Modern Sushi: what changed
Modern Sushi
Largest movements
- Cash +€36,455
up €36,455 (+22.5%), from €161,874 to €198,328
mainly Net result for the year (+€72,944) and Depreciation (+€10,244)
- Tangible fixed assets -€7,851
down €7,851 (-62.9%), from €12,481 to €4,630
of which Furniture and vehicles: -€6,369
- Receivables within one year -€3,113
down €3,113 (-99.1%), from €3,142 to €28
of which Trade receivables: -€3,142
- Intangible fixed assets -€2,393
down €2,393 (-28.6%), from €8,360 to €5,967
- Reserves +€72,944
up €72,944 (+90.7%), from €80,423 to €153,367
- Trade debts -€25,356
down €25,356 (-92.8%), from €27,313 to €1,957
- Other debts -€19,539
down €19,539 (-77.7%), from €25,145 to €5,606
- Tax, wage and social debts -€4,732
down €4,732 (-9.8%), from €48,504 to €43,772
of which Remuneration and social security: -€24,000
- Gross operating margin -€22,057
down €22,057 (-17.3%), from €127,460 to €105,404
- Other operating charges -€5,624
down €5,624 (-79.0%), from €7,121 to €1,498
- Depreciation -€5,165
down €5,165 (-33.5%), from €15,409 to €10,244
- Taxes -€3,524
down €3,524 (-15.3%), from €23,031 to €19,507
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 | €186,606 | €209,703 | +€23,097 | +12.4% |
| Fixed assets | 21/28 | €20,841 | €10,596 | -€10,244 | -49.2% |
| Intangible fixed assets | 21 | €8,360 | €5,967 | -€2,393 | -28.6% |
| Tangible fixed assets | 22/27 | €12,481 | €4,630 | -€7,851 | -62.9% |
| Plant, machinery and equipment | 23 | €2,778 | €1,296 | -€1,482 | -53.4% |
| Furniture and vehicles | 24 | €9,703 | €3,334 | -€6,369 | -65.6% |
| Current assets | 29/58 | €165,765 | €199,106 | +€33,341 | +20.1% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,142 | €28 | -€3,113 | -99.1% |
| Trade receivables | 40 | €3,142 | - | -€3,142 | |
| Other amounts receivable | 41 | - | €28 | +€28 | |
| Cash at bank and in hand | 54/58 | €161,874 | €198,328 | +€36,455 | +22.5% |
| Total equity and liabilities | 10/49 | €186,606 | €209,703 | +€23,097 | +12.4% |
| Equity | 10/15 | €85,423 | €158,367 | +€72,944 | +85.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,423 | €153,367 | +€72,944 | +90.7% |
| Distributable reserves | 133 | €80,423 | €153,367 | +€72,944 | +90.7% |
| Amounts payable | 17/49 | €101,183 | €51,335 | -€49,847 | -49.3% |
| Amounts payable within one year | 42/48 | €100,962 | €51,335 | -€49,627 | -49.2% |
| Trade debts | 44 | €27,313 | €1,957 | -€25,356 | -92.8% |
| Suppliers | 440/4 | €27,313 | €1,957 | -€25,356 | -92.8% |
| Taxes, remuneration and social security | 45 | €48,504 | €43,772 | -€4,732 | -9.8% |
| Taxes | 450/3 | €24,504 | €43,772 | +€19,268 | +78.6% |
| Remuneration and social security | 454/9 | €24,000 | - | -€24,000 | |
| Other amounts payable | 47/48 | €25,145 | €5,606 | -€19,539 | -77.7% |
| Accrued charges and deferred income | 492/3 | €221 | - | -€221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,409 | €10,244 | -€5,165 | -33.5% |
| Other operating charges | 640/8 | €7,121 | €1,498 | -€5,624 | -79.0% |
| Gross operating margin | 9900 | €127,460 | €105,404 | -€22,057 | -17.3% |
| Operating profit (loss) | 9901 | €104,930 | €93,662 | -€11,268 | -10.7% |
| Financial charges | 65/66B | €1,476 | €1,211 | -€265 | -18.0% |
| Recurring financial charges | 65 | €1,476 | €1,211 | -€265 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €103,454 | €92,451 | -€11,003 | -10.6% |
| Income taxes | 67/77 | €23,031 | €19,507 | -€3,524 | -15.3% |
| Profit (loss) for the period | 9904 | €80,423 | €72,944 | -€7,479 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,423 | €72,944 | -€7,479 | -9.3% |
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 2 November 2026 via checked.be.