operating charges | 640/8 | €599 | €1,577 | +€978 | +163% |
| Gross operating margin | 9900 | €41,930 | €33,564 | -€8,366 | -20.0% |
| Operating profit (loss) | 9901 | €26,846 | €16,393 | -€10,453 | -38.9% |
| Financial income | 75/76B | €0 | €604 | +€604 | |
| Recurring financial income | 75 | €0 | €604 | +€604 | |
| Financial charges | 65/66B | €1,346 | €629 | -€717 | -53.3% |
| Recurring financial charges | 65 | €1,346 | €629 | -€717 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €25,500 | €16,368 | -€9,132 | -35.8% |
| Income taxes | 67/77 | €4,634 | €3,482 | -€1,152 | -24.9% |
| Profit (loss) for the period | 9904 | €20,866 | €12,886 | -€7,980 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,866 | €12,886 | -€7,980 | -38.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.