SUSHI MAISON: 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 MAISON
Largest movements
- Cash +€116,547
up €116,547 (+231%), from €50,361 to €166,908
mainly Net result for the year (+€105,161) and Receivables within one year (+€57,932)
- Tangible fixed assets +€70,400
up €70,400 (+176%), from €39,942 to €110,342
of which Plant, machinery and equipment: +€40,782
- Receivables within one year -€57,932
down €57,932 (-63.3%), from €91,452 to €33,520
of which Trade receivables: -€57,931
- Deferred charges and accrued income +€4,020
up €4,020 (+10.4%), from €38,532 to €42,552
- Profit (loss) carried forward +€105,161
up €105,161 (+204%), from €51,521 to €156,683
- Tax, wage and social debts +€43,592
up €43,592 (+68.8%), from €63,374 to €106,966
of which Taxes: +€41,609
- Trade debts -€28,629
down €28,629 (-62.8%), from €45,598 to €16,969
of which Suppliers: -€29,169
- Debts after one year +€13,098
new in 2024: €13,098
- Turnover +€332,163
up €332,163 (+31.6%), from €1.0m to €1.4m
- Purchases and services +€243,950
up €243,950 (+33.0%), from €739,782 to €983,732
- Gross operating margin +€81,213
up €81,213 (+25.6%), from €317,033 to €398,246
- Staff costs +€75,538
up €75,538 (+50.0%), from €151,017 to €226,554
- Other operating charges +€17,131
up €17,131 (+637%), from €2,691 to €19,822
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,732 | €354,567 | +€131,835 | +59.2% |
| Fixed assets | 21/28 | €39,942 | €110,342 | +€70,400 | +176% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €39,942 | €110,342 | +€70,400 | +176% |
| Plant, machinery and equipment | 23 | €11,412 | €52,194 | +€40,782 | +357% |
| Furniture and vehicles | 24 | €3,079 | €41,590 | +€38,510 | +1,251% |
| Other tangible fixed assets | 26 | €25,451 | €16,558 | -€8,893 | -34.9% |
| Current assets | 29/58 | €182,790 | €244,225 | +€61,435 | +33.6% |
| Stocks and contracts in progress | 3 | €2,445 | €1,245 | -€1,200 | -49.1% |
| Stocks | 30/36 | €2,445 | €1,245 | -€1,200 | -49.1% |
| Amounts receivable within one year | 40/41 | €91,452 | €33,520 | -€57,932 | -63.3% |
| Trade receivables | 40 | €91,252 | €33,321 | -€57,931 | -63.5% |
| Other amounts receivable | 41 | €200 | €199 | -€1 | -0.5% |
| Cash at bank and in hand | 54/58 | €50,361 | €166,908 | +€116,547 | +231% |
| Deferred charges and accrued income | 490/1 | €38,532 | €42,552 | +€4,020 | +10.4% |
| Total equity and liabilities | 10/49 | €222,732 | €354,567 | +€131,835 | +59.2% |
| Equity | 10/15 | €71,981 | €177,143 | +€105,161 | +146% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,521 | €156,683 | +€105,161 | +204% |
| Amounts payable | 17/49 | €150,750 | €177,424 | +€26,674 | +17.7% |
| Amounts payable after more than one year | 17 | - | €13,098 | +€13,098 | |
| Financial debts | 170/4 | - | €13,098 | +€13,098 | |
| Amounts payable within one year | 42/48 | €148,350 | €164,326 | +€15,975 | +10.8% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €45,598 | €16,969 | -€28,629 | -62.8% |
| Suppliers | 440/4 | €45,575 | €16,406 | -€29,169 | -64.0% |
| Bills of exchange payable | 441 | €23 | €563 | +€540 | +2,390% |
| Taxes, remuneration and social security | 45 | €63,374 | €106,966 | +€43,592 | +68.8% |
| Taxes | 450/3 | €30,477 | €72,086 | +€41,609 | +137% |
| Remuneration and social security | 454/9 | €32,897 | €34,880 | +€1,983 | +6.0% |
| Other amounts payable | 47/48 | €39,379 | €40,391 | +€1,013 | +2.6% |
| Accrued charges and deferred income | 492/3 | €2,400 | €0 | -€2,400 | -100% |
| Turnover | 70 | €1,049,815 | €1,381,978 | +€332,163 | +31.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €739,782 | €983,732 | +€243,950 | +33.0% |
| Remuneration, social security and pensions | 62 | €151,017 | €226,554 | +€75,538 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,162 | €12,925 | -€4,237 | -24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,058 | - | -€1,058 | |
| Other operating charges | 640/8 | €2,691 | €19,822 | +€17,131 | +637% |
| Gross operating margin | 9900 | €317,033 | €398,246 | +€81,213 | +25.6% |
| Operating profit (loss) | 9901 | €145,105 | €138,945 | -€6,160 | -4.2% |
| Financial income | 75/76B | €6,000 | - | -€6,000 | |
| Recurring financial income | 75 | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €5,213 | €3,783 | -€1,430 | -27.4% |
| Recurring financial charges | 65 | €5,213 | €3,783 | -€1,430 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €145,891 | €135,161 | -€10,730 | -7.4% |
| Income taxes | 67/77 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Profit (loss) for the period | 9904 | €120,891 | €105,161 | -€15,730 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,891 | €105,161 | -€15,730 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.