SUSHI PUTTE: 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 PUTTE
Largest movements
- Receivables within one year -€105,253
down €105,253 (-77.7%), from €135,403 to €30,150
of which Other amounts receivable: -€88,938
- Tangible fixed assets +€79,006
up €79,006 (+50.6%), from €156,205 to €235,211
of which Land and buildings: +€104,853
- Stocks and contracts +€8,489
up €8,489 (+77.3%), from €10,979 to €19,468
- Financial fixed assets +€6,000
up €6,000 (+144.9%), from €4,140 to €10,140
- Cash +€4,593
up €4,593 (+208.4%), from €2,203 to €6,796
mainly Receivables within one year (+€105,253) and Tax, wage and social debts (+€35,256)
- Trade debts -€75,331
down €75,331 (-66.3%), from €113,607 to €38,277
- Tax, wage and social debts +€35,256
up €35,256 (+198.8%), from €17,732 to €52,988
of which Remuneration and social security: +€35,566
- Debts after one year +€20,148
up €20,148 (+20.1%), from €100,000 to €120,148
- Profit (loss) carried forward +€12,956
up €12,956 (+51.3%), from €25,233 to €38,189
- Other debts -€9,714
down €9,714 (-15.9%), from €61,248 to €51,534
- Financial charges +€3,932
up €3,932 (+165.6%), from €2,375 to €6,306
- Staff costs -€2,985
down €2,985 (-1.2%), from €245,010 to €242,025
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.
Cash bridge derived
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 | €319,820 | €311,156 | -€8,664 | -2.7% |
| Fixed assets | 21/28 | €171,235 | €254,742 | +€83,506 | +48.8% |
| Intangible fixed assets | 21 | €10,890 | €9,390 | -€1,500 | -13.8% |
| Tangible fixed assets | 22/27 | €156,205 | €235,211 | +€79,006 | +50.6% |
| Land and buildings | 22 | €106,826 | €211,679 | +€104,853 | +98.2% |
| Plant, machinery and equipment | 23 | €45,048 | €21,264 | -€23,784 | -52.8% |
| Furniture and vehicles | 24 | €4,331 | €2,269 | -€2,062 | -47.6% |
| Financial fixed assets | 28 | €4,140 | €10,140 | +€6,000 | +144.9% |
| Current assets | 29/58 | €148,585 | €56,414 | -€92,171 | -62.0% |
| Stocks and contracts in progress | 3 | €10,979 | €19,468 | +€8,489 | +77.3% |
| Stocks | 30/36 | €10,979 | €19,468 | +€8,489 | +77.3% |
| Amounts receivable within one year | 40/41 | €135,403 | €30,150 | -€105,253 | -77.7% |
| Trade receivables | 40 | €29,644 | €13,329 | -€16,315 | -55.0% |
| Other amounts receivable | 41 | €105,759 | €16,821 | -€88,938 | -84.1% |
| Cash at bank and in hand | 54/58 | €2,203 | €6,796 | +€4,593 | +208.4% |
| Total equity and liabilities | 10/49 | €319,820 | €311,156 | -€8,664 | -2.7% |
| Equity | 10/15 | €27,233 | €40,189 | +€12,956 | +47.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,233 | €38,189 | +€12,956 | +51.3% |
| Amounts payable | 17/49 | €292,587 | €270,967 | -€21,620 | -7.4% |
| Amounts payable after more than one year | 17 | €100,000 | €120,148 | +€20,148 | +20.1% |
| Financial debts | 170/4 | €100,000 | €120,148 | +€20,148 | +20.1% |
| Amounts payable within one year | 42/48 | €192,587 | €150,819 | -€41,768 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,021 | +€8,021 | |
| Trade debts | 44 | €113,607 | €38,277 | -€75,331 | -66.3% |
| Suppliers | 440/4 | €113,607 | €38,277 | -€75,331 | -66.3% |
| Taxes, remuneration and social security | 45 | €17,732 | €52,988 | +€35,256 | +198.8% |
| Taxes | 450/3 | €3,235 | €2,925 | -€310 | -9.6% |
| Remuneration and social security | 454/9 | €14,497 | €50,063 | +€35,566 | +245.3% |
| Other amounts payable | 47/48 | €61,248 | €51,534 | -€9,714 | -15.9% |
| Remuneration, social security and pensions | 62 | €245,010 | €242,025 | -€2,985 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,366 | €32,087 | -€279 | -0.9% |
| Other operating charges | 640/8 | €901 | €652 | -€249 | -27.7% |
| Gross operating margin | 9900 | €296,826 | €297,264 | +€438 | +0.1% |
| Operating profit (loss) | 9901 | €18,549 | €22,500 | +€3,952 | +21.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,375 | €6,306 | +€3,932 | +165.6% |
| Recurring financial charges | 65 | €2,375 | €6,306 | +€3,932 | +165.6% |
| Profit (loss) for the period before taxes | 9903 | €16,174 | €16,195 | +€21 | +0.1% |
| Income taxes | 67/77 | €4,524 | €3,239 | -€1,285 | -28.4% |
| Profit (loss) for the period | 9904 | €11,650 | €12,956 | +€1,305 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,650 | €12,956 | +€1,305 | +11.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.