SUSHI DSC: 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 DSC
Largest movements
- Tangible fixed assets +€102,958
up €102,958 (+73.3%), from €140,432 to €243,391
of which Land and buildings: +€104,506
- Cash +€22,404
up €22,404 (+114%), from €19,736 to €42,140
mainly Short-term financial debts (+€90,000) and Net result for the year (+€57,810)
- Stocks and contracts +€12,237
up €12,237 (+6.1%), from €202,102 to €214,339
- Receivables within one year -€10,153
down €10,153 (-48.9%), from €20,767 to €10,615
of which Trade receivables: -€6,649
- Short-term financial debts +€90,000
new in 2025: €90,000
- Reserves +€57,810
up €57,810 (+21.4%), from €269,535 to €327,344
- Debts after one year -€12,617
down €12,617 (-33.5%), from €37,705 to €25,088
- Current portion of long-term debt +€8,585
up €8,585 (+69.4%), from €12,365 to €20,950
- Tax, wage and social debts -€8,570
down €8,570 (-39.2%), from €21,879 to €13,309
of which Remuneration and social security: -€8,668
- Staff costs -€46,308
down €46,308 (-39.3%), from €117,942 to €71,635
- Gross operating margin -€19,206
down €19,206 (-8.6%), from €224,238 to €205,032
- Depreciation +€16,607
up €16,607 (+99.8%), from €16,633 to €33,241
- Financial charges +€3,692
up €3,692 (+61.3%), from €6,024 to €9,717
- Taxes +€2,857
up €2,857 (+13.1%), from €21,816 to €24,673
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 | €385,934 | €515,763 | +€129,829 | +33.6% |
| Fixed assets | 21/28 | €140,432 | €243,391 | +€102,958 | +73.3% |
| Tangible fixed assets | 22/27 | €140,432 | €243,391 | +€102,958 | +73.3% |
| Land and buildings | 22 | €130,958 | €235,464 | +€104,506 | +79.8% |
| Plant, machinery and equipment | 23 | €9,474 | €7,926 | -€1,547 | -16.3% |
| Current assets | 29/58 | €245,501 | €272,373 | +€26,871 | +10.9% |
| Stocks and contracts in progress | 3 | €202,102 | €214,339 | +€12,237 | +6.1% |
| Stocks | 30/36 | €202,102 | €214,339 | +€12,237 | +6.1% |
| Amounts receivable within one year | 40/41 | €20,767 | €10,615 | -€10,153 | -48.9% |
| Trade receivables | 40 | €6,649 | €0 | -€6,649 | -100% |
| Other amounts receivable | 41 | €14,118 | €10,615 | -€3,503 | -24.8% |
| Cash at bank and in hand | 54/58 | €19,736 | €42,140 | +€22,404 | +114% |
| Deferred charges and accrued income | 490/1 | €2,897 | €5,279 | +€2,382 | +82.2% |
| Total equity and liabilities | 10/49 | €385,934 | €515,763 | +€129,829 | +33.6% |
| Equity | 10/15 | €299,535 | €357,344 | +€57,810 | +19.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €269,535 | €327,344 | +€57,810 | +21.4% |
| Distributable reserves | 133 | €269,535 | €327,344 | +€57,810 | +21.4% |
| Amounts payable | 17/49 | €86,399 | €158,419 | +€72,020 | +83.4% |
| Amounts payable after more than one year | 17 | €37,705 | €25,088 | -€12,617 | -33.5% |
| Financial debts | 170/4 | €37,705 | €25,088 | -€12,617 | -33.5% |
| Amounts payable within one year | 42/48 | €48,694 | €133,331 | +€84,637 | +174% |
| Current portion of amounts payable after more than one year | 42 | €12,365 | €20,950 | +€8,585 | +69.4% |
| Financial debts | 43 | - | €90,000 | +€90,000 | |
| Other loans | 439 | - | €90,000 | +€90,000 | |
| Trade debts | 44 | €11,958 | €9,071 | -€2,887 | -24.1% |
| Suppliers | 440/4 | €11,958 | €9,071 | -€2,887 | -24.1% |
| Taxes, remuneration and social security | 45 | €21,879 | €13,309 | -€8,570 | -39.2% |
| Taxes | 450/3 | €762 | €860 | +€98 | +12.9% |
| Remuneration and social security | 454/9 | €21,117 | €12,449 | -€8,668 | -41.0% |
| Other amounts payable | 47/48 | €2,492 | €0 | -€2,492 | -100% |
| Non-recurring operating income | 76A | €0 | €1,223 | +€1,223 | |
| Remuneration, social security and pensions | 62 | €117,942 | €71,635 | -€46,308 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,633 | €33,241 | +€16,607 | +99.8% |
| Other operating charges | 640/8 | €7,591 | €7,975 | +€384 | +5.1% |
| Gross operating margin | 9900 | €224,238 | €205,032 | -€19,206 | -8.6% |
| Operating profit (loss) | 9901 | €82,072 | €92,182 | +€10,110 | +12.3% |
| Financial income | 75/76B | €374 | €17 | -€357 | -95.5% |
| Recurring financial income | 75 | €374 | €17 | -€357 | -95.5% |
| Financial charges | 65/66B | €6,024 | €9,717 | +€3,692 | +61.3% |
| Recurring financial charges | 65 | €6,024 | €9,717 | +€3,692 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €76,421 | €82,482 | +€6,061 | +7.9% |
| Income taxes | 67/77 | €21,816 | €24,673 | +€2,857 | +13.1% |
| Profit (loss) for the period | 9904 | €54,605 | €57,810 | +€3,204 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,605 | €57,810 | +€3,204 | +5.9% |
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 28 October 2026 via checked.be.