SUSHI LICIOUS: 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.
What changed
SUSHI LICIOUS
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€20,485
2024 · €32,396-€52,881
Equity
€201,718
2024 · €238,233-€36,515
Cash
€21,460
2024 · €17,266+€4,194
Balance sheet total
€737,866
2024 · €695,970+€41,896
Largest movements
Assets
- Receivables within one year +€41,724
up €41,724 (+33.6%), from €124,342 to €166,066
of which Trade receivables: +€52,507
Equity and liabilities
- Trade debts +€61,360
up €61,360 (+319%), from €19,224 to €80,584
- Debts after one year -€54,634
down €54,634 (-16.0%), from €340,474 to €285,840
- Other debts +€46,071
up €46,071 (+426%), from €10,822 to €56,893
- Profit (loss) carried forward -€36,515
down €36,515 (-21.8%), from €167,512 to €130,997
- Tax, wage and social debts +€29,302
up €29,302 (+161%), from €18,180 to €47,482
of which Remuneration and social security: +€26,210
Income statement
- Gross operating margin -€55,426
down €55,426 (-35.5%), from €155,969 to €100,543
- Staff costs -€12,656
down €12,656 (-17.4%), from €72,677 to €60,021
- Taxes +€11,796
up €11,796 (+1,058%), from €1,115 to €12,911
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.
Result 2024
€32,396
Gross operating margin
-€55,426
Staff costs
+€12,656
Depreciation
+€883
Other operating charges
-€132
Financial income
-€165
Financial charges
+€1,099
Taxes
-€11,796
Result 2025
-€20,485
raises the resultlowers the result
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.
From operations
+€107,942
Investment
-€35,271
Financing
-€68,477
Cash 2024
€17,266
From operations (derived)
+€107,942
Net result for the year
-€20,485
Depreciation
+€39,390
Stocks and contracts
-€97
Receivables within one year
-€41,724
Trade debts
+€61,360
Tax, wage and social debts
+€29,302
Other debts
+€46,071
Accrued charges and deferred income
-€5,875
Investment (derived)
-€35,271
Investment in fixed assets (net)
-€35,271
Financing
-€68,477
Debts after one year
-€54,634
Current portion of long-term debt
+€1,917
Short-term financial debts
+€270
Contributions, distributions and other
-€16,030
Cash 2025
€21,460
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €695,970 | €737,866 | +€41,896 | +6.0% |
| Fixed assets | 21/28 | €552,601 | €548,482 | -€4,119 | -0.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €552,501 | €548,382 | -€4,119 | -0.7% |
| Land and buildings | 22 | €493,597 | €498,214 | +€4,617 | +0.9% |
| Plant, machinery and equipment | 23 | €256 | €2,887 | +€2,631 | +1,028% |
| Furniture and vehicles | 24 | €58,648 | €47,281 | -€11,367 | -19.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €143,369 | €189,384 | +€46,015 | +32.1% |
| Stocks and contracts in progress | 3 | €1,761 | €1,858 | +€97 | +5.5% |
| Stocks | 30/36 | €1,761 | €1,858 | +€97 | +5.5% |
| Amounts receivable within one year | 40/41 | €124,342 | €166,066 | +€41,724 | +33.6% |
| Trade receivables | 40 | €9,550 | €62,057 | +€52,507 | +550% |
| Other amounts receivable | 41 | €114,792 | €104,009 | -€10,783 | -9.4% |
| Cash at bank and in hand | 54/58 | €17,266 | €21,460 | +€4,194 | +24.3% |
| Total equity and liabilities | 10/49 | €695,970 | €737,866 | +€41,896 | +6.0% |
| Equity | 10/15 | €238,233 | €201,718 | -€36,515 | -15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,121 | €52,121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,261 | €50,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,512 | €130,997 | -€36,515 | -21.8% |
| Amounts payable | 17/49 | €457,737 | €536,148 | +€78,411 | +17.1% |
| Amounts payable after more than one year | 17 | €340,474 | €285,840 | -€54,634 | -16.0% |
| Financial debts | 170/4 | €340,474 | €285,840 | -€54,634 | -16.0% |
| Amounts payable within one year | 42/48 | €111,388 | €250,308 | +€138,920 | +125% |
| Current portion of amounts payable after more than one year | 42 | €63,162 | €65,079 | +€1,917 | +3.0% |
| Financial debts | 43 | - | €270 | +€270 | |
| Credit institutions | 430/8 | - | €270 | +€270 | |
| Trade debts | 44 | €19,224 | €80,584 | +€61,360 | +319% |
| Suppliers | 440/4 | €19,224 | €80,584 | +€61,360 | +319% |
| Taxes, remuneration and social security | 45 | €18,180 | €47,482 | +€29,302 | +161% |
| Taxes | 450/3 | €6,037 | €9,129 | +€3,092 | +51.2% |
| Remuneration and social security | 454/9 | €12,143 | €38,353 | +€26,210 | +216% |
| Other amounts payable | 47/48 | €10,822 | €56,893 | +€46,071 | +426% |
| Accrued charges and deferred income | 492/3 | €5,875 | - | -€5,875 | |
| Non-recurring operating income | 76A | - | €12,593 | +€12,593 | |
| Remuneration, social security and pensions | 62 | €72,677 | €60,021 | -€12,656 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,273 | €39,390 | -€883 | -2.2% |
| Other operating charges | 640/8 | €3,236 | €3,368 | +€132 | +4.1% |
| Gross operating margin | 9900 | €155,969 | €100,543 | -€55,426 | -35.5% |
| Operating profit (loss) | 9901 | €39,783 | -€2,236 | -€42,019 | |
| Financial income | 75/76B | €1,993 | €1,828 | -€165 | -8.3% |
| Recurring financial income | 75 | €1,993 | €1,828 | -€165 | -8.3% |
| Financial charges | 65/66B | €8,265 | €7,166 | -€1,099 | -13.3% |
| Recurring financial charges | 65 | €8,265 | €7,166 | -€1,099 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €33,511 | -€7,574 | -€41,085 | |
| Income taxes | 67/77 | €1,115 | €12,911 | +€11,796 | +1,058% |
| Profit (loss) for the period | 9904 | €32,396 | -€20,485 | -€52,881 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,396 | -€20,485 | -€52,881 |
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 16 October 2026 via checked.be.