SUSHILINE: 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.
SUSHILINE
Largest movements
- Tangible fixed assets +€3,384
up €3,384 (+33.2%), from €10,190 to €13,574
of which Furniture and vehicles: +€2,173
- Receivables within one year +€3,201
up €3,201 (+64.8%), from €4,936 to €8,137
of which Trade receivables: +€3,132
- Reserves +€40,000
up €40,000 (+42.4%), from €94,317 to €134,317
of which Distributable reserves: +€40,000
- Tax, wage and social debts -€18,327
down €18,327 (-39.9%), from €45,980 to €27,653
of which Taxes: -€17,157
- Other debts -€13,997
down €13,997 (-90.7%), from €15,441 to €1,443
- Trade debts -€5,172
down €5,172 (-54.9%), from €9,412 to €4,240
- Turnover -€364,421
no longer reported in 2025 (was €364,421)
- Gross operating margin +€26,054
up €26,054 (+34.7%), from €74,983 to €101,037
- Purchases and services +€16,200
up €16,200 (+5.5%), from €294,515 to €310,715
- Taxes +€11,719
up €11,719 (+75.1%), from €15,602 to €27,321
- Staff costs +€5,894
up €5,894 (+31.2%), from €18,916 to €24,811
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 | €220,461 | €225,004 | +€4,543 | +2.1% |
| Formation expenses | 20 | €684 | €489 | -€196 | -28.6% |
| Fixed assets | 21/28 | €11,270 | €14,654 | +€3,384 | +30.0% |
| Tangible fixed assets | 22/27 | €10,190 | €13,574 | +€3,384 | +33.2% |
| Land and buildings | 22 | €977 | €2,188 | +€1,212 | +124.0% |
| Furniture and vehicles | 24 | €9,213 | €11,385 | +€2,173 | +23.6% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €208,507 | €209,862 | +€1,355 | +0.6% |
| Stocks and contracts in progress | 3 | €3,150 | €1,549 | -€1,601 | -50.8% |
| Stocks | 30/36 | €3,150 | €1,549 | -€1,601 | -50.8% |
| Amounts receivable within one year | 40/41 | €4,936 | €8,137 | +€3,201 | +64.8% |
| Trade receivables | 40 | - | €3,132 | +€3,132 | |
| Other amounts receivable | 41 | €4,936 | €5,006 | +€69 | +1.4% |
| Cash at bank and in hand | 54/58 | €200,421 | €200,175 | -€245 | -0.1% |
| Total equity and liabilities | 10/49 | €220,461 | €225,004 | +€4,543 | +2.1% |
| Equity | 10/15 | €149,628 | €191,667 | +€42,039 | +28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,317 | €134,317 | +€40,000 | +42.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €92,457 | €132,457 | +€40,000 | +43.3% |
| Profit (loss) carried forward | 14 | €36,711 | €38,750 | +€2,039 | +5.6% |
| Amounts payable | 17/49 | €70,833 | €33,337 | -€37,496 | -52.9% |
| Amounts payable within one year | 42/48 | €70,833 | €33,337 | -€37,496 | -52.9% |
| Trade debts | 44 | €9,412 | €4,240 | -€5,172 | -54.9% |
| Suppliers | 440/4 | €9,412 | €4,240 | -€5,172 | -54.9% |
| Taxes, remuneration and social security | 45 | €45,980 | €27,653 | -€18,327 | -39.9% |
| Taxes | 450/3 | €44,214 | €27,057 | -€17,157 | -38.8% |
| Remuneration and social security | 454/9 | €1,766 | €597 | -€1,169 | -66.2% |
| Other amounts payable | 47/48 | €15,441 | €1,443 | -€13,997 | -90.7% |
| Turnover | 70 | €364,421 | - | -€364,421 | |
| Goods, raw materials, services and sundry goods | 60/61 | €294,515 | €310,715 | +€16,200 | +5.5% |
| Remuneration, social security and pensions | 62 | €18,916 | €24,811 | +€5,894 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,043 | €4,316 | -€727 | -14.4% |
| Other operating charges | 640/8 | €1,259 | €2,026 | +€767 | +60.9% |
| Gross operating margin | 9900 | €74,983 | €101,037 | +€26,054 | +34.7% |
| Operating profit (loss) | 9901 | €49,765 | €69,884 | +€20,120 | +40.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €810 | €525 | -€285 | -35.2% |
| Recurring financial charges | 65 | €810 | €525 | -€285 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €48,955 | €69,359 | +€20,405 | +41.7% |
| Income taxes | 67/77 | €15,602 | €27,321 | +€11,719 | +75.1% |
| Profit (loss) for the period | 9904 | €33,353 | €42,039 | +€8,686 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,353 | €42,039 | +€8,686 | +26.0% |
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 6 October 2026 via checked.be.