MASTER 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.
MASTER SUSHI
Largest movements
- Receivables within one year +€68,516
up €68,516 (+84.7%), from €80,861 to €149,377
of which Other amounts receivable: +€84,912
- Intangible fixed assets -€3,000
down €3,000 (-16.0%), from €18,746 to €15,746
- Cash +€2,655
up €2,655 (+52.8%), from €5,027 to €7,681
mainly Other debts (+€24,125) and Net result for the year (+€20,474)
- Other debts +€24,125
up €24,125 (+52.4%), from €46,033 to €70,158
- Profit (loss) carried forward +€19,776
up €19,776, from -€4,781 to €14,995
- Trade debts +€13,264
up €13,264 (+126.3%), from €10,498 to €23,761
- Tax, wage and social debts +€10,147
up €10,147 (+790.0%), from €1,284 to €11,431
- Advances received +€6,050
up €6,050 (+25.0%), from €24,200 to €30,250
- Gross operating margin +€24,487
up €24,487 (+219.5%), from €11,153 to €35,640
- Taxes +€7,454
up €7,454 (+1166.6%), from €639 to €8,092
- Financial charges +€1,093
up €1,093 (+45.6%), from €2,395 to €3,488
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.
Cash bridge derived
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 | €106,400 | €174,372 | +€67,972 | +63.9% |
| Fixed assets | 21/28 | €20,512 | €17,314 | -€3,198 | -15.6% |
| Intangible fixed assets | 21 | €18,746 | €15,746 | -€3,000 | -16.0% |
| Tangible fixed assets | 22/27 | €1,555 | €1,356 | -€198 | -12.8% |
| Furniture and vehicles | 24 | €1,555 | €1,356 | -€198 | -12.8% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €85,888 | €157,059 | +€71,171 | +82.9% |
| Amounts receivable within one year | 40/41 | €80,861 | €149,377 | +€68,516 | +84.7% |
| Trade receivables | 40 | €53,966 | €37,570 | -€16,396 | -30.4% |
| Other amounts receivable | 41 | €26,895 | €111,807 | +€84,912 | +315.7% |
| Cash at bank and in hand | 54/58 | €5,027 | €7,681 | +€2,655 | +52.8% |
| Total equity and liabilities | 10/49 | €106,400 | €174,372 | +€67,972 | +63.9% |
| Equity | 10/15 | €13,819 | €33,553 | +€19,734 | +142.8% |
| Contributions | 10/11 | €18,600 | €18,558 | -€42 | -0.2% |
| Profit (loss) carried forward | 14 | -€4,781 | €14,995 | +€19,776 | |
| Amounts payable | 17/49 | €92,581 | €140,820 | +€48,239 | +52.1% |
| Amounts payable after more than one year | 17 | €5,219 | €0 | -€5,219 | -100.0% |
| Financial debts | 170/4 | €5,219 | €0 | -€5,219 | -100.0% |
| Amounts payable within one year | 42/48 | €87,361 | €140,820 | +€53,458 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | €5,346 | €5,219 | -€127 | -2.4% |
| Trade debts | 44 | €10,498 | €23,761 | +€13,264 | +126.3% |
| Suppliers | 440/4 | €10,498 | €23,761 | +€13,264 | +126.3% |
| Advances received on contracts in progress | 46 | €24,200 | €30,250 | +€6,050 | +25.0% |
| Taxes, remuneration and social security | 45 | €1,284 | €11,431 | +€10,147 | +790.0% |
| Taxes | 450/3 | €1,284 | €11,431 | +€10,147 | +790.0% |
| Other amounts payable | 47/48 | €46,033 | €70,158 | +€24,125 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,198 | €3,198 | = | 0.0% |
| Other operating charges | 640/8 | €704 | €387 | -€317 | -45.0% |
| Gross operating margin | 9900 | €11,153 | €35,640 | +€24,487 | +219.5% |
| Operating profit (loss) | 9901 | €7,251 | €32,054 | +€24,804 | +342.1% |
| Financial charges | 65/66B | €2,395 | €3,488 | +€1,093 | +45.6% |
| Recurring financial charges | 65 | €2,395 | €3,488 | +€1,093 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €4,856 | €28,566 | +€23,711 | +488.3% |
| Income taxes | 67/77 | €639 | €8,092 | +€7,454 | +1166.6% |
| Profit (loss) for the period | 9904 | €4,217 | €20,474 | +€16,257 | +385.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,217 | €20,474 | +€16,257 | +385.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.