THE SUSHI: 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.
THE SUSHI
Largest movements
- Tangible fixed assets +€140,923
new in 2025: €140,923
of which Assets under construction and advance payments: +€76,572
- Receivables within one year -€6,103
down €6,103 (-5.0%), from €123,015 to €116,912
of which Trade receivables: -€8,001
- Other debts +€152,285
up €152,285 (+133%), from €114,398 to €266,683
- Profit (loss) carried forward -€122,984
down €122,984 (-1,054%), from -€11,672 to -€134,656
- Trade debts +€113,425
up €113,425 (+844%), from €13,438 to €126,863
- Tax, wage and social debts -€5,356
no longer reported in 2025 (was €5,356)
- Gross operating margin -€42,820
down €42,820 (-415%), from -€10,324 to -€53,143
- Depreciation +€5,877
up €5,877 (+439%), from €1,339 to €7,217
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 | €123,019 | €260,390 | +€137,371 | +112% |
| Fixed assets | 21/28 | - | €142,823 | +€142,823 | |
| Tangible fixed assets | 22/27 | - | €140,923 | +€140,923 | |
| Plant, machinery and equipment | 23 | - | €43,381 | +€43,381 | |
| Furniture and vehicles | 24 | - | €18,645 | +€18,645 | |
| Other tangible fixed assets | 26 | - | €2,325 | +€2,325 | |
| Assets under construction and advance payments | 27 | - | €76,572 | +€76,572 | |
| Financial fixed assets | 28 | - | €1,900 | +€1,900 | |
| Current assets | 29/58 | €123,019 | €117,567 | -€5,452 | -4.4% |
| Amounts receivable within one year | 40/41 | €123,015 | €116,912 | -€6,103 | -5.0% |
| Trade receivables | 40 | €122,946 | €114,945 | -€8,001 | -6.5% |
| Other amounts receivable | 41 | €69 | €1,968 | +€1,899 | +2,752% |
| Cash at bank and in hand | 54/58 | €4 | €404 | +€400 | +10,314% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €123,019 | €260,390 | +€137,371 | +112% |
| Equity | 10/15 | -€10,172 | -€133,156 | -€122,984 | -1,209% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,672 | -€134,656 | -€122,984 | -1,054% |
| Amounts payable | 17/49 | €133,192 | €393,546 | +€260,354 | +195% |
| Amounts payable within one year | 42/48 | €133,192 | €393,546 | +€260,354 | +195% |
| Trade debts | 44 | €13,438 | €126,863 | +€113,425 | +844% |
| Suppliers | 440/4 | €13,438 | €126,863 | +€113,425 | +844% |
| Taxes, remuneration and social security | 45 | €5,356 | - | -€5,356 | |
| Taxes | 450/3 | €5,356 | - | -€5,356 | |
| Other amounts payable | 47/48 | €114,398 | €266,683 | +€152,285 | +133% |
| Non-recurring operating income | 76A | €62,187 | - | -€62,187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €7,217 | +€5,877 | +439% |
| Non-recurring operating charges | 66A | - | €62,187 | +€62,187 | |
| Gross operating margin | 9900 | -€10,324 | -€53,143 | -€42,820 | -415% |
| Operating profit (loss) | 9901 | -€11,663 | -€122,547 | -€110,884 | -951% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10 | €436 | +€426 | +4,269% |
| Recurring financial charges | 65 | €10 | €436 | +€426 | +4,269% |
| Profit (loss) for the period before taxes | 9903 | -€11,672 | -€122,984 | -€111,311 | -954% |
| Profit (loss) for the period | 9904 | -€11,672 | -€122,984 | -€111,311 | -954% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,672 | -€122,984 | -€111,311 | -954% |
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 21 October 2026 via checked.be.