SUSHI LOVER: 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 LOVER
Largest movements
- Cash +€246,628
up €246,628 (+150%), from €164,288 to €410,916
mainly Net result for the year (+€194,646) and Other debts (+€71,809)
- Tangible fixed assets -€34,129
down €34,129 (-2.9%), from €1.2m to €1.1m
of which Land and buildings: -€31,673
- Reserves +€194,640
up €194,640 (+59.4%), from €327,660 to €522,300
- Other debts +€71,809
up €71,809 (+98.6%), from €72,828 to €144,637
- Tax, wage and social debts -€45,344
down €45,344 (-26.3%), from €172,085 to €126,741
of which Taxes: -€59,740
- Debts after one year -€33,202
down €33,202 (-5.8%), from €572,951 to €539,749
- Current portion of long-term debt +€21,226
up €21,226 (+65.9%), from €32,201 to €53,427
- Staff costs +€134,372
up €134,372 (+166%), from €80,902 to €215,274
- Gross operating margin +€125,899
up €125,899 (+26.7%), from €472,125 to €598,024
- Other operating charges -€12,974
down €12,974 (-36.1%), from €35,902 to €22,927
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 | €1,395,802 | €1,603,786 | +€207,983 | +14.9% |
| Fixed assets | 21/28 | €1,171,366 | €1,137,287 | -€34,079 | -2.9% |
| Tangible fixed assets | 22/27 | €1,170,908 | €1,136,779 | -€34,129 | -2.9% |
| Land and buildings | 22 | €1,040,313 | €1,008,639 | -€31,673 | -3.0% |
| Plant, machinery and equipment | 23 | €113,422 | €113,214 | -€209 | -0.2% |
| Furniture and vehicles | 24 | €17,173 | €14,926 | -€2,247 | -13.1% |
| Financial fixed assets | 28 | €458 | €508 | +€50 | +10.9% |
| Current assets | 29/58 | €224,436 | €466,498 | +€242,063 | +108% |
| Stocks and contracts in progress | 3 | €7,243 | €7,823 | +€580 | +8.0% |
| Stocks | 30/36 | €7,243 | €7,823 | +€580 | +8.0% |
| Amounts receivable within one year | 40/41 | €51,345 | €46,790 | -€4,554 | -8.9% |
| Trade receivables | 40 | €12,909 | €13,696 | +€787 | +6.1% |
| Other amounts receivable | 41 | €38,435 | €33,094 | -€5,341 | -13.9% |
| Cash at bank and in hand | 54/58 | €164,288 | €410,916 | +€246,628 | +150% |
| Deferred charges and accrued income | 490/1 | €1,560 | €968 | -€592 | -37.9% |
| Total equity and liabilities | 10/49 | €1,395,802 | €1,603,786 | +€207,983 | +14.9% |
| Equity | 10/15 | €493,301 | €687,947 | +€194,646 | +39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €327,660 | €522,300 | +€194,640 | +59.4% |
| Distributable reserves | 133 | €327,660 | €522,300 | +€194,640 | +59.4% |
| Profit (loss) carried forward | 14 | €147,041 | €147,047 | +€6 | 0.0% |
| Amounts payable | 17/49 | €902,501 | €915,838 | +€13,338 | +1.5% |
| Amounts payable after more than one year | 17 | €572,951 | €539,749 | -€33,202 | -5.8% |
| Financial debts | 170/4 | €572,951 | €539,749 | -€33,202 | -5.8% |
| Amounts payable within one year | 42/48 | €329,550 | €376,090 | +€46,540 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €32,201 | €53,427 | +€21,226 | +65.9% |
| Trade debts | 44 | €52,436 | €51,285 | -€1,151 | -2.2% |
| Suppliers | 440/4 | €52,436 | €51,285 | -€1,151 | -2.2% |
| Taxes, remuneration and social security | 45 | €172,085 | €126,741 | -€45,344 | -26.3% |
| Taxes | 450/3 | €139,648 | €79,908 | -€59,740 | -42.8% |
| Remuneration and social security | 454/9 | €32,437 | €46,833 | +€14,396 | +44.4% |
| Other amounts payable | 47/48 | €72,828 | €144,637 | +€71,809 | +98.6% |
| Remuneration, social security and pensions | 62 | €80,902 | €215,274 | +€134,372 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,977 | €57,599 | +€4,622 | +8.7% |
| Other operating charges | 640/8 | €35,902 | €22,927 | -€12,974 | -36.1% |
| Gross operating margin | 9900 | €472,125 | €598,024 | +€125,899 | +26.7% |
| Operating profit (loss) | 9901 | €302,344 | €302,224 | -€120 | 0.0% |
| Financial charges | 65/66B | €18,963 | €20,501 | +€1,538 | +8.1% |
| Recurring financial charges | 65 | €18,963 | €20,501 | +€1,538 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €283,381 | €281,723 | -€1,658 | -0.6% |
| Income taxes | 67/77 | €91,573 | €87,077 | -€4,496 | -4.9% |
| Profit (loss) for the period | 9904 | €191,809 | €194,646 | +€2,837 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €191,809 | €194,646 | +€2,837 | +1.5% |
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 21 October 2026 via checked.be.