SUSHI: 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.
SUSHI
Largest movements
- Receivables within one year -€4,935
down €4,935 (-51.4%), from €9,604 to €4,669
of which Trade receivables: -€6,251
- Intangible fixed assets -€1,400
down €1,400 (-75.0%), from €1,867 to €467
- Deferred charges and accrued income -€750
no longer reported in 2025 (was €750)
- Trade debts -€8,222
down €8,222 (-64.7%), from €12,701 to €4,479
- Profit (loss) carried forward +€659
up €659 (+2.6%), from €25,122 to €25,781
- Gross operating margin +€5,077
up €5,077 (+44.5%), from €11,409 to €16,486
- Other operating charges -€3,359
down €3,359 (-24.1%), from €13,956 to €10,597
- Taxes +€3,173
new in 2025: €3,173
- Depreciation -€280
down €280 (-14.7%), from €1,906 to €1,625
- Financial charges -€259
down €259 (-49.0%), from €528 to €269
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 | €58,283 | €50,720 | -€7,563 | -13.0% |
| Fixed assets | 21/28 | €2,092 | €467 | -€1,625 | -77.7% |
| Intangible fixed assets | 21 | €1,867 | €467 | -€1,400 | -75.0% |
| Tangible fixed assets | 22/27 | €225 | - | -€225 | |
| Furniture and vehicles | 24 | €225 | - | -€225 | |
| Current assets | 29/58 | €56,191 | €50,253 | -€5,938 | -10.6% |
| Stocks and contracts in progress | 3 | €4,500 | €4,100 | -€400 | -8.9% |
| Stocks | 30/36 | €4,500 | €4,100 | -€400 | -8.9% |
| Amounts receivable within one year | 40/41 | €9,604 | €4,669 | -€4,935 | -51.4% |
| Trade receivables | 40 | €8,477 | €2,226 | -€6,251 | -73.7% |
| Other amounts receivable | 41 | €1,127 | €2,443 | +€1,317 | +116.9% |
| Cash at bank and in hand | 54/58 | €41,337 | €41,484 | +€147 | +0.4% |
| Deferred charges and accrued income | 490/1 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €58,283 | €50,720 | -€7,563 | -13.0% |
| Equity | 10/15 | €45,582 | €46,241 | +€659 | +1.4% |
| 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 | €25,122 | €25,781 | +€659 | +2.6% |
| Amounts payable | 17/49 | €12,701 | €4,479 | -€8,222 | -64.7% |
| Amounts payable within one year | 42/48 | €12,701 | €4,479 | -€8,222 | -64.7% |
| Trade debts | 44 | €12,701 | €4,479 | -€8,222 | -64.7% |
| Suppliers | 440/4 | €12,701 | €4,479 | -€8,222 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,906 | €1,625 | -€280 | -14.7% |
| Other operating charges | 640/8 | €13,956 | €10,597 | -€3,359 | -24.1% |
| Non-recurring operating charges | 66A | - | €163 | +€163 | |
| Gross operating margin | 9900 | €11,409 | €16,486 | +€5,077 | +44.5% |
| Operating profit (loss) | 9901 | -€4,453 | €4,100 | +€8,553 | |
| Financial charges | 65/66B | €528 | €269 | -€259 | -49.0% |
| Recurring financial charges | 65 | €528 | €269 | -€259 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,981 | €3,831 | +€8,812 | |
| Income taxes | 67/77 | - | €3,173 | +€3,173 | |
| Profit (loss) for the period | 9904 | -€4,981 | €659 | +€5,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,981 | €659 | +€5,639 |
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 1 October 2026 via checked.be.