SUSHI LIMAFA: 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 LIMAFA
Largest movements
- Cash +€41,486
up €41,486 (+76.3%), from €54,384 to €95,870
mainly Net result for the year (+€27,512) and Depreciation (+€12,279)
- Tangible fixed assets -€12,279
down €12,279 (-27.2%), from €45,098 to €32,819
of which Furniture and vehicles: -€9,900
- Receivables within one year -€1,835
no longer reported in 2025 (was €1,835)
- Profit (loss) carried forward +€27,512
up €27,512 (+58.4%), from €47,105 to €74,617
- Tax, wage and social debts +€9,523
up €9,523 (+178%), from €5,360 to €14,883
of which Taxes: +€10,681
- Current portion of long-term debt -€6,745
no longer reported in 2025 (was €6,745)
- Other debts -€2,818
down €2,818 (-48.1%), from €5,856 to €3,039
- Gross operating margin -€8,305
down €8,305 (-12.2%), from €68,083 to €59,778
- Staff costs -€1,699
down €1,699 (-18.0%), from €9,429 to €7,730
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 | €109,070 | €136,441 | +€27,371 | +25.1% |
| Fixed assets | 21/28 | €50,498 | €38,219 | -€12,279 | -24.3% |
| Tangible fixed assets | 22/27 | €45,098 | €32,819 | -€12,279 | -27.2% |
| Plant, machinery and equipment | 23 | €2,054 | €899 | -€1,156 | -56.3% |
| Furniture and vehicles | 24 | €36,765 | €26,864 | -€9,900 | -26.9% |
| Other tangible fixed assets | 26 | €6,279 | €5,056 | -€1,223 | -19.5% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €58,572 | €98,222 | +€39,650 | +67.7% |
| Stocks and contracts in progress | 3 | €2,353 | €2,353 | = | 0.0% |
| Stocks | 30/36 | €2,353 | €2,353 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,835 | - | -€1,835 | |
| Other amounts receivable | 41 | €1,835 | - | -€1,835 | |
| Cash at bank and in hand | 54/58 | €54,384 | €95,870 | +€41,486 | +76.3% |
| Total equity and liabilities | 10/49 | €109,070 | €136,441 | +€27,371 | +25.1% |
| Equity | 10/15 | €67,565 | €95,077 | +€27,512 | +40.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €47,105 | €74,617 | +€27,512 | +58.4% |
| Amounts payable | 17/49 | €41,506 | €41,365 | -€141 | -0.3% |
| Amounts payable after more than one year | 17 | €20,253 | €20,253 | = | 0.0% |
| Financial debts | 170/4 | €20,253 | €20,253 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,253 | €21,112 | -€141 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €6,745 | - | -€6,745 | |
| Trade debts | 44 | €3,291 | €3,190 | -€101 | -3.1% |
| Suppliers | 440/4 | €3,291 | €3,190 | -€101 | -3.1% |
| Taxes, remuneration and social security | 45 | €5,360 | €14,883 | +€9,523 | +178% |
| Taxes | 450/3 | €2,202 | €12,882 | +€10,681 | +485% |
| Remuneration and social security | 454/9 | €3,158 | €2,001 | -€1,158 | -36.7% |
| Other amounts payable | 47/48 | €5,856 | €3,039 | -€2,818 | -48.1% |
| Remuneration, social security and pensions | 62 | €9,429 | €7,730 | -€1,699 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,280 | €12,279 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,237 | €1,373 | +€136 | +11.0% |
| Gross operating margin | 9900 | €68,083 | €59,778 | -€8,305 | -12.2% |
| Operating profit (loss) | 9901 | €45,137 | €38,396 | -€6,742 | -14.9% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.8% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.8% |
| Financial charges | 65/66B | €1,596 | €1,356 | -€239 | -15.0% |
| Recurring financial charges | 65 | €1,596 | €1,356 | -€239 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €43,553 | €37,039 | -€6,514 | -15.0% |
| Income taxes | 67/77 | €9,202 | €9,527 | +€326 | +3.5% |
| Profit (loss) for the period | 9904 | €34,351 | €27,512 | -€6,839 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,351 | €27,512 | -€6,839 | -19.9% |
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 30 October 2026 via checked.be.