SUSHI BEL: 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.
SUSHI BEL
Largest movements
- Receivables within one year +€30,571
new in 2025: €30,571
- Cash +€10,180
new in 2025: €10,180
mainly Net result for the year (+€20,729) and Trade debts (+€19,701)
- Intangible fixed assets +€7,996
new in 2025: €7,996
- Stocks and contracts +€7,246
new in 2025: €7,246
- Profit (loss) carried forward +€20,729
up €20,729 (+64.5%), from -€32,142 to -€11,414
- Trade debts +€19,701
up €19,701 (+36,148%), from €55 to €19,755
- Other debts +€8,000
up €8,000 (+9,532%), from €84 to €8,084
- Tax, wage and social debts +€7,879
new in 2025: €7,879
of which Taxes: +€5,333
- Gross operating margin +€28,437
new in 2025: €28,437
- Staff costs +€7,701
new in 2025: €7,701
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | - | €56,304 | +€56,304 | |
| Fixed assets | 21/28 | - | €8,308 | +€8,308 | |
| Intangible fixed assets | 21 | - | €7,996 | +€7,996 | |
| Financial fixed assets | 28 | - | €312 | +€312 | |
| Current assets | 29/58 | - | €47,997 | +€47,997 | |
| Stocks and contracts in progress | 3 | - | €7,246 | +€7,246 | |
| Stocks | 30/36 | - | €7,246 | +€7,246 | |
| Amounts receivable within one year | 40/41 | - | €30,571 | +€30,571 | |
| Trade receivables | 40 | - | €30,571 | +€30,571 | |
| Cash at bank and in hand | 54/58 | - | €10,180 | +€10,180 | |
| Total equity and liabilities | 10/49 | - | €56,304 | +€56,304 | |
| Equity | 10/15 | -€142 | €20,586 | +€20,729 | |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Capital | 10 | €32,000 | €32,000 | = | 0.0% |
| Issued capital | 100 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,142 | -€11,414 | +€20,729 | +64.5% |
| Amounts payable | 17/49 | €142 | €35,718 | +€35,576 | +24,983% |
| Amounts payable within one year | 42/48 | €142 | €35,718 | +€35,576 | +24,983% |
| Financial debts | 43 | €4 | - | -€4 | |
| Credit institutions | 430/8 | €4 | - | -€4 | |
| Trade debts | 44 | €55 | €19,755 | +€19,701 | +36,148% |
| Suppliers | 440/4 | €55 | €19,755 | +€19,701 | +36,148% |
| Taxes, remuneration and social security | 45 | - | €7,879 | +€7,879 | |
| Taxes | 450/3 | - | €5,333 | +€5,333 | |
| Remuneration and social security | 454/9 | - | €2,546 | +€2,546 | |
| Other amounts payable | 47/48 | €84 | €8,084 | +€8,000 | +9,532% |
| Remuneration, social security and pensions | 62 | - | €7,701 | +€7,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4 | +€4 | |
| Gross operating margin | 9900 | - | €28,437 | +€28,437 | |
| Operating profit (loss) | 9901 | - | €20,732 | +€20,732 | |
| Financial charges | 65/66B | - | €3 | +€3 | |
| Recurring financial charges | 65 | - | €3 | +€3 | |
| Profit (loss) for the period before taxes | 9903 | - | €20,729 | +€20,729 | |
| Profit (loss) for the period | 9904 | - | €20,729 | +€20,729 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €20,729 | +€20,729 |
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 23 October 2026 via checked.be.