SUSHINVEST: what changed
SUSHINVEST
Largest movements
- Cash +€11,636
up €11,636 (+50.2%), from €23,169 to €34,805
mainly Net result for the year (+€16,505) and Depreciation (+€6,838)
- Tangible fixed assets -€6,838
down €6,838 (-34.6%), from €19,771 to €12,934
- Receivables within one year +€2,430
up €2,430 (+17.6%), from €13,785 to €16,215
of which Trade receivables: +€2,901
- Deferred charges and accrued income +€763
up €763 (+32.0%), from €2,382 to €3,145
- Profit (loss) carried forward +€16,505
up €16,505 (+1,015%), from €1,626 to €18,131
- Tax, wage and social debts -€5,275
down €5,275 (-64.3%), from €8,198 to €2,923
- Other debts -€2,682
down €2,682 (-9.6%), from €28,023 to €25,342
- Gross operating margin -€2,964
down €2,964 (-8.7%), from €34,141 to €31,177
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,107 | €67,098 | +€7,991 | +13.5% |
| Fixed assets | 21/28 | €19,771 | €12,934 | -€6,838 | -34.6% |
| Tangible fixed assets | 22/27 | €19,771 | €12,934 | -€6,838 | -34.6% |
| Furniture and vehicles | 24 | €19,771 | €12,934 | -€6,838 | -34.6% |
| Current assets | 29/58 | €39,336 | €54,165 | +€14,829 | +37.7% |
| Amounts receivable within one year | 40/41 | €13,785 | €16,215 | +€2,430 | +17.6% |
| Trade receivables | 40 | €12,231 | €15,131 | +€2,901 | +23.7% |
| Other amounts receivable | 41 | €1,554 | €1,083 | -€470 | -30.3% |
| Cash at bank and in hand | 54/58 | €23,169 | €34,805 | +€11,636 | +50.2% |
| Deferred charges and accrued income | 490/1 | €2,382 | €3,145 | +€763 | +32.0% |
| Total equity and liabilities | 10/49 | €59,107 | €67,098 | +€7,991 | +13.5% |
| Equity | 10/15 | €22,086 | €38,591 | +€16,505 | +74.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,626 | €18,131 | +€16,505 | +1,015% |
| Amounts payable | 17/49 | €37,021 | €28,507 | -€8,514 | -23.0% |
| Amounts payable within one year | 42/48 | €37,021 | €28,507 | -€8,514 | -23.0% |
| Financial debts | 43 | €40 | €41 | +€1 | +2.5% |
| Credit institutions | 430/8 | €40 | €41 | +€1 | +2.5% |
| Trade debts | 44 | €760 | €201 | -€559 | -73.5% |
| Suppliers | 440/4 | €760 | €201 | -€559 | -73.5% |
| Taxes, remuneration and social security | 45 | €8,198 | €2,923 | -€5,275 | -64.3% |
| Taxes | 450/3 | €8,198 | €2,923 | -€5,275 | -64.3% |
| Other amounts payable | 47/48 | €28,023 | €25,342 | -€2,682 | -9.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,832 | €6,838 | +€5 | +0.1% |
| Other operating charges | 640/8 | €1,336 | €1,229 | -€107 | -8.0% |
| Gross operating margin | 9900 | €34,141 | €31,177 | -€2,964 | -8.7% |
| Operating profit (loss) | 9901 | €25,973 | €23,110 | -€2,863 | -11.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €159 | €189 | +€31 | +19.3% |
| Recurring financial charges | 65 | €159 | €189 | +€31 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €25,814 | €22,921 | -€2,893 | -11.2% |
| Income taxes | 67/77 | €6,446 | €6,417 | -€30 | -0.5% |
| Profit (loss) for the period | 9904 | €19,368 | €16,505 | -€2,864 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,368 | €16,505 | -€2,864 | -14.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.