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TUSH: 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.

What changed

TUSH

BE 0752.761.372
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€47,852
2024 · -€10,918+€58,770
Equity
-€61,837
2024 · -€109,689+€47,852
Cash
€23,051
2024 · €25,329-€2,277
Balance sheet total
€240,229
2024 · €263,668-€23,439

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€25,027

    down €25,027 (-12.5%), from €200,421 to €175,394

    of which Other tangible fixed assets: -€14,879

Equity and liabilities
  • Debts after one year -€59,798

    down €59,798 (-23.9%), from €250,449 to €190,651

    of which Financial debts: -€59,798

  • Profit (loss) carried forward +€47,852

    up €47,852 (+36.9%), from -€129,689 to -€81,837

  • Other debts -€20,660

    down €20,660 (-63.4%), from €32,595 to €11,935

  • Trade debts +€14,739

    up €14,739 (+44.1%), from €33,443 to €48,182

  • Tax, wage and social debts -€4,788

    down €4,788 (-19.8%), from €24,128 to €19,340

    of which Taxes: -€6,638

Income statement
  • Gross operating margin +€100,446

    up €100,446 (+57.5%), from €174,808 to €275,254

  • Staff costs +€23,982

    up €23,982 (+16.3%), from €146,978 to €170,961

  • Financial charges +€13,931

    up €13,931 (+416.8%), from €3,342 to €17,273

  • Depreciation +€3,025

    up €3,025 (+9.4%), from €32,318 to €35,343

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€10,918
Gross operating margin +€100,446
Staff costs -€23,982
Depreciation -€3,025
Other operating charges -€1,161
Financial income +€422
Financial charges -€13,931
Result 2025 €47,852

Cash bridge derived

cash 2024 to 2025

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.

From operations +€68,645
Investment -€9,636
Financing -€61,287
Cash 2024 €25,329
Net result for the year +€47,852
Depreciation +€35,343
Stocks and contracts -€1,121
Receivables within one year -€2,328
Deferred charges and accrued income -€1,096
Trade debts +€14,739
Tax, wage and social debts -€4,788
Other debts -€20,660
Accrued charges and deferred income +€705
Investment in fixed assets (net) -€9,636
Debts after one year -€59,798
Current portion of long-term debt -€1,488
Cash 2025 €23,051
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €263,668 €240,229 -€23,439 -8.9%
Fixed assets 21/28 €210,069 €184,362 -€25,707 -12.2%
Intangible fixed assets 21 €6,997 €5,997 -€1,000 -14.3%
Tangible fixed assets 22/27 €200,421 €175,394 -€25,027 -12.5%
Plant, machinery and equipment 23 €13,496 €10,146 -€3,351 -24.8%
Furniture and vehicles 24 €24,607 €17,810 -€6,797 -27.6%
Other tangible fixed assets 26 €162,318 €147,438 -€14,879 -9.2%
Financial fixed assets 28 €2,650 €2,970 +€320 +12.1%
Current assets 29/58 €53,599 €55,867 +€2,268 +4.2%
Stocks and contracts in progress 3 €11,570 €12,692 +€1,121 +9.7%
Stocks 30/36 €11,570 €12,692 +€1,121 +9.7%
Amounts receivable within one year 40/41 €15,185 €17,512 +€2,328 +15.3%
Trade receivables 40 €13,607 €1,336 -€12,271 -90.2%
Other amounts receivable 41 €1,578 €16,177 +€14,598 +925.0%
Cash at bank and in hand 54/58 €25,329 €23,051 -€2,277 -9.0%
Deferred charges and accrued income 490/1 €1,515 €2,612 +€1,096 +72.3%
Total equity and liabilities 10/49 €263,668 €240,229 -€23,439 -8.9%
Equity 10/15 -€109,689 -€61,837 +€47,852 +43.6%
Contributions 10/11 €20,000 €20,000 = 0.0%
Profit (loss) carried forward 14 -€129,689 -€81,837 +€47,852 +36.9%
Amounts payable 17/49 €373,357 €302,066 -€71,291 -19.1%
Amounts payable after more than one year 17 €250,449 €190,651 -€59,798 -23.9%
Financial debts 170/4 €200,449 €140,651 -€59,798 -29.8%
Other amounts payable 178/9 €50,000 €50,000 = 0.0%
Amounts payable within one year 42/48 €121,453 €109,256 -€12,198 -10.0%
Current portion of amounts payable after more than one year 42 €31,287 €29,798 -€1,488 -4.8%
Trade debts 44 €33,443 €48,182 +€14,739 +44.1%
Suppliers 440/4 €33,443 €48,182 +€14,739 +44.1%
Taxes, remuneration and social security 45 €24,128 €19,340 -€4,788 -19.8%
Taxes 450/3 €9,321 €2,683 -€6,638 -71.2%
Remuneration and social security 454/9 €14,807 €16,657 +€1,850 +12.5%
Other amounts payable 47/48 €32,595 €11,935 -€20,660 -63.4%
Accrued charges and deferred income 492/3 €1,454 €2,160 +€705 +48.5%
Remuneration, social security and pensions 62 €146,978 €170,961 +€23,982 +16.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €32,318 €35,343 +€3,025 +9.4%
Other operating charges 640/8 €3,613 €4,773 +€1,161 +32.1%
Gross operating margin 9900 €174,808 €275,254 +€100,446 +57.5%
Operating profit (loss) 9901 -€8,101 €64,177 +€72,278
Financial income 75/76B €525 €948 +€422 +80.5%
Recurring financial income 75 €525 €948 +€422 +80.5%
Financial charges 65/66B €3,342 €17,273 +€13,931 +416.8%
Recurring financial charges 65 €3,342 €17,273 +€13,931 +416.8%
Profit (loss) for the period before taxes 9903 -€10,918 €47,852 +€58,770
Profit (loss) for the period 9904 -€10,918 €47,852 +€58,770
Profit (loss) for the period to be appropriated 9905 -€10,918 €47,852 +€58,770

Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.