SUSHI HANAKO: 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 HANAKO
Largest movements
- Tangible fixed assets +€303,015
up €303,015 (+648%), from €46,766 to €349,781
of which Land and buildings: +€313,688
- Cash +€61,031
up €61,031 (+84.1%), from €72,560 to €133,591
mainly Debts after one year (+€246,987) and Tax, wage and social debts (+€54,318)
- Receivables within one year -€12,326
down €12,326 (-11.5%), from €107,452 to €95,126
of which Trade receivables: -€21,989
- Deferred charges and accrued income +€6,112
new in 2025: €6,112
- Debts after one year +€246,987
up €246,987 (+8,224%), from €3,003 to €249,990
- Tax, wage and social debts +€54,318
up €54,318 (+189%), from €28,764 to €83,082
of which Remuneration and social security: +€28,081
- Reserves +€40,000
up €40,000 (+2,151%), from €1,860 to €41,860
of which Distributable reserves: +€40,000
- Current portion of long-term debt +€13,172
up €13,172 (+306%), from €4,303 to €17,475
- Turnover +€469,872
new in 2025: €469,872
- Purchases and services +€264,848
new in 2025: €264,848
- Taxes -€38,129
no longer reported in 2025 (was €38,129)
- Financial charges +€25,536
up €25,536 (+4,196%), from €609 to €26,145
of which Non-recurring financial charges: +€24,571
- Staff costs -€10,567
down €10,567 (-8.7%), from €121,721 to €111,154
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 | €231,979 | €589,603 | +€357,624 | +154% |
| Formation expenses | 20 | €832 | €624 | -€208 | -25.0% |
| Fixed assets | 21/28 | €47,052 | €350,067 | +€303,015 | +644% |
| Tangible fixed assets | 22/27 | €46,766 | €349,781 | +€303,015 | +648% |
| Land and buildings | 22 | €12,667 | €326,354 | +€313,688 | +2,476% |
| Plant, machinery and equipment | 23 | €10,003 | €6,993 | -€3,010 | -30.1% |
| Furniture and vehicles | 24 | €24,096 | €16,434 | -€7,663 | -31.8% |
| Financial fixed assets | 28 | €286 | €286 | = | 0.0% |
| Current assets | 29/58 | €184,095 | €238,912 | +€54,817 | +29.8% |
| Stocks and contracts in progress | 3 | €4,083 | €4,083 | = | 0.0% |
| Stocks | 30/36 | €4,083 | €4,083 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,452 | €95,126 | -€12,326 | -11.5% |
| Trade receivables | 40 | €81,996 | €60,007 | -€21,989 | -26.8% |
| Other amounts receivable | 41 | €25,456 | €35,119 | +€9,663 | +38.0% |
| Cash at bank and in hand | 54/58 | €72,560 | €133,591 | +€61,031 | +84.1% |
| Deferred charges and accrued income | 490/1 | - | €6,112 | +€6,112 | |
| Total equity and liabilities | 10/49 | €231,979 | €589,603 | +€357,624 | +154% |
| Equity | 10/15 | €195,466 | €238,562 | +€43,096 | +22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €41,860 | +€40,000 | +2,151% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €40,000 | +€40,000 | |
| Profit (loss) carried forward | 14 | €175,006 | €178,102 | +€3,096 | +1.8% |
| Amounts payable | 17/49 | €36,513 | €351,041 | +€314,528 | +861% |
| Amounts payable after more than one year | 17 | €3,003 | €249,990 | +€246,987 | +8,224% |
| Financial debts | 170/4 | €3,003 | €249,990 | +€246,987 | +8,224% |
| Amounts payable within one year | 42/48 | €33,510 | €101,051 | +€67,542 | +202% |
| Current portion of amounts payable after more than one year | 42 | €4,303 | €17,475 | +€13,172 | +306% |
| Trade debts | 44 | €443 | €494 | +€51 | +11.4% |
| Suppliers | 440/4 | €443 | €494 | +€51 | +11.4% |
| Taxes, remuneration and social security | 45 | €28,764 | €83,082 | +€54,318 | +189% |
| Taxes | 450/3 | €23,786 | €50,023 | +€26,237 | +110% |
| Remuneration and social security | 454/9 | €4,978 | €33,059 | +€28,081 | +564% |
| Turnover | 70 | - | €469,872 | +€469,872 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €264,848 | +€264,848 | |
| Remuneration, social security and pensions | 62 | €121,721 | €111,154 | -€10,567 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,468 | €22,795 | +€7,327 | +47.4% |
| Other operating charges | 640/8 | €3,285 | €1,864 | -€1,421 | -43.2% |
| Non-recurring operating charges | 66A | - | €7,278 | +€7,278 | |
| Gross operating margin | 9900 | €206,424 | €210,768 | +€4,344 | +2.1% |
| Operating profit (loss) | 9901 | €65,950 | €67,677 | +€1,726 | +2.6% |
| Financial income | 75/76B | €24 | €1,564 | +€1,541 | +6,549% |
| Recurring financial income | 75 | €24 | €1,564 | +€1,541 | +6,549% |
| Financial charges | 65/66B | €609 | €26,145 | +€25,536 | +4,196% |
| Recurring financial charges | 65 | €609 | €1,574 | +€965 | +159% |
| Non-recurring financial charges | 66B | - | €24,571 | +€24,571 | |
| Profit (loss) for the period before taxes | 9903 | €65,365 | €43,096 | -€22,269 | -34.1% |
| Income taxes | 67/77 | €38,129 | - | -€38,129 | |
| Profit (loss) for the period | 9904 | €27,236 | €43,096 | +€15,860 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,236 | €43,096 | +€15,860 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.