SUSHIMAY: 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.
SUSHIMAY
Largest movements
- Cash +€3,082
up €3,082 (+96.2%), from €3,204 to €6,286
mainly Net result for the year (+€7,748) and Trade debts (+€2,676)
- Receivables within one year +€2,743
up €2,743 (+47.9%), from €5,726 to €8,470
of which Other amounts receivable: +€2,830
- Stocks and contracts +€1,582
up €1,582 (+63.5%), from €2,490 to €4,072
- Tangible fixed assets -€697
down €697 (-9.7%), from €7,154 to €6,457
of which Other tangible fixed assets: -€779
- Reserves +€7,748
up €7,748 (+73.5%), from €10,543 to €18,291
- Debts after one year -€2,873
no longer reported in 2025 (was €2,873)
- Trade debts +€2,676
up €2,676 (+162%), from €1,656 to €4,332
- Advances received -€667
down €667 (-89.6%), from €745 to €78
- Gross operating margin -€5,317
down €5,317 (-29.9%), from €17,759 to €12,442
- Other operating charges -€2,348
down €2,348 (-60.1%), from €3,910 to €1,562
- Taxes -€280
down €280 (-26.5%), from €1,054 to €775
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 | €18,941 | €25,607 | +€6,666 | +35.2% |
| Fixed assets | 21/28 | €7,477 | €6,780 | -€697 | -9.3% |
| Tangible fixed assets | 22/27 | €7,154 | €6,457 | -€697 | -9.7% |
| Plant, machinery and equipment | 23 | €3,145 | €3,695 | +€550 | +17.5% |
| Furniture and vehicles | 24 | €1,035 | €567 | -€468 | -45.2% |
| Other tangible fixed assets | 26 | €2,975 | €2,196 | -€779 | -26.2% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €11,465 | €18,828 | +€7,363 | +64.2% |
| Stocks and contracts in progress | 3 | €2,490 | €4,072 | +€1,582 | +63.5% |
| Stocks | 30/36 | €2,490 | €4,072 | +€1,582 | +63.5% |
| Amounts receivable within one year | 40/41 | €5,726 | €8,470 | +€2,743 | +47.9% |
| Trade receivables | 40 | €5,311 | €5,224 | -€87 | -1.6% |
| Other amounts receivable | 41 | €415 | €3,246 | +€2,830 | +682% |
| Cash at bank and in hand | 54/58 | €3,204 | €6,286 | +€3,082 | +96.2% |
| Deferred charges and accrued income | 490/1 | €44 | - | -€44 | |
| Total equity and liabilities | 10/49 | €18,941 | €25,607 | +€6,666 | +35.2% |
| Equity | 10/15 | €11,595 | €19,342 | +€7,748 | +66.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Contributions outside capital | 11 | €1 | €1 | = | 0.0% |
| Other | 1109/19 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €10,543 | €18,291 | +€7,748 | +73.5% |
| Distributable reserves | 133 | €10,543 | €18,291 | +€7,748 | +73.5% |
| Profit (loss) carried forward | 14 | €1,051 | €1,051 | = | 0.0% |
| Amounts payable | 17/49 | €7,347 | €6,265 | -€1,081 | -14.7% |
| Amounts payable after more than one year | 17 | €2,873 | - | -€2,873 | |
| Other amounts payable | 178/9 | €2,873 | - | -€2,873 | |
| Amounts payable within one year | 42/48 | €4,474 | €6,265 | +€1,792 | +40.0% |
| Trade debts | 44 | €1,656 | €4,332 | +€2,676 | +162% |
| Suppliers | 440/4 | €1,656 | €4,332 | +€2,676 | +162% |
| Advances received on contracts in progress | 46 | €745 | €78 | -€667 | -89.6% |
| Taxes, remuneration and social security | 45 | €2,065 | €1,848 | -€217 | -10.5% |
| Taxes | 450/3 | €1,065 | €848 | -€217 | -20.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €8 | €8 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,312 | €2,419 | +€107 | +4.6% |
| Other operating charges | 640/8 | €3,910 | €1,562 | -€2,348 | -60.1% |
| Non-recurring operating charges | 66A | €73 | - | -€73 | |
| Gross operating margin | 9900 | €17,759 | €12,442 | -€5,317 | -29.9% |
| Operating profit (loss) | 9901 | €11,464 | €8,461 | -€3,003 | -26.2% |
| Financial income | 75/76B | €320 | €189 | -€131 | -41.0% |
| Recurring financial income | 75 | €320 | €189 | -€131 | -41.0% |
| Financial charges | 65/66B | €187 | €128 | -€59 | -31.7% |
| Recurring financial charges | 65 | €187 | €128 | -€59 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €11,597 | €8,522 | -€3,075 | -26.5% |
| Income taxes | 67/77 | €1,054 | €775 | -€280 | -26.5% |
| Profit (loss) for the period | 9904 | €10,543 | €7,748 | -€2,795 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,543 | €7,748 | -€2,795 | -26.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.