Sashimi: 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.
Sashimi
Largest movements
- Current investments +€17,000
up €17,000 (+21.0%), from €81,000 to €98,000
- Tangible fixed assets -€14,398
down €14,398 (-62.0%), from €23,238 to €8,840
of which Land and buildings: -€7,487
- Cash -€4,100
down €4,100 (-4.5%), from €91,406 to €87,306
mainly Current investments (-€17,000) and Other debts (-€9,233)
- Other debts -€9,233
down €9,233 (-19.8%), from €46,588 to €37,355
- Trade debts +€5,758
up €5,758 (+228%), from €2,521 to €8,279
- Reserves +€3,885
up €3,885 (+3.3%), from €117,910 to €121,795
- Tax, wage and social debts -€3,266
down €3,266 (-17.3%), from €18,904 to €15,638
of which Taxes: -€1,994
- Gross operating margin -€32,932
down €32,932 (-26.4%), from €124,953 to €92,020
- Depreciation -€15,137
down €15,137 (-47.7%), from €31,705 to €16,568
- Staff costs -€5,067
down €5,067 (-7.7%), from €65,662 to €60,594
- Taxes -€2,531
down €2,531 (-52.8%), from €4,796 to €2,265
- Other operating charges -€1,595
down €1,595 (-17.1%), from €9,318 to €7,724
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 | €204,722 | €201,762 | -€2,959 | -1.4% |
| Fixed assets | 21/28 | €23,238 | €8,840 | -€14,398 | -62.0% |
| Tangible fixed assets | 22/27 | €23,238 | €8,840 | -€14,398 | -62.0% |
| Land and buildings | 22 | €9,417 | €1,930 | -€7,487 | -79.5% |
| Plant, machinery and equipment | 23 | €8,319 | €3,184 | -€5,135 | -61.7% |
| Furniture and vehicles | 24 | €5,502 | €3,725 | -€1,777 | -32.3% |
| Current assets | 29/58 | €181,483 | €192,923 | +€11,439 | +6.3% |
| Stocks and contracts in progress | 3 | €2,250 | €1,950 | -€300 | -13.3% |
| Stocks | 30/36 | €2,250 | €1,950 | -€300 | -13.3% |
| Amounts receivable within one year | 40/41 | €5,164 | €3,176 | -€1,989 | -38.5% |
| Trade receivables | 40 | €630 | €346 | -€284 | -45.1% |
| Other amounts receivable | 41 | €4,534 | €2,830 | -€1,704 | -37.6% |
| Current investments | 50/53 | €81,000 | €98,000 | +€17,000 | +21.0% |
| Cash at bank and in hand | 54/58 | €91,406 | €87,306 | -€4,100 | -4.5% |
| Deferred charges and accrued income | 490/1 | €1,663 | €2,491 | +€828 | +49.8% |
| Total equity and liabilities | 10/49 | €204,722 | €201,762 | -€2,959 | -1.4% |
| Equity | 10/15 | €136,510 | €140,395 | +€3,885 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,910 | €121,795 | +€3,885 | +3.3% |
| Distributable reserves | 133 | €117,910 | €121,795 | +€3,885 | +3.3% |
| Amounts payable | 17/49 | €68,212 | €61,367 | -€6,844 | -10.0% |
| Amounts payable within one year | 42/48 | €68,212 | €61,367 | -€6,844 | -10.0% |
| Financial debts | 43 | €199 | €96 | -€103 | -51.8% |
| Other loans | 439 | €199 | €96 | -€103 | -51.8% |
| Trade debts | 44 | €2,521 | €8,279 | +€5,758 | +228% |
| Suppliers | 440/4 | €2,521 | €8,279 | +€5,758 | +228% |
| Taxes, remuneration and social security | 45 | €18,904 | €15,638 | -€3,266 | -17.3% |
| Taxes | 450/3 | €12,368 | €10,374 | -€1,994 | -16.1% |
| Remuneration and social security | 454/9 | €6,536 | €5,265 | -€1,272 | -19.5% |
| Other amounts payable | 47/48 | €46,588 | €37,355 | -€9,233 | -19.8% |
| Remuneration, social security and pensions | 62 | €65,662 | €60,594 | -€5,067 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,705 | €16,568 | -€15,137 | -47.7% |
| Other operating charges | 640/8 | €9,318 | €7,724 | -€1,595 | -17.1% |
| Gross operating margin | 9900 | €124,953 | €92,020 | -€32,932 | -26.4% |
| Operating profit (loss) | 9901 | €18,268 | €7,134 | -€11,133 | -60.9% |
| Financial income | 75/76B | €1,418 | €2,860 | +€1,443 | +102% |
| Recurring financial income | 75 | €1,418 | €2,860 | +€1,443 | +102% |
| Financial charges | 65/66B | €5,402 | €3,845 | -€1,557 | -28.8% |
| Recurring financial charges | 65 | €5,402 | €3,845 | -€1,557 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €14,283 | €6,150 | -€8,134 | -56.9% |
| Income taxes | 67/77 | €4,796 | €2,265 | -€2,531 | -52.8% |
| Profit (loss) for the period | 9904 | €9,487 | €3,885 | -€5,602 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,487 | €3,885 | -€5,602 | -59.1% |
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 17 October 2026 via checked.be.