Sushieper: 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.
Sushieper
Largest movements
- Receivables within one year +€71,815
new in 2025: €71,815
of which Other amounts receivable: +€70,000
- Cash -€47,268
down €47,268 (-39.4%), from €119,902 to €72,634
mainly Receivables within one year (-€71,815) and Debts after one year (-€43,324)
- Tangible fixed assets -€24,547
down €24,547 (-19.8%), from €123,805 to €99,258
of which Furniture and vehicles: -€14,623
- Intangible fixed assets -€13,000
down €13,000 (-19.5%), from €66,527 to €53,527
- Debts after one year -€43,324
down €43,324 (-57.0%), from €75,993 to €32,669
of which Financial debts: -€31,724
- Reserves +€27,438
up €27,438 (+16.0%), from €171,106 to €198,544
- Trade debts +€6,868
up €6,868 (+136.0%), from €5,049 to €11,916
- Gross operating margin +€13,686
up €13,686 (+5.8%), from €237,316 to €251,002
- Staff costs +€6,654
up €6,654 (+4.5%), from €146,257 to €152,910
- Taxes +€3,023
up €3,023 (+31.0%), from €9,765 to €12,788
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 | €312,033 | €300,271 | -€11,762 | -3.8% |
| Fixed assets | 21/28 | €192,132 | €154,585 | -€37,547 | -19.5% |
| Intangible fixed assets | 21 | €66,527 | €53,527 | -€13,000 | -19.5% |
| Tangible fixed assets | 22/27 | €123,805 | €99,258 | -€24,547 | -19.8% |
| Plant, machinery and equipment | 23 | €15,281 | €11,560 | -€3,720 | -24.3% |
| Furniture and vehicles | 24 | €69,967 | €55,344 | -€14,623 | -20.9% |
| Other tangible fixed assets | 26 | €38,557 | €32,353 | -€6,204 | -16.1% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €119,902 | €145,686 | +€25,785 | +21.5% |
| Stocks and contracts in progress | 3 | - | €1,238 | +€1,238 | |
| Stocks | 30/36 | - | €1,238 | +€1,238 | |
| Amounts receivable within one year | 40/41 | - | €71,815 | +€71,815 | |
| Trade receivables | 40 | - | €1,815 | +€1,815 | |
| Other amounts receivable | 41 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €119,902 | €72,634 | -€47,268 | -39.4% |
| Total equity and liabilities | 10/49 | €312,033 | €300,271 | -€11,762 | -3.8% |
| Equity | 10/15 | €181,106 | €208,544 | +€27,438 | +15.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €171,106 | €198,544 | +€27,438 | +16.0% |
| Distributable reserves | 133 | €171,106 | €198,544 | +€27,438 | +16.0% |
| Amounts payable | 17/49 | €130,927 | €91,728 | -€39,200 | -29.9% |
| Amounts payable after more than one year | 17 | €75,993 | €32,669 | -€43,324 | -57.0% |
| Financial debts | 170/4 | €64,392 | €32,669 | -€31,724 | -49.3% |
| Other amounts payable | 178/9 | €11,600 | - | -€11,600 | |
| Amounts payable within one year | 42/48 | €54,934 | €59,059 | +€4,125 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €30,465 | €31,724 | +€1,258 | +4.1% |
| Trade debts | 44 | €5,049 | €11,916 | +€6,868 | +136.0% |
| Suppliers | 440/4 | €5,049 | €11,916 | +€6,868 | +136.0% |
| Taxes, remuneration and social security | 45 | €15,284 | €14,140 | -€1,144 | -7.5% |
| Taxes | 450/3 | €15,284 | €14,140 | -€1,144 | -7.5% |
| Other amounts payable | 47/48 | €4,136 | €1,279 | -€2,858 | -69.1% |
| Remuneration, social security and pensions | 62 | €146,257 | €152,910 | +€6,654 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,712 | €47,825 | -€1,887 | -3.8% |
| Other operating charges | 640/8 | €4,109 | €4,075 | -€34 | -0.8% |
| Gross operating margin | 9900 | €237,316 | €251,002 | +€13,686 | +5.8% |
| Operating profit (loss) | 9901 | €37,238 | €46,191 | +€8,953 | +24.0% |
| Financial charges | 65/66B | €6,388 | €5,966 | -€422 | -6.6% |
| Recurring financial charges | 65 | €6,388 | €5,966 | -€422 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €30,850 | €40,225 | +€9,375 | +30.4% |
| Income taxes | 67/77 | €9,765 | €12,788 | +€3,023 | +31.0% |
| Profit (loss) for the period | 9904 | €21,085 | €27,438 | +€6,352 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,085 | €27,438 | +€6,352 | +30.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.