Sushi & Saki: 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 & Saki
Largest movements
- Tangible fixed assets -€5,243
down €5,243 (-31.2%), from €16,790 to €11,547
of which Furniture and vehicles: -€4,590
- Receivables within one year -€1,565
down €1,565 (-38.7%), from €4,042 to €2,477
of which Trade receivables: -€2,027
- Deferred charges and accrued income -€515
no longer reported in 2025 (was €515)
- Current portion of long-term debt -€5,545
no longer reported in 2025 (was €5,545)
- Trade debts -€1,771
down €1,771 (-16.9%), from €10,461 to €8,690
- Tax, wage and social debts -€567
down €567 (-10.9%), from €5,194 to €4,627
of which Taxes: -€669
- Profit (loss) carried forward +€361
up €361 (+10.9%), from €3,315 to €3,676
- Gross operating margin -€6,444
down €6,444 (-19.8%), from €32,590 to €26,146
- Staff costs -€3,180
down €3,180 (-16.1%), from €19,803 to €16,624
- Financial charges +€877
up €877 (+130%), from €677 to €1,554
of which Non-recurring financial charges: +€1,282
- Taxes -€669
down €669 (-32.8%), from €2,043 to €1,374
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 | €29,515 | €21,993 | -€7,522 | -25.5% |
| Fixed assets | 21/28 | €16,790 | €11,547 | -€5,243 | -31.2% |
| Tangible fixed assets | 22/27 | €16,790 | €11,547 | -€5,243 | -31.2% |
| Plant, machinery and equipment | 23 | €3,020 | €2,367 | -€653 | -21.6% |
| Furniture and vehicles | 24 | €13,770 | €9,180 | -€4,590 | -33.3% |
| Current assets | 29/58 | €12,725 | €10,447 | -€2,279 | -17.9% |
| Amounts receivable within one year | 40/41 | €4,042 | €2,477 | -€1,565 | -38.7% |
| Trade receivables | 40 | €2,478 | €451 | -€2,027 | -81.8% |
| Other amounts receivable | 41 | €1,563 | €2,026 | +€462 | +29.6% |
| Cash at bank and in hand | 54/58 | €8,169 | €7,969 | -€199 | -2.4% |
| Deferred charges and accrued income | 490/1 | €515 | - | -€515 | |
| Total equity and liabilities | 10/49 | €29,515 | €21,993 | -€7,522 | -25.5% |
| Equity | 10/15 | €8,315 | €8,676 | +€361 | +4.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,315 | €3,676 | +€361 | +10.9% |
| Amounts payable | 17/49 | €21,200 | €13,317 | -€7,883 | -37.2% |
| Amounts payable within one year | 42/48 | €21,200 | €13,317 | -€7,883 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €5,545 | - | -€5,545 | |
| Trade debts | 44 | €10,461 | €8,690 | -€1,771 | -16.9% |
| Suppliers | 440/4 | €10,461 | €8,690 | -€1,771 | -16.9% |
| Taxes, remuneration and social security | 45 | €5,194 | €4,627 | -€567 | -10.9% |
| Taxes | 450/3 | €2,077 | €1,408 | -€669 | -32.2% |
| Remuneration and social security | 454/9 | €3,117 | €3,220 | +€103 | +3.3% |
| Remuneration, social security and pensions | 62 | €19,803 | €16,624 | -€3,180 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,243 | €5,243 | = | 0.0% |
| Other operating charges | 640/8 | €1,136 | €999 | -€137 | -12.1% |
| Gross operating margin | 9900 | €32,590 | €26,146 | -€6,444 | -19.8% |
| Operating profit (loss) | 9901 | €6,407 | €3,279 | -€3,128 | -48.8% |
| Financial income | 75/76B | €6 | €10 | +€4 | +58.0% |
| Recurring financial income | 75 | €6 | €10 | +€4 | +58.0% |
| Financial charges | 65/66B | €677 | €1,554 | +€877 | +130% |
| Recurring financial charges | 65 | €677 | €272 | -€405 | -59.8% |
| Non-recurring financial charges | 66B | - | €1,282 | +€1,282 | |
| Profit (loss) for the period before taxes | 9903 | €5,736 | €1,735 | -€4,001 | -69.8% |
| Income taxes | 67/77 | €2,043 | €1,374 | -€669 | -32.8% |
| Profit (loss) for the period | 9904 | €3,693 | €361 | -€3,332 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,693 | €361 | -€3,332 | -90.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.