OM 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.
OM SUSHI
Largest movements
- Receivables within one year +€1,494
up €1,494 (+49.8%), from €3,000 to €4,494
- Cash +€1,390
up €1,390 (+3,011%), from €46 to €1,436
mainly Other debts (+€13,300) and Tax, wage and social debts (+€87)
- Other debts +€13,300
up €13,300 (+35.0%), from €37,956 to €51,256
- Profit (loss) carried forward -€7,482
down €7,482 (-12.7%), from -€58,749 to -€66,231
- Trade debts -€3,021
down €3,021 (-20.1%), from €15,066 to €12,045
- Tax, wage and social debts +€87
up €87 (+1.0%), from €8,948 to €9,035
of which Taxes: +€128
- Gross operating margin +€19,352
up €19,352 (+81.9%), from €23,617 to €42,969
- Staff costs -€4,240
down €4,240 (-8.5%), from €49,993 to €45,753
- Other operating charges +€3,626
up €3,626 (+453%), from €800 to €4,427
- Depreciation -€1,362
no longer reported in 2024 (was €1,362)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,221 | €6,104 | +€2,883 | +89.5% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €3,046 | €5,929 | +€2,883 | +94.7% |
| Amounts receivable within one year | 40/41 | €3,000 | €4,494 | +€1,494 | +49.8% |
| Other amounts receivable | 41 | €3,000 | €4,494 | +€1,494 | +49.8% |
| Cash at bank and in hand | 54/58 | €46 | €1,436 | +€1,390 | +3,011% |
| Total equity and liabilities | 10/49 | €3,221 | €6,104 | +€2,883 | +89.5% |
| Equity | 10/15 | -€58,749 | -€66,231 | -€7,482 | -12.7% |
| Profit (loss) carried forward | 14 | -€58,749 | -€66,231 | -€7,482 | -12.7% |
| Amounts payable | 17/49 | €61,970 | €72,335 | +€10,366 | +16.7% |
| Amounts payable within one year | 42/48 | €61,970 | €72,335 | +€10,366 | +16.7% |
| Trade debts | 44 | €15,066 | €12,045 | -€3,021 | -20.1% |
| Suppliers | 440/4 | €15,066 | €12,045 | -€3,021 | -20.1% |
| Taxes, remuneration and social security | 45 | €8,948 | €9,035 | +€87 | +1.0% |
| Taxes | 450/3 | €267 | €396 | +€128 | +48.0% |
| Remuneration and social security | 454/9 | €8,680 | €8,639 | -€41 | -0.5% |
| Other amounts payable | 47/48 | €37,956 | €51,256 | +€13,300 | +35.0% |
| Remuneration, social security and pensions | 62 | €49,993 | €45,753 | -€4,240 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | - | -€1,362 | |
| Other operating charges | 640/8 | €800 | €4,427 | +€3,626 | +453% |
| Gross operating margin | 9900 | €23,617 | €42,969 | +€19,352 | +81.9% |
| Operating profit (loss) | 9901 | -€28,539 | -€7,211 | +€21,328 | +74.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €152 | €271 | +€119 | +78.3% |
| Recurring financial charges | 65 | €152 | €271 | +€119 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,691 | -€7,482 | +€21,208 | +73.9% |
| Profit (loss) for the period | 9904 | -€28,691 | -€7,482 | +€21,208 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,691 | -€7,482 | +€21,208 | +73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.