SUSHI TIME: 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 TIME
Largest movements
- Receivables within one year +€23,905
up €23,905 (+195.7%), from €12,215 to €36,120
of which Trade receivables: +€23,798
- Cash -€8,186
down €8,186 (-28.3%), from €28,964 to €20,778
mainly Receivables within one year (-€23,905) and Tax, wage and social debts (-€6,137)
- Tangible fixed assets -€2,994
down €2,994 (-22.9%), from €13,099 to €10,105
of which Furniture and vehicles: -€2,326
- Stocks and contracts -€2,854
down €2,854 (-8.4%), from €34,169 to €31,316
- Trade debts +€8,276
up €8,276 (+42.1%), from €19,680 to €27,956
- Other debts +€7,056
up €7,056 (+111.8%), from €6,311 to €13,367
- Tax, wage and social debts -€6,137
down €6,137 (-27.3%), from €22,521 to €16,384
of which Taxes: -€7,505
- Accrued charges and deferred income +€1,304
new in 2025: €1,304
- Gross operating margin +€16,791
up €16,791 (+15.3%), from €109,560 to €126,351
- Staff costs +€16,062
up €16,062 (+15.5%), from €103,810 to €119,872
- Taxes +€2,451
up €2,451 (+866.9%), from €283 to €2,733
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 | €89,118 | €99,066 | +€9,948 | +11.2% |
| Fixed assets | 21/28 | €13,099 | €10,105 | -€2,994 | -22.9% |
| Tangible fixed assets | 22/27 | €13,099 | €10,105 | -€2,994 | -22.9% |
| Land and buildings | 22 | €1,919 | €1,696 | -€223 | -11.6% |
| Plant, machinery and equipment | 23 | €1,892 | €1,446 | -€446 | -23.6% |
| Furniture and vehicles | 24 | €9,289 | €6,963 | -€2,326 | -25.0% |
| Current assets | 29/58 | €76,019 | €88,961 | +€12,942 | +17.0% |
| Stocks and contracts in progress | 3 | €34,169 | €31,316 | -€2,854 | -8.4% |
| Stocks | 30/36 | €34,169 | €31,316 | -€2,854 | -8.4% |
| Amounts receivable within one year | 40/41 | €12,215 | €36,120 | +€23,905 | +195.7% |
| Trade receivables | 40 | €11,611 | €35,409 | +€23,798 | +205.0% |
| Other amounts receivable | 41 | €604 | €711 | +€107 | +17.7% |
| Cash at bank and in hand | 54/58 | €28,964 | €20,778 | -€8,186 | -28.3% |
| Deferred charges and accrued income | 490/1 | €670 | €747 | +€77 | +11.5% |
| Total equity and liabilities | 10/49 | €89,118 | €99,066 | +€9,948 | +11.2% |
| Equity | 10/15 | €40,605 | €40,055 | -€551 | -1.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,605 | €34,055 | -€551 | -1.6% |
| Amounts payable | 17/49 | €48,513 | €59,011 | +€10,499 | +21.6% |
| Amounts payable within one year | 42/48 | €48,513 | €57,707 | +€9,195 | +19.0% |
| Trade debts | 44 | €19,680 | €27,956 | +€8,276 | +42.1% |
| Suppliers | 440/4 | €19,680 | €27,956 | +€8,276 | +42.1% |
| Taxes, remuneration and social security | 45 | €22,521 | €16,384 | -€6,137 | -27.3% |
| Taxes | 450/3 | €10,359 | €2,854 | -€7,505 | -72.5% |
| Remuneration and social security | 454/9 | €12,162 | €13,530 | +€1,368 | +11.2% |
| Other amounts payable | 47/48 | €6,311 | €13,367 | +€7,056 | +111.8% |
| Accrued charges and deferred income | 492/3 | - | €1,304 | +€1,304 | |
| Remuneration, social security and pensions | 62 | €103,810 | €119,872 | +€16,062 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,777 | €2,994 | +€1,217 | +68.5% |
| Other operating charges | 640/8 | €969 | €682 | -€287 | -29.6% |
| Gross operating margin | 9900 | €109,560 | €126,351 | +€16,791 | +15.3% |
| Operating profit (loss) | 9901 | €3,004 | €2,803 | -€202 | -6.7% |
| Financial income | 75/76B | €89 | €25 | -€64 | -72.1% |
| Recurring financial income | 75 | €89 | €25 | -€64 | -72.1% |
| Financial charges | 65/66B | €1,657 | €645 | -€1,012 | -61.1% |
| Recurring financial charges | 65 | €1,657 | €645 | -€1,012 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €1,436 | €2,182 | +€746 | +52.0% |
| Income taxes | 67/77 | €283 | €2,733 | +€2,451 | +866.9% |
| Profit (loss) for the period | 9904 | €1,154 | -€551 | -€1,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,154 | -€551 | -€1,704 |
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 2 October 2026 via checked.be.