SUSHI IBZY: 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 IBZY
Largest movements
- Cash -€21,891
down €21,891 (-53.7%), from €40,788 to €18,897
mainly Contributions, distributions and other (-€14,865) and Net result for the year (-€9,183)
- Intangible fixed assets -€8,285
no longer reported in 2025 (was €8,285)
- Stocks and contracts -€5,513
no longer reported in 2025 (was €5,513)
- Receivables within one year +€5,000
up €5,000 (+125%), from €4,014 to €9,014
of which Other amounts receivable: +€5,891
- Tangible fixed assets -€3,544
down €3,544 (-81.6%), from €4,345 to €801
of which Furniture and vehicles: -€2,274
- Reserves -€14,865
down €14,865 (-47.5%), from €31,286 to €16,421
- Profit (loss) carried forward -€9,183
new in 2025: -€9,183
- Tax, wage and social debts -€3,979
down €3,979 (-69.8%), from €5,704 to €1,725
of which Taxes: -€3,170
- Trade debts -€3,310
no longer reported in 2025 (was €3,310)
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Financial charges +€15,254
up €15,254 (+377%), from €4,044 to €19,297
of which Non-recurring financial charges: +€15,884
- Gross operating margin -€11,867
down €11,867 (-39.6%), from €29,950 to €18,083
- Depreciation -€5,634
no longer reported in 2025 (was €5,634)
- Taxes -€4,373
down €4,373 (-92.0%), from €4,754 to €382
- Staff costs +€2,152
up €2,152 (+53.9%), from €3,994 to €6,146
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 | €63,299 | €28,962 | -€34,337 | -54.2% |
| Fixed assets | 21/28 | €12,880 | €1,051 | -€11,828 | -91.8% |
| Intangible fixed assets | 21 | €8,285 | - | -€8,285 | |
| Tangible fixed assets | 22/27 | €4,345 | €801 | -€3,544 | -81.6% |
| Plant, machinery and equipment | 23 | €1,269 | - | -€1,269 | |
| Furniture and vehicles | 24 | €3,076 | €801 | -€2,274 | -73.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €50,419 | €27,911 | -€22,508 | -44.6% |
| Stocks and contracts in progress | 3 | €5,513 | - | -€5,513 | |
| Stocks | 30/36 | €5,513 | - | -€5,513 | |
| Amounts receivable within one year | 40/41 | €4,014 | €9,014 | +€5,000 | +125% |
| Trade receivables | 40 | €1,021 | €130 | -€891 | -87.3% |
| Other amounts receivable | 41 | €2,993 | €8,885 | +€5,891 | +197% |
| Cash at bank and in hand | 54/58 | €40,788 | €18,897 | -€21,891 | -53.7% |
| Deferred charges and accrued income | 490/1 | €105 | - | -€105 | |
| Total equity and liabilities | 10/49 | €63,299 | €28,962 | -€34,337 | -54.2% |
| Equity | 10/15 | €51,286 | €27,238 | -€24,048 | -46.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,286 | €16,421 | -€14,865 | -47.5% |
| Distributable reserves | 133 | €31,286 | €16,421 | -€14,865 | -47.5% |
| Profit (loss) carried forward | 14 | - | -€9,183 | -€9,183 | |
| Amounts payable | 17/49 | €12,014 | €1,725 | -€10,289 | -85.6% |
| Amounts payable within one year | 42/48 | €9,014 | €1,725 | -€7,289 | -80.9% |
| Trade debts | 44 | €3,310 | - | -€3,310 | |
| Suppliers | 440/4 | €3,310 | - | -€3,310 | |
| Taxes, remuneration and social security | 45 | €5,704 | €1,725 | -€3,979 | -69.8% |
| Taxes | 450/3 | €4,894 | €1,725 | -€3,170 | -64.8% |
| Remuneration and social security | 454/9 | €809 | - | -€809 | |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €3,994 | €6,146 | +€2,152 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,634 | - | -€5,634 | |
| Other operating charges | 640/8 | €2,675 | €3,072 | +€397 | +14.8% |
| Gross operating margin | 9900 | €29,950 | €18,083 | -€11,867 | -39.6% |
| Operating profit (loss) | 9901 | €17,646 | €8,865 | -€8,781 | -49.8% |
| Financial income | 75/76B | €76 | €1,631 | +€1,555 | +2,048% |
| Recurring financial income | 75 | €76 | €242 | +€166 | +219% |
| Non-recurring financial income | 76B | - | €1,389 | +€1,389 | |
| Financial charges | 65/66B | €4,044 | €19,297 | +€15,254 | +377% |
| Recurring financial charges | 65 | €4,044 | €3,413 | -€631 | -15.6% |
| Non-recurring financial charges | 66B | - | €15,884 | +€15,884 | |
| Profit (loss) for the period before taxes | 9903 | €13,678 | -€8,801 | -€22,480 | |
| Income taxes | 67/77 | €4,754 | €382 | -€4,373 | -92.0% |
| Profit (loss) for the period | 9904 | €8,924 | -€9,183 | -€18,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,924 | -€9,183 | -€18,107 |
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 19 October 2026 via checked.be.