SUSHI BERLAAR: 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 BERLAAR
Largest movements
- Receivables within one year +€26,026
up €26,026 (+92.3%), from €28,196 to €54,222
of which Trade receivables: +€24,937
- Cash +€2,804
up €2,804 (+514%), from €545 to €3,349
mainly Tax, wage and social debts (+€27,615) and Trade debts (+€13,038)
- Stocks and contracts +€2,692
new in 2024: €2,692
- Tax, wage and social debts +€27,615
up €27,615 (+132%), from €20,893 to €48,508
of which Remuneration and social security: +€24,062
- Trade debts +€13,038
up €13,038 (+745%), from €1,751 to €14,789
- Other debts -€10,500
down €10,500 (-31.3%), from €33,500 to €23,000
- Profit (loss) carried forward +€2,972
up €2,972 (+6.9%), from -€42,958 to -€39,985
- Short-term financial debts -€2,130
no longer reported in 2024 (was €2,130)
- Gross operating margin +€46,108
up €46,108 (+134%), from €34,323 to €80,431
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,316 | €61,311 | +€30,995 | +102% |
| Fixed assets | 21/28 | €1,575 | €1,048 | -€528 | -33.5% |
| Tangible fixed assets | 22/27 | €1,575 | €1,048 | -€528 | -33.5% |
| Plant, machinery and equipment | 23 | €1,575 | €1,048 | -€528 | -33.5% |
| Current assets | 29/58 | €28,741 | €60,263 | +€31,522 | +110% |
| Stocks and contracts in progress | 3 | - | €2,692 | +€2,692 | |
| Stocks | 30/36 | - | €2,692 | +€2,692 | |
| Amounts receivable within one year | 40/41 | €28,196 | €54,222 | +€26,026 | +92.3% |
| Trade receivables | 40 | €24,823 | €49,760 | +€24,937 | +100% |
| Other amounts receivable | 41 | €3,372 | €4,462 | +€1,090 | +32.3% |
| Cash at bank and in hand | 54/58 | €545 | €3,349 | +€2,804 | +514% |
| Total equity and liabilities | 10/49 | €30,316 | €61,311 | +€30,995 | +102% |
| Equity | 10/15 | -€27,958 | -€24,985 | +€2,972 | +10.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,958 | -€39,985 | +€2,972 | +6.9% |
| Amounts payable | 17/49 | €58,274 | €86,296 | +€28,022 | +48.1% |
| Amounts payable within one year | 42/48 | €58,274 | €86,296 | +€28,022 | +48.1% |
| Financial debts | 43 | €2,130 | - | -€2,130 | |
| Credit institutions | 430/8 | €2,130 | - | -€2,130 | |
| Trade debts | 44 | €1,751 | €14,789 | +€13,038 | +745% |
| Suppliers | 440/4 | €1,751 | €14,789 | +€13,038 | +745% |
| Taxes, remuneration and social security | 45 | €20,893 | €48,508 | +€27,615 | +132% |
| Taxes | 450/3 | €263 | €3,816 | +€3,553 | +1,351% |
| Remuneration and social security | 454/9 | €20,630 | €44,692 | +€24,062 | +117% |
| Other amounts payable | 47/48 | €33,500 | €23,000 | -€10,500 | -31.3% |
| Remuneration, social security and pensions | 62 | €75,543 | €75,635 | +€92 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €528 | -€7 | -1.4% |
| Other operating charges | 640/8 | €609 | €806 | +€197 | +32.4% |
| Gross operating margin | 9900 | €34,323 | €80,431 | +€46,108 | +134% |
| Operating profit (loss) | 9901 | -€42,363 | €3,462 | +€45,825 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €594 | €490 | -€104 | -17.5% |
| Recurring financial charges | 65 | €594 | €490 | -€104 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€42,958 | €2,972 | +€45,930 | |
| Profit (loss) for the period | 9904 | -€42,958 | €2,972 | +€45,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,958 | €2,972 | +€45,930 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.