Sushi Oden: what changed
Sushi Oden
Largest movements
- Cash -€64,485
down €64,485 (-82.1%), from €78,559 to €14,074
mainly Investment in fixed assets (net) (-€60,827) and Tax, wage and social debts (-€13,489)
- Tangible fixed assets +€53,396
up €53,396 (+804%), from €6,638 to €60,034
of which Furniture and vehicles: +€54,796
- Receivables within one year +€9,905
up €9,905 (+273%), from €3,627 to €13,532
of which Other amounts receivable: +€9,770
- Tax, wage and social debts -€13,489
down €13,489 (-70.3%), from €19,178 to €5,689
of which Taxes: -€10,761
- Reserves +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Trade debts +€1,517
up €1,517 (+87.6%), from €1,731 to €3,247
- Turnover -€114,347
down €114,347 (-35.1%), from €325,422 to €211,075
- Purchases and services -€62,082
down €62,082 (-24.9%), from €248,856 to €186,775
- Gross operating margin -€47,914
down €47,914 (-62.2%), from €77,043 to €29,129
- Taxes -€10,761
down €10,761 (-65.4%), from €16,450 to €5,689
- Depreciation +€4,784
up €4,784 (+166%), from €2,889 to €7,673
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,709 | €93,323 | -€1,386 | -1.5% |
| Formation expenses | 20 | €787 | €545 | -€243 | -30.8% |
| Fixed assets | 21/28 | €9,193 | €62,589 | +€53,396 | +581% |
| Tangible fixed assets | 22/27 | €6,638 | €60,034 | +€53,396 | +804% |
| Plant, machinery and equipment | 23 | €4,783 | €3,383 | -€1,400 | -29.3% |
| Furniture and vehicles | 24 | €1,854 | €56,650 | +€54,796 | +2,955% |
| Financial fixed assets | 28 | €2,556 | €2,556 | = | 0.0% |
| Current assets | 29/58 | €84,729 | €30,189 | -€54,540 | -64.4% |
| Stocks and contracts in progress | 3 | €2,543 | €2,583 | +€40 | +1.6% |
| Stocks | 30/36 | €2,543 | €2,583 | +€40 | +1.6% |
| Amounts receivable within one year | 40/41 | €3,627 | €13,532 | +€9,905 | +273% |
| Trade receivables | 40 | €1,095 | €1,230 | +€135 | +12.3% |
| Other amounts receivable | 41 | €2,532 | €12,303 | +€9,770 | +386% |
| Cash at bank and in hand | 54/58 | €78,559 | €14,074 | -€64,485 | -82.1% |
| Total equity and liabilities | 10/49 | €94,709 | €93,323 | -€1,386 | -1.5% |
| Equity | 10/15 | €73,801 | €84,387 | +€10,586 | +14.3% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Distributable reserves | 133 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Profit (loss) carried forward | 14 | €35,801 | €36,387 | +€586 | +1.6% |
| Amounts payable | 17/49 | €20,909 | €8,936 | -€11,972 | -57.3% |
| Amounts payable within one year | 42/48 | €20,909 | €8,936 | -€11,972 | -57.3% |
| Trade debts | 44 | €1,731 | €3,247 | +€1,517 | +87.6% |
| Suppliers | 440/4 | €1,731 | €3,247 | +€1,517 | +87.6% |
| Taxes, remuneration and social security | 45 | €19,178 | €5,689 | -€13,489 | -70.3% |
| Taxes | 450/3 | €16,450 | €5,689 | -€10,761 | -65.4% |
| Remuneration and social security | 454/9 | €2,728 | - | -€2,728 | |
| Turnover | 70 | €325,422 | €211,075 | -€114,347 | -35.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €248,856 | €186,775 | -€62,082 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,889 | €7,673 | +€4,784 | +166% |
| Other operating charges | 640/8 | €1,736 | €5,116 | +€3,380 | +195% |
| Gross operating margin | 9900 | €77,043 | €29,129 | -€47,914 | -62.2% |
| Operating profit (loss) | 9901 | €72,418 | €16,340 | -€56,078 | -77.4% |
| Financial charges | 65/66B | €167 | €64 | -€103 | -61.5% |
| Recurring financial charges | 65 | €167 | €64 | -€103 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €72,251 | €16,275 | -€55,976 | -77.5% |
| Income taxes | 67/77 | €16,450 | €5,689 | -€10,761 | -65.4% |
| Profit (loss) for the period | 9904 | €55,801 | €10,586 | -€45,214 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,801 | €10,586 | -€45,214 | -81.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.