SUSHI FUJI: 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 FUJI
Largest movements
- Receivables within one year +€23,018
up €23,018 (+72.2%), from €31,900 to €54,918
of which Trade receivables: +€13,063
- Cash +€17,550
up €17,550 (+111%), from €15,832 to €33,382
mainly Net result for the year (+€26,991) and Depreciation (+€6,171)
- Tangible fixed assets -€3,381
down €3,381 (-48.8%), from €6,925 to €3,544
of which Plant, machinery and equipment: -€1,828
- Profit (loss) carried forward +€26,991
up €26,991 (+170%), from €15,899 to €42,890
- Tax, wage and social debts +€5,448
up €5,448 (+44.5%), from €12,230 to €17,678
of which Taxes: +€5,448
- Trade debts +€3,447
up €3,447 (+94.3%), from €3,654 to €7,101
- Short-term financial debts +€1,209
new in 2024: €1,209
- Purchases and services -€328,095
no longer reported in 2024 (was €328,095)
- Turnover +€42,376
up €42,376 (+9.4%), from €449,774 to €492,151
- Gross operating margin +€16,159
up €16,159 (+13.3%), from €121,679 to €137,838
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 | €59,415 | €96,377 | +€36,961 | +62.2% |
| Formation expenses | 20 | €225 | - | -€225 | |
| Fixed assets | 21/28 | €6,925 | €3,544 | -€3,381 | -48.8% |
| Tangible fixed assets | 22/27 | €6,925 | €3,544 | -€3,381 | -48.8% |
| Land and buildings | 22 | €1,109 | - | -€1,109 | |
| Plant, machinery and equipment | 23 | €4,279 | €2,450 | -€1,828 | -42.7% |
| Furniture and vehicles | 24 | €1,538 | €1,094 | -€444 | -28.9% |
| Current assets | 29/58 | €52,265 | €92,833 | +€40,567 | +77.6% |
| Amounts receivable after more than one year | 29 | €4,533 | €4,533 | = | 0.0% |
| Other amounts receivable | 291 | €4,533 | €4,533 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,900 | €54,918 | +€23,018 | +72.2% |
| Trade receivables | 40 | €8,958 | €22,021 | +€13,063 | +146% |
| Other amounts receivable | 41 | €22,942 | €32,897 | +€9,955 | +43.4% |
| Cash at bank and in hand | 54/58 | €15,832 | €33,382 | +€17,550 | +111% |
| Total equity and liabilities | 10/49 | €59,415 | €96,377 | +€36,961 | +62.2% |
| Equity | 10/15 | €43,399 | €70,390 | +€26,991 | +62.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,899 | €42,890 | +€26,991 | +170% |
| Amounts payable | 17/49 | €16,016 | €25,987 | +€9,970 | +62.3% |
| Amounts payable within one year | 42/48 | €16,016 | €25,987 | +€9,970 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | €132 | - | -€132 | |
| Financial debts | 43 | - | €1,209 | +€1,209 | |
| Other loans | 439 | - | €1,209 | +€1,209 | |
| Trade debts | 44 | €3,654 | €7,101 | +€3,447 | +94.3% |
| Suppliers | 440/4 | €3,654 | €7,101 | +€3,447 | +94.3% |
| Taxes, remuneration and social security | 45 | €12,230 | €17,678 | +€5,448 | +44.5% |
| Taxes | 450/3 | €2,230 | €7,678 | +€5,448 | +244% |
| Remuneration and social security | 454/9 | €10,000 | €10,000 | = | 0.0% |
| Turnover | 70 | €449,774 | €492,151 | +€42,376 | +9.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €328,095 | - | -€328,095 | |
| Remuneration, social security and pensions | 62 | €106,833 | €106,597 | -€237 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,603 | €6,171 | +€569 | +10.2% |
| Other operating charges | 640/8 | €1,929 | €1,359 | -€570 | -29.5% |
| Gross operating margin | 9900 | €121,679 | €137,838 | +€16,159 | +13.3% |
| Operating profit (loss) | 9901 | €7,314 | €23,710 | +€16,396 | +224% |
| Financial income | 75/76B | €7,000 | €10,150 | +€3,150 | +45.0% |
| Recurring financial income | 75 | €7,000 | €10,150 | +€3,150 | +45.0% |
| Financial charges | 65/66B | €63 | €122 | +€59 | +94.0% |
| Recurring financial charges | 65 | €63 | €122 | +€59 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €14,251 | €33,739 | +€19,487 | +137% |
| Income taxes | 67/77 | €2,730 | €6,748 | +€4,018 | +147% |
| Profit (loss) for the period | 9904 | €11,521 | €26,991 | +€15,470 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €11,521 | €26,991 | +€15,470 | +134% |
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 27 October 2026 via checked.be.