SUSHI MAMA: 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 MAMA
Largest movements
- Receivables within one year +€79,532
up €79,532 (+63.4%), from €125,456 to €204,988
of which Other amounts receivable: +€88,801
- Cash -€31,292
down €31,292 (-46.5%), from €67,312 to €36,020
mainly Receivables within one year (-€79,532) and Contributions, distributions and other (-€30,000)
- Profit (loss) carried forward +€45,801
up €45,801 (+69.4%), from €66,015 to €111,816
- Tax, wage and social debts +€14,766
up €14,766 (+428%), from €3,450 to €18,216
of which Taxes: +€14,645
- Trade debts -€10,022
down €10,022 (-23.8%), from €42,172 to €32,150
- Other debts -€5,000
down €5,000 (-14.3%), from €35,000 to €30,000
- Purchases and services -€74,792
down €74,792 (-26.9%), from €278,531 to €203,738
- Taxes +€14,197
up €14,197 (+3,173%), from €447 to €14,645
- Gross operating margin -€10,152
down €10,152 (-9.2%), from €110,235 to €100,083
- Staff costs -€6,577
down €6,577 (-49.9%), from €13,170 to €6,592
- Financial income -€1,961
down €1,961 (-98.1%), from €2,000 to €39
of which Financial income: -€1,961
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 | €197,435 | €242,980 | +€45,545 | +23.1% |
| Fixed assets | 21/28 | €4,507 | €1,933 | -€2,574 | -57.1% |
| Tangible fixed assets | 22/27 | €1,207 | €793 | -€414 | -34.3% |
| Plant, machinery and equipment | 23 | €414 | - | -€414 | |
| Furniture and vehicles | 24 | €793 | €793 | = | 0.0% |
| Financial fixed assets | 28 | €3,300 | €1,140 | -€2,160 | -65.5% |
| Current assets | 29/58 | €192,928 | €241,047 | +€48,119 | +24.9% |
| Stocks and contracts in progress | 3 | €160 | €40 | -€120 | -75.1% |
| Stocks | 30/36 | €160 | €40 | -€120 | -75.1% |
| Amounts receivable within one year | 40/41 | €125,456 | €204,988 | +€79,532 | +63.4% |
| Trade receivables | 40 | €60,737 | €51,468 | -€9,270 | -15.3% |
| Other amounts receivable | 41 | €64,719 | €153,520 | +€88,801 | +137% |
| Cash at bank and in hand | 54/58 | €67,312 | €36,020 | -€31,292 | -46.5% |
| Total equity and liabilities | 10/49 | €197,435 | €242,980 | +€45,545 | +23.1% |
| Equity | 10/15 | €116,813 | €162,614 | +€45,801 | +39.2% |
| Contributions | 10/11 | €10,201 | €10,201 | = | 0.0% |
| Reserves | 13 | €40,597 | €40,597 | = | 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% |
| Distributable reserves | 133 | €38,737 | €38,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,015 | €111,816 | +€45,801 | +69.4% |
| Amounts payable | 17/49 | €80,622 | €80,366 | -€256 | -0.3% |
| Amounts payable within one year | 42/48 | €80,622 | €80,366 | -€256 | -0.3% |
| Trade debts | 44 | €42,172 | €32,150 | -€10,022 | -23.8% |
| Suppliers | 440/4 | €42,172 | €32,150 | -€10,022 | -23.8% |
| Taxes, remuneration and social security | 45 | €3,450 | €18,216 | +€14,766 | +428% |
| Taxes | 450/3 | - | €14,645 | +€14,645 | |
| Remuneration and social security | 454/9 | €3,450 | €3,572 | +€121 | +3.5% |
| Other amounts payable | 47/48 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €278,531 | €203,738 | -€74,792 | -26.9% |
| Remuneration, social security and pensions | 62 | €13,170 | €6,592 | -€6,577 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €1,466 | -€484 | -24.8% |
| Other operating charges | 640/8 | €149 | €381 | +€232 | +156% |
| Gross operating margin | 9900 | €110,235 | €100,083 | -€10,152 | -9.2% |
| Operating profit (loss) | 9901 | €94,966 | €91,644 | -€3,322 | -3.5% |
| Financial income | 75/76B | €2,000 | €39 | -€1,961 | -98.1% |
| Recurring financial income | 75 | €2,000 | €39 | -€1,961 | -98.1% |
| Non-recurring financial income | 76B | €2,000 | €39 | -€1,961 | -98.1% |
| Financial charges | 65/66B | €584 | €1,237 | +€653 | +112% |
| Recurring financial charges | 65 | €584 | €1,237 | +€653 | +112% |
| Profit (loss) for the period before taxes | 9903 | €96,382 | €90,446 | -€5,937 | -6.2% |
| Income taxes | 67/77 | €447 | €14,645 | +€14,197 | +3,173% |
| Profit (loss) for the period | 9904 | €95,935 | €75,801 | -€20,134 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €95,935 | €75,801 | -€20,134 | -21.0% |
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 29 October 2026 via checked.be.