Pas de Sushis: 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.
Pas de Sushis
Largest movements
- Cash -€8,894
no longer reported in 2025 (was €8,894)
mainly Net result for the year (-€7,898) and Tax, wage and social debts (-€1,905)
- Tangible fixed assets -€1,068
down €1,068 (-33.2%), from €3,213 to €2,146
of which Furniture and vehicles: -€880
- Profit (loss) carried forward -€7,898
down €7,898 (-205%), from -€3,851 to -€11,749
- Tax, wage and social debts -€1,905
down €1,905 (-84.6%), from €2,252 to €347
of which Remuneration and social security: -€1,121
- Gross operating margin -€14,916
down €14,916, from €8,351 to -€6,565
- Staff costs -€10,232
no longer reported in 2025 (was €10,232)
- Financial income -€1,245
down €1,245 (-99.7%), from €1,249 to €4
- Financial charges -€1,200
down €1,200 (-81.7%), from €1,469 to €269
- Taxes -€872
no longer reported in 2025 (was €872)
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 | €12,107 | €2,234 | -€9,873 | -81.5% |
| Fixed assets | 21/28 | €3,213 | €2,146 | -€1,068 | -33.2% |
| Tangible fixed assets | 22/27 | €3,213 | €2,146 | -€1,068 | -33.2% |
| Plant, machinery and equipment | 23 | €568 | €380 | -€188 | -33.1% |
| Furniture and vehicles | 24 | €2,645 | €1,765 | -€880 | -33.3% |
| Current assets | 29/58 | €8,894 | €89 | -€8,805 | -99.0% |
| Amounts receivable within one year | 40/41 | - | €89 | +€89 | |
| Other amounts receivable | 41 | - | €89 | +€89 | |
| Cash at bank and in hand | 54/58 | €8,894 | - | -€8,894 | |
| Total equity and liabilities | 10/49 | €12,107 | €2,234 | -€9,873 | -81.5% |
| Equity | 10/15 | €9,749 | €1,851 | -€7,898 | -81.0% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Capital | 10 | €13,600 | €13,600 | = | 0.0% |
| Issued capital | 100 | €13,600 | €13,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,851 | -€11,749 | -€7,898 | -205% |
| Amounts payable | 17/49 | €2,358 | €383 | -€1,975 | -83.7% |
| Amounts payable within one year | 42/48 | €2,358 | €383 | -€1,975 | -83.7% |
| Financial debts | 43 | - | €36 | +€36 | |
| Credit institutions | 430/8 | - | €36 | +€36 | |
| Trade debts | 44 | €106 | - | -€106 | |
| Suppliers | 440/4 | €106 | - | -€106 | |
| Taxes, remuneration and social security | 45 | €2,252 | €347 | -€1,905 | -84.6% |
| Taxes | 450/3 | €1,131 | €347 | -€783 | -69.3% |
| Remuneration and social security | 454/9 | €1,121 | - | -€1,121 | |
| Remuneration, social security and pensions | 62 | €10,232 | - | -€10,232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €1,068 | = | 0.0% |
| Gross operating margin | 9900 | €8,351 | -€6,565 | -€14,916 | |
| Operating profit (loss) | 9901 | -€2,949 | -€7,633 | -€4,684 | -159% |
| Financial income | 75/76B | €1,249 | €4 | -€1,245 | -99.7% |
| Recurring financial income | 75 | €1,249 | €4 | -€1,245 | -99.7% |
| Financial charges | 65/66B | €1,469 | €269 | -€1,200 | -81.7% |
| Recurring financial charges | 65 | €1,469 | €269 | -€1,200 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,169 | -€7,898 | -€4,729 | -149% |
| Income taxes | 67/77 | €872 | - | -€872 | |
| Profit (loss) for the period | 9904 | -€4,041 | -€7,898 | -€3,857 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,041 | -€7,898 | -€3,857 | -95.5% |
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 19 October 2026 via checked.be.