SASHIMO: what changed
Two fiscal 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.
SASHIMO
Largest movements
- Tangible fixed assets -€29,909
down €29,909 (-4.3%), from €698,538 to €668,628
of which Land and buildings: -€38,486
- Debts after one year -€29,480
down €29,480 (-10.5%), from €280,881 to €251,401
- Current portion of long-term debt -€16,624
down €16,624 (-36.1%), from €46,104 to €29,480
- Other debts +€14,186
up €14,186 (+31.8%), from €44,556 to €58,742
- Gross operating margin -€35,465
down €35,465 (-44.8%), from €79,194 to €43,728
- Depreciation -€16,559
down €16,559 (-35.6%), from €46,468 to €29,909
- Taxes -€4,897
down €4,897 (-99.7%), from €4,910 to €13
- Financial charges -€4,839
down €4,839 (-42.1%), from €11,501 to €6,662
- Financial income -€2,067
down €2,067 (-99.5%), from €2,078 to €11
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.
Cash bridge derived
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 | €698,538 | €668,628 | -€29,909 | -4.3% |
| Fixed assets | 21/28 | €698,538 | €668,628 | -€29,909 | -4.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €698,538 | €668,628 | -€29,909 | -4.3% |
| Land and buildings | 22 | €694,118 | €655,633 | -€38,486 | -5.5% |
| Plant, machinery and equipment | 23 | €4,419 | €12,995 | +€8,576 | +194.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €698,538 | €668,628 | -€29,909 | -4.3% |
| Equity | 10/15 | €283,995 | €284,029 | +€35 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,535 | €263,569 | +€35 | 0.0% |
| Amounts payable | 17/49 | €414,543 | €384,599 | -€29,944 | -7.2% |
| Amounts payable after more than one year | 17 | €280,881 | €251,401 | -€29,480 | -10.5% |
| Financial debts | 170/4 | €280,881 | €251,401 | -€29,480 | -10.5% |
| Amounts payable within one year | 42/48 | €133,662 | €129,518 | -€4,144 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €46,104 | €29,480 | -€16,624 | -36.1% |
| Financial debts | 43 | €650 | €2,082 | +€1,431 | +220.1% |
| Credit institutions | 430/8 | €650 | €2,082 | +€1,431 | +220.1% |
| Trade debts | 44 | €37,033 | €34,903 | -€2,130 | -5.8% |
| Suppliers | 440/4 | €37,033 | €34,903 | -€2,130 | -5.8% |
| Taxes, remuneration and social security | 45 | €5,318 | €4,311 | -€1,007 | -18.9% |
| Taxes | 450/3 | €5,318 | €4,311 | -€1,007 | -18.9% |
| Other amounts payable | 47/48 | €44,556 | €58,742 | +€14,186 | +31.8% |
| Accrued charges and deferred income | 492/3 | - | €3,679 | +€3,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,468 | €29,909 | -€16,559 | -35.6% |
| Other operating charges | 640/8 | €5,501 | €7,120 | +€1,619 | +29.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €79,194 | €43,728 | -€35,465 | -44.8% |
| Operating profit (loss) | 9901 | €27,225 | €6,699 | -€20,526 | -75.4% |
| Financial income | 75/76B | €2,078 | €11 | -€2,067 | -99.5% |
| Recurring financial income | 75 | €2,078 | €11 | -€2,067 | -99.5% |
| Financial charges | 65/66B | €11,501 | €6,662 | -€4,839 | -42.1% |
| Recurring financial charges | 65 | €11,501 | €6,662 | -€4,839 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €17,802 | €48 | -€17,754 | -99.7% |
| Income taxes | 67/77 | €4,910 | €13 | -€4,897 | -99.7% |
| Profit (loss) for the period | 9904 | €12,892 | €35 | -€12,857 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,892 | €35 | -€12,857 | -99.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.