SUSHI DELIGHT: 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 DELIGHT
Largest movements
- Tangible fixed assets +€34,777
up €34,777 (+8.5%), from €408,368 to €443,145
of which Furniture and vehicles: +€59,487
- Receivables within one year +€31,497
up €31,497 (+11.6%), from €270,802 to €302,300
of which Other amounts receivable: +€43,514
- Cash +€14,570
up €14,570 (+42.6%), from €34,184 to €48,754
mainly Net result for the year (+€137,692) and Depreciation (+€48,303)
- Deferred charges and accrued income +€9,969
up €9,969 (+347%), from €2,873 to €12,842
- Reserves +€137,692
up €137,692 (+152%), from €90,380 to €228,072
- Trade debts -€61,440
down €61,440 (-24.1%), from €254,647 to €193,207
- Other debts -€45,000
down €45,000 (-100%), from €45,000 to €0
- Debts after one year +€37,868
up €37,868 (+16.0%), from €236,902 to €274,770
- Current portion of long-term debt +€19,132
up €19,132 (+141%), from €13,547 to €32,679
- Gross operating margin +€228,679
up €228,679 (+44.3%), from €516,436 to €745,115
- Taxes +€61,989
up €61,989 (+603%), from €10,277 to €72,265
- Staff costs +€58,891
up €58,891 (+14.8%), from €398,993 to €457,884
- Other operating charges -€34,474
down €34,474 (-84.7%), from €40,695 to €6,221
- Depreciation +€13,581
up €13,581 (+39.1%), from €34,722 to €48,303
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 | €722,671 | €813,296 | +€90,624 | +12.5% |
| Fixed assets | 21/28 | €410,368 | €447,578 | +€37,210 | +9.1% |
| Intangible fixed assets | 21 | - | €2,433 | +€2,433 | |
| Tangible fixed assets | 22/27 | €408,368 | €443,145 | +€34,777 | +8.5% |
| Land and buildings | 22 | €276,130 | €269,532 | -€6,598 | -2.4% |
| Plant, machinery and equipment | 23 | €101,670 | €83,557 | -€18,112 | -17.8% |
| Furniture and vehicles | 24 | €30,569 | €90,056 | +€59,487 | +195% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €312,303 | €365,718 | +€53,415 | +17.1% |
| Stocks and contracts in progress | 3 | €4,443 | €1,822 | -€2,621 | -59.0% |
| Stocks | 30/36 | €4,443 | €1,822 | -€2,621 | -59.0% |
| Amounts receivable within one year | 40/41 | €270,802 | €302,300 | +€31,497 | +11.6% |
| Trade receivables | 40 | €236,561 | €224,544 | -€12,017 | -5.1% |
| Other amounts receivable | 41 | €34,241 | €77,755 | +€43,514 | +127% |
| Cash at bank and in hand | 54/58 | €34,184 | €48,754 | +€14,570 | +42.6% |
| Deferred charges and accrued income | 490/1 | €2,873 | €12,842 | +€9,969 | +347% |
| Total equity and liabilities | 10/49 | €722,671 | €813,296 | +€90,624 | +12.5% |
| Equity | 10/15 | €105,380 | €243,072 | +€137,692 | +131% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €90,380 | €228,072 | +€137,692 | +152% |
| Distributable reserves | 133 | €90,380 | €228,072 | +€137,692 | +152% |
| Amounts payable | 17/49 | €617,291 | €570,224 | -€47,068 | -7.6% |
| Amounts payable after more than one year | 17 | €236,902 | €274,770 | +€37,868 | +16.0% |
| Financial debts | 170/4 | €236,902 | €274,770 | +€37,868 | +16.0% |
| Amounts payable within one year | 42/48 | €380,390 | €295,454 | -€84,936 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €13,547 | €32,679 | +€19,132 | +141% |
| Trade debts | 44 | €254,647 | €193,207 | -€61,440 | -24.1% |
| Suppliers | 440/4 | €254,647 | €193,207 | -€61,440 | -24.1% |
| Taxes, remuneration and social security | 45 | €67,196 | €69,568 | +€2,372 | +3.5% |
| Taxes | 450/3 | €26,765 | €17,265 | -€9,500 | -35.5% |
| Remuneration and social security | 454/9 | €40,431 | €52,303 | +€11,872 | +29.4% |
| Other amounts payable | 47/48 | €45,000 | €0 | -€45,000 | -100% |
| Remuneration, social security and pensions | 62 | €398,993 | €457,884 | +€58,891 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,722 | €48,303 | +€13,581 | +39.1% |
| Other operating charges | 640/8 | €40,695 | €6,221 | -€34,474 | -84.7% |
| Gross operating margin | 9900 | €516,436 | €745,115 | +€228,679 | +44.3% |
| Operating profit (loss) | 9901 | €42,026 | €232,707 | +€190,681 | +454% |
| Financial income | 75/76B | €907 | €1,692 | +€785 | +86.6% |
| Recurring financial income | 75 | €907 | €1,692 | +€785 | +86.6% |
| Financial charges | 65/66B | €19,392 | €24,442 | +€5,050 | +26.0% |
| Recurring financial charges | 65 | €19,392 | €24,442 | +€5,050 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €23,541 | €209,958 | +€186,416 | +792% |
| Income taxes | 67/77 | €10,277 | €72,265 | +€61,989 | +603% |
| Profit (loss) for the period | 9904 | €13,265 | €137,692 | +€124,427 | +938% |
| Profit (loss) for the period to be appropriated | 9905 | €13,265 | €137,692 | +€124,427 | +938% |
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 25 October 2026 via checked.be.