Sushi Eiland: 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 Eiland
Largest movements
- Receivables within one year +€98,715
up €98,715 (+100,576%), from €98 to €98,814
of which Other amounts receivable: +€89,840
- Cash -€51,271
down €51,271 (-41.6%), from €123,179 to €71,909
mainly Receivables within one year (-€98,715) and Contributions, distributions and other (-€43,233)
- Tangible fixed assets +€18,304
up €18,304 (+27.9%), from €65,519 to €83,822
of which Other tangible fixed assets: +€15,892
- Stocks and contracts -€5,500
down €5,500 (-84.6%), from €6,500 to €1,000
- Trade debts +€113,941
up €113,941 (+383%), from €29,766 to €143,706
- Other debts -€41,573
down €41,573 (-100%), from €41,573 to €0
- Tax, wage and social debts +€15,176
up €15,176 (+28.5%), from €53,157 to €68,332
of which Remuneration and social security: +€16,884
- Debts after one year -€14,318
down €14,318 (-54.7%), from €26,175 to €11,857
- Reserves -€12,517
down €12,517 (-28.9%), from €43,319 to €30,803
of which Distributable reserves: -€12,517
- Staff costs +€50,575
up €50,575 (+23.5%), from €215,646 to €266,220
- Gross operating margin -€28,058
down €28,058 (-7.5%), from €374,322 to €346,263
- Taxes +€6,772
up €6,772 (+66.8%), from €10,131 to €16,902
- Depreciation +€4,120
up €4,120 (+23.0%), from €17,926 to €22,046
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 | €214,480 | €274,363 | +€59,882 | +27.9% |
| Fixed assets | 21/28 | €84,703 | €102,641 | +€17,937 | +21.2% |
| Intangible fixed assets | 21 | €1,185 | €818 | -€366 | -30.9% |
| Tangible fixed assets | 22/27 | €65,519 | €83,822 | +€18,304 | +27.9% |
| Plant, machinery and equipment | 23 | €13,953 | €13,143 | -€810 | -5.8% |
| Furniture and vehicles | 24 | €11,321 | €14,543 | +€3,222 | +28.5% |
| Other tangible fixed assets | 26 | €40,244 | €56,136 | +€15,892 | +39.5% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €129,777 | €171,722 | +€41,945 | +32.3% |
| Stocks and contracts in progress | 3 | €6,500 | €1,000 | -€5,500 | -84.6% |
| Stocks | 30/36 | €6,500 | €1,000 | -€5,500 | -84.6% |
| Amounts receivable within one year | 40/41 | €98 | €98,814 | +€98,715 | +100,576% |
| Trade receivables | 40 | €98 | €8,974 | +€8,876 | +9,043% |
| Other amounts receivable | 41 | €0 | €89,840 | +€89,840 | |
| Cash at bank and in hand | 54/58 | €123,179 | €71,909 | -€51,271 | -41.6% |
| Total equity and liabilities | 10/49 | €214,480 | €274,363 | +€59,882 | +27.9% |
| Equity | 10/15 | €49,519 | €37,003 | -€12,517 | -25.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,319 | €30,803 | -€12,517 | -28.9% |
| Non-distributable reserves | 130/1 | €87 | €87 | = | 0.0% |
| Reserves not available under the articles | 1311 | €87 | €87 | = | 0.0% |
| Distributable reserves | 133 | €43,233 | €30,716 | -€12,517 | -29.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €164,961 | €237,360 | +€72,399 | +43.9% |
| Amounts payable after more than one year | 17 | €26,175 | €11,857 | -€14,318 | -54.7% |
| Financial debts | 170/4 | €26,175 | €11,857 | -€14,318 | -54.7% |
| Amounts payable within one year | 42/48 | €136,588 | €225,503 | +€88,915 | +65.1% |
| Current portion of amounts payable after more than one year | 42 | €12,092 | €13,464 | +€1,372 | +11.3% |
| Trade debts | 44 | €29,766 | €143,706 | +€113,941 | +383% |
| Suppliers | 440/4 | €29,766 | €143,706 | +€113,941 | +383% |
| Taxes, remuneration and social security | 45 | €53,157 | €68,332 | +€15,176 | +28.5% |
| Taxes | 450/3 | €35,097 | €33,389 | -€1,708 | -4.9% |
| Remuneration and social security | 454/9 | €18,060 | €34,944 | +€16,884 | +93.5% |
| Other amounts payable | 47/48 | €41,573 | €0 | -€41,573 | -100% |
| Accrued charges and deferred income | 492/3 | €2,199 | - | -€2,199 | |
| Remuneration, social security and pensions | 62 | €215,646 | €266,220 | +€50,575 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,926 | €22,046 | +€4,120 | +23.0% |
| Other operating charges | 640/8 | €4,821 | €4,826 | +€4 | +0.1% |
| Non-recurring operating charges | 66A | €5,576 | €0 | -€5,576 | -100% |
| Gross operating margin | 9900 | €374,322 | €346,263 | -€28,058 | -7.5% |
| Operating profit (loss) | 9901 | €130,352 | €53,171 | -€77,182 | -59.2% |
| Financial income | 75/76B | €357 | €229 | -€129 | -36.0% |
| Recurring financial income | 75 | €357 | €229 | -€129 | -36.0% |
| Financial charges | 65/66B | €6,718 | €5,781 | -€937 | -13.9% |
| Recurring financial charges | 65 | €6,718 | €5,781 | -€937 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €123,992 | €47,618 | -€76,373 | -61.6% |
| Income taxes | 67/77 | €10,131 | €16,902 | +€6,772 | +66.8% |
| Profit (loss) for the period | 9904 | €113,861 | €30,716 | -€83,145 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €113,861 | €30,716 | -€83,145 | -73.0% |
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 15 October 2026 via checked.be.