SUSHI WORLD: 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 WORLD
Largest movements
- Receivables within one year +€26,284
up €26,284 (+33.5%), from €78,346 to €104,629
of which Other amounts receivable: +€27,784
- Stocks and contracts -€4,346
down €4,346 (-100%), from €4,346 to €0
- Tangible fixed assets -€3,024
down €3,024 (-38.6%), from €7,828 to €4,804
of which Plant, machinery and equipment: -€1,709
- Cash -€1,758
down €1,758 (-10.4%), from €16,963 to €15,205
mainly Receivables within one year (-€26,284) and Accrued charges and deferred income (-€20,813)
- Debts after one year +€37,610
up €37,610 (+114%), from €33,074 to €70,684
- Accrued charges and deferred income -€20,813
down €20,813 (-91.2%), from €22,813 to €2,000
- Tax, wage and social debts -€16,798
down €16,798 (-26.9%), from €62,476 to €45,678
of which Remuneration and social security: -€22,626
- Trade debts +€16,547
up €16,547 (+37.1%), from €44,610 to €61,157
- Provisions -€10,000
down €10,000 (-100%), from €10,000 to €0
of which Provisions for liabilities and charges: -€10,000
- Gross operating margin +€13,724
up €13,724 (+11.1%), from €123,777 to €137,502
- Staff costs +€11,478
up €11,478 (+10.1%), from €113,826 to €125,304
- Provisions -€10,000
down €10,000, from €0 to -€10,000
- Financial charges +€3,975
up €3,975 (+118%), from €3,363 to €7,339
- Financial income -€3,286
down €3,286 (-100%), from €3,286 to €0
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 | €114,483 | €131,638 | +€17,156 | +15.0% |
| Fixed assets | 21/28 | €14,828 | €11,804 | -€3,024 | -20.4% |
| Tangible fixed assets | 22/27 | €7,828 | €4,804 | -€3,024 | -38.6% |
| Plant, machinery and equipment | 23 | €3,939 | €2,230 | -€1,709 | -43.4% |
| Furniture and vehicles | 24 | €2,966 | €2,497 | -€469 | -15.8% |
| Other tangible fixed assets | 26 | €923 | €77 | -€846 | -91.6% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €99,654 | €119,834 | +€20,180 | +20.2% |
| Stocks and contracts in progress | 3 | €4,346 | €0 | -€4,346 | -100% |
| Stocks | 30/36 | €4,346 | €0 | -€4,346 | -100% |
| Amounts receivable within one year | 40/41 | €78,346 | €104,629 | +€26,284 | +33.5% |
| Trade receivables | 40 | €25,500 | €24,000 | -€1,500 | -5.9% |
| Other amounts receivable | 41 | €52,846 | €80,629 | +€27,784 | +52.6% |
| Cash at bank and in hand | 54/58 | €16,963 | €15,205 | -€1,758 | -10.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €114,483 | €131,638 | +€17,156 | +15.0% |
| Equity | 10/15 | -€72,175 | -€66,399 | +€5,776 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€90,775 | -€84,999 | +€5,776 | +6.4% |
| Provisions and deferred taxes | 16 | €10,000 | €0 | -€10,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €0 | -€10,000 | -100% |
| Other liabilities and charges | 164/5 | €10,000 | €0 | -€10,000 | -100% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €176,658 | €198,037 | +€21,379 | +12.1% |
| Amounts payable after more than one year | 17 | €33,074 | €70,684 | +€37,610 | +114% |
| Financial debts | 170/4 | €33,074 | €70,684 | +€37,610 | +114% |
| Amounts payable within one year | 42/48 | €120,771 | €125,353 | +€4,582 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €13,057 | €17,890 | +€4,833 | +37.0% |
| Trade debts | 44 | €44,610 | €61,157 | +€16,547 | +37.1% |
| Suppliers | 440/4 | €44,610 | €61,157 | +€16,547 | +37.1% |
| Taxes, remuneration and social security | 45 | €62,476 | €45,678 | -€16,798 | -26.9% |
| Taxes | 450/3 | €3,307 | €9,135 | +€5,828 | +176% |
| Remuneration and social security | 454/9 | €59,169 | €36,543 | -€22,626 | -38.2% |
| Other amounts payable | 47/48 | €628 | €628 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €22,813 | €2,000 | -€20,813 | -91.2% |
| Remuneration, social security and pensions | 62 | €113,826 | €125,304 | +€11,478 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,192 | €4,329 | -€863 | -16.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€10,000 | -€10,000 | |
| Other operating charges | 640/8 | €2,268 | €1,645 | -€623 | -27.5% |
| Non-recurring operating charges | 66A | €3,638 | €0 | -€3,638 | -100% |
| Gross operating margin | 9900 | €123,777 | €137,502 | +€13,724 | +11.1% |
| Operating profit (loss) | 9901 | -€1,147 | €16,223 | +€17,370 | |
| Financial income | 75/76B | €3,286 | €0 | -€3,286 | -100% |
| Recurring financial income | 75 | €3,286 | €0 | -€3,286 | -100% |
| Financial charges | 65/66B | €3,363 | €7,339 | +€3,975 | +118% |
| Recurring financial charges | 65 | €3,363 | €7,339 | +€3,975 | +118% |
| Profit (loss) for the period before taxes | 9903 | -€1,224 | €8,885 | +€10,109 | |
| Transfer from deferred taxes | 780 | €360 | €0 | -€360 | -100% |
| Income taxes | 67/77 | €1,030 | €3,108 | +€2,078 | +202% |
| Profit (loss) for the period | 9904 | -€1,894 | €5,776 | +€7,671 | |
| Transfer from tax-exempt reserves | 789 | €1,440 | €0 | -€1,440 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€454 | €5,776 | +€6,231 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.