Sushi Sun Arlon: 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 Sun Arlon
Largest movements
- Receivables within one year +€20,842
up €20,842 (+275.0%), from €7,580 to €28,422
of which Trade receivables: +€20,469
- Deferred charges and accrued income +€12,466
new in 2024: €12,466
- Tangible fixed assets -€2,699
down €2,699 (-69.5%), from €3,883 to €1,184
of which Plant, machinery and equipment: -€2,480
- Cash +€1,705
up €1,705 (+25.8%), from €6,621 to €8,326
mainly Tax, wage and social debts (+€14,182) and Trade debts (+€9,429)
- Tax, wage and social debts +€14,182
up €14,182 (+420.3%), from €3,374 to €17,556
of which Remuneration and social security: +€14,534
- Trade debts +€9,429
up €9,429 (+81.7%), from €11,537 to €20,966
of which Suppliers: +€20,966
- Profit (loss) carried forward +€8,704
up €8,704 (+31.8%), from -€27,389 to -€18,685
- Purchases and services +€67,318
new in 2024: €67,318
- Staff costs +€1,982
up €1,982 (+1216.0%), from €163 to €2,145
- Depreciation -€1,060
down €1,060 (-28.2%), from €3,758 to €2,698
- Financial charges -€956
no longer reported in 2024 (was €956)
- Other operating charges +€636
new in 2024: €636
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 | €18,084 | €50,398 | +€32,314 | +178.7% |
| Fixed assets | 21/28 | €3,883 | €1,184 | -€2,699 | -69.5% |
| Tangible fixed assets | 22/27 | €3,883 | €1,184 | -€2,699 | -69.5% |
| Land and buildings | 22 | €1,093 | €874 | -€219 | -20.0% |
| Plant, machinery and equipment | 23 | €2,790 | €310 | -€2,480 | -88.9% |
| Current assets | 29/58 | €14,201 | €49,214 | +€35,013 | +246.6% |
| Amounts receivable within one year | 40/41 | €7,580 | €28,422 | +€20,842 | +275.0% |
| Trade receivables | 40 | €6,395 | €26,864 | +€20,469 | +320.1% |
| Other amounts receivable | 41 | €1,185 | €1,558 | +€373 | +31.5% |
| Cash at bank and in hand | 54/58 | €6,621 | €8,326 | +€1,705 | +25.8% |
| Deferred charges and accrued income | 490/1 | - | €12,466 | +€12,466 | |
| Total equity and liabilities | 10/49 | €18,084 | €50,398 | +€32,314 | +178.7% |
| Equity | 10/15 | -€6,929 | €1,775 | +€8,704 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€27,389 | -€18,685 | +€8,704 | +31.8% |
| Amounts payable | 17/49 | €25,013 | €48,623 | +€23,610 | +94.4% |
| Amounts payable within one year | 42/48 | €24,023 | €47,633 | +€23,610 | +98.3% |
| Current portion of amounts payable after more than one year | 42 | €2,987 | €2,987 | = | 0.0% |
| Trade debts | 44 | €11,537 | €20,966 | +€9,429 | +81.7% |
| Suppliers | 440/4 | - | €20,966 | +€20,966 | |
| Bills of exchange payable | 441 | €11,537 | - | -€11,537 | |
| Advances received on contracts in progress | 46 | €5,362 | €5,362 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,374 | €17,556 | +€14,182 | +420.3% |
| Taxes | 450/3 | €1,582 | €1,230 | -€352 | -22.3% |
| Remuneration and social security | 454/9 | €1,792 | €16,326 | +€14,534 | +811.0% |
| Other amounts payable | 47/48 | €763 | €762 | -€1 | -0.1% |
| Accrued charges and deferred income | 492/3 | €990 | €990 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €67,318 | +€67,318 | |
| Remuneration, social security and pensions | 62 | €163 | €2,145 | +€1,982 | +1216.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,758 | €2,698 | -€1,060 | -28.2% |
| Other operating charges | 640/8 | - | €636 | +€636 | |
| Gross operating margin | 9900 | €14,483 | €14,183 | -€300 | -2.1% |
| Operating profit (loss) | 9901 | €10,562 | €8,704 | -€1,858 | -17.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €956 | - | -€956 | |
| Recurring financial charges | 65 | €956 | - | -€956 | |
| Profit (loss) for the period before taxes | 9903 | €9,608 | €8,704 | -€904 | -9.4% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €9,607 | €8,704 | -€903 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,607 | €8,704 | -€903 | -9.4% |
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 7 October 2026 via checked.be.