QF 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.
QF Sushi
Largest movements
- Deferred charges and accrued income -€37,800
no longer reported in 2026 (was €37,800)
- Receivables within one year +€20,643
up €20,643 (+19.5%), from €106,039 to €126,683
of which Other amounts receivable: +€12,087
- Cash -€13,231
down €13,231 (-32.1%), from €41,193 to €27,962
mainly Trade debts (-€44,125) and Receivables within one year (-€20,643)
- Trade debts -€44,125
down €44,125 (-61.7%), from €71,560 to €27,435
- Profit (loss) carried forward +€17,626
up €17,626 (+24.8%), from €71,064 to €88,690
- Debts after one year -€12,313
down €12,313 (-92.3%), from €13,344 to €1,031
- Tax, wage and social debts +€7,841
up €7,841 (+46.5%), from €16,863 to €24,705
of which Taxes: +€8,696
- Gross operating margin -€16,352
down €16,352 (-9.8%), from €167,050 to €150,697
- Staff costs +€2,384
up €2,384 (+1.9%), from €122,634 to €125,018
- Taxes -€2,336
down €2,336 (-26.4%), from €8,863 to €6,527
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,831 | €155,861 | -€30,970 | -16.6% |
| Fixed assets | 21/28 | €1,798 | €1,216 | -€582 | -32.4% |
| Tangible fixed assets | 22/27 | €1,798 | €1,216 | -€582 | -32.4% |
| Furniture and vehicles | 24 | €1,798 | €1,216 | -€582 | -32.4% |
| Current assets | 29/58 | €185,033 | €154,645 | -€30,388 | -16.4% |
| Amounts receivable within one year | 40/41 | €106,039 | €126,683 | +€20,643 | +19.5% |
| Trade receivables | 40 | €50,220 | €58,776 | +€8,556 | +17.0% |
| Other amounts receivable | 41 | €55,820 | €67,907 | +€12,087 | +21.7% |
| Cash at bank and in hand | 54/58 | €41,193 | €27,962 | -€13,231 | -32.1% |
| Deferred charges and accrued income | 490/1 | €37,800 | - | -€37,800 | |
| Total equity and liabilities | 10/49 | €186,831 | €155,861 | -€30,970 | -16.6% |
| Equity | 10/15 | €85,064 | €102,690 | +€17,626 | +20.7% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,064 | €88,690 | +€17,626 | +24.8% |
| Amounts payable | 17/49 | €101,767 | €53,171 | -€48,596 | -47.8% |
| Amounts payable after more than one year | 17 | €13,344 | €1,031 | -€12,313 | -92.3% |
| Financial debts | 170/4 | €13,344 | €1,031 | -€12,313 | -92.3% |
| Amounts payable within one year | 42/48 | €88,423 | €52,140 | -€36,284 | -41.0% |
| Trade debts | 44 | €71,560 | €27,435 | -€44,125 | -61.7% |
| Suppliers | 440/4 | €71,560 | €27,435 | -€44,125 | -61.7% |
| Taxes, remuneration and social security | 45 | €16,863 | €24,705 | +€7,841 | +46.5% |
| Taxes | 450/3 | €8,827 | €17,522 | +€8,696 | +98.5% |
| Remuneration and social security | 454/9 | €8,037 | €7,182 | -€855 | -10.6% |
| Remuneration, social security and pensions | 62 | €122,634 | €125,018 | +€2,384 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €582 | -€1 | -0.2% |
| Other operating charges | 640/8 | €720 | €252 | -€468 | -65.0% |
| Gross operating margin | 9900 | €167,050 | €150,697 | -€16,352 | -9.8% |
| Operating profit (loss) | 9901 | €43,113 | €24,845 | -€18,267 | -42.4% |
| Financial income | 75/76B | €13 | €0 | -€12 | -96.8% |
| Recurring financial income | 75 | €13 | €0 | -€12 | -96.8% |
| Financial charges | 65/66B | €1,292 | €693 | -€600 | -46.4% |
| Recurring financial charges | 65 | €1,292 | €693 | -€600 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €41,833 | €24,153 | -€17,680 | -42.3% |
| Income taxes | 67/77 | €8,863 | €6,527 | -€2,336 | -26.4% |
| Profit (loss) for the period | 9904 | €32,970 | €17,626 | -€15,344 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,970 | €17,626 | -€15,344 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.