Sushi Nation: what changed
Two fiscal 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 Nation
Largest movements
- Cash -€7,994
down €7,994 (-47.5%), from €16,821 to €8,827
mainly Trade debts (-€8,126) and Investment in fixed assets (net) (-€6,678)
- Tangible fixed assets +€1,679
up €1,679 (+11.1%), from €15,083 to €16,762
of which Furniture and vehicles: +€2,293
- Deferred charges and accrued income +€1,045
new in 2025: €1,045
- Reserves +€9,078
new in 2025: €9,078
- Trade debts -€8,126
down €8,126 (-49.1%), from €16,543 to €8,416
- Debts after one year -€3,798
down €3,798 (-28.9%), from €13,156 to €9,357
- Other debts -€2,345
no longer reported in 2025 (was €2,345)
- Purchases and services -€20,192
down €20,192 (-10.3%), from €195,621 to €175,429
- Gross operating margin +€11,212
up €11,212 (+42.0%), from €26,682 to €37,894
- Staff costs +€4,865
up €4,865 (+67.6%), from €7,194 to €12,059
- Financial charges -€3,015
down €3,015 (-42.4%), from €7,118 to €4,103
- Other operating charges -€2,101
down €2,101 (-42.6%), from €4,937 to €2,836
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.
Cash bridge derived
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 | €69,256 | €63,835 | -€5,421 | -7.8% |
| Fixed assets | 21/28 | €15,083 | €16,762 | +€1,679 | +11.1% |
| Tangible fixed assets | 22/27 | €15,083 | €16,762 | +€1,679 | +11.1% |
| Plant, machinery and equipment | 23 | €14,546 | €13,931 | -€614 | -4.2% |
| Furniture and vehicles | 24 | €538 | €2,830 | +€2,293 | +426.3% |
| Current assets | 29/58 | €54,172 | €47,073 | -€7,100 | -13.1% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,351 | €36,201 | -€151 | -0.4% |
| Trade receivables | 40 | €2,226 | €2,838 | +€611 | +27.5% |
| Other amounts receivable | 41 | €34,125 | €33,363 | -€762 | -2.2% |
| Cash at bank and in hand | 54/58 | €16,821 | €8,827 | -€7,994 | -47.5% |
| Deferred charges and accrued income | 490/1 | - | €1,045 | +€1,045 | |
| Total equity and liabilities | 10/49 | €69,256 | €63,835 | -€5,421 | -7.8% |
| Equity | 10/15 | €24,061 | €33,139 | +€9,078 | +37.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €9,078 | +€9,078 | |
| Distributable reserves | 133 | - | €9,078 | +€9,078 | |
| Profit (loss) carried forward | 14 | €21,061 | €21,061 | = | 0.0% |
| Amounts payable | 17/49 | €45,194 | €30,696 | -€14,499 | -32.1% |
| Amounts payable after more than one year | 17 | €13,156 | €9,357 | -€3,798 | -28.9% |
| Financial debts | 170/4 | €13,156 | €9,357 | -€3,798 | -28.9% |
| Amounts payable within one year | 42/48 | €32,039 | €21,338 | -€10,700 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €3,562 | €3,798 | +€237 | +6.6% |
| Trade debts | 44 | €16,543 | €8,416 | -€8,126 | -49.1% |
| Suppliers | 440/4 | €16,543 | €8,416 | -€8,126 | -49.1% |
| Taxes, remuneration and social security | 45 | €9,589 | €9,124 | -€465 | -4.9% |
| Taxes | 450/3 | €9,163 | €6,654 | -€2,509 | -27.4% |
| Remuneration and social security | 454/9 | €426 | €2,470 | +€2,044 | +479.3% |
| Other amounts payable | 47/48 | €2,345 | - | -€2,345 | |
| Goods, raw materials, services and sundry goods | 60/61 | €195,621 | €175,429 | -€20,192 | -10.3% |
| Remuneration, social security and pensions | 62 | €7,194 | €12,059 | +€4,865 | +67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,285 | €4,999 | +€714 | +16.7% |
| Other operating charges | 640/8 | €4,937 | €2,836 | -€2,101 | -42.6% |
| Gross operating margin | 9900 | €26,682 | €37,894 | +€11,212 | +42.0% |
| Operating profit (loss) | 9901 | €10,265 | €17,999 | +€7,734 | +75.3% |
| Financial income | 75/76B | €37 | €1 | -€36 | -98.4% |
| Recurring financial income | 75 | €37 | €1 | -€36 | -98.4% |
| Financial charges | 65/66B | €7,118 | €4,103 | -€3,015 | -42.4% |
| Recurring financial charges | 65 | €7,118 | €4,103 | -€3,015 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €3,184 | €13,897 | +€10,713 | +336.4% |
| Income taxes | 67/77 | €3,133 | €4,820 | +€1,687 | +53.8% |
| Profit (loss) for the period | 9904 | €51 | €9,078 | +€9,026 | +17608.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51 | €9,078 | +€9,026 | +17608.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.