UMAMI 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.
UMAMI SUSHI
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€183,124
down €183,124 (-39.9%), from €459,413 to €276,289
mainly Current investments (-€300,000) and Tax, wage and social debts (-€48,308)
- Receivables within one year -€7,858
down €7,858 (-37.4%), from €21,006 to €13,148
of which Trade receivables: -€10,557
- Reserves +€170,000
up €170,000 (+44.7%), from €380,000 to €550,000
- Tax, wage and social debts -€48,308
down €48,308 (-44.6%), from €108,325 to €60,017
of which Taxes: -€48,423
- Trade debts -€11,188
down €11,188 (-42.3%), from €26,427 to €15,239
- Gross operating margin -€32,123
down €32,123 (-9.4%), from €341,805 to €309,682
- Taxes -€11,737
down €11,737 (-13.0%), from €90,023 to €78,287
- Staff costs +€9,007
up €9,007 (+19.5%), from €46,245 to €55,251
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 | €538,017 | €645,951 | +€107,934 | +20.1% |
| Fixed assets | 21/28 | €51,188 | €55,493 | +€4,304 | +8.4% |
| Tangible fixed assets | 22/27 | €51,188 | €55,493 | +€4,304 | +8.4% |
| Plant, machinery and equipment | 23 | €30,235 | €32,623 | +€2,388 | +7.9% |
| Furniture and vehicles | 24 | €694 | €5,284 | +€4,590 | +661% |
| Other tangible fixed assets | 26 | €20,259 | €17,586 | -€2,674 | -13.2% |
| Current assets | 29/58 | €486,829 | €590,458 | +€103,629 | +21.3% |
| Amounts receivable within one year | 40/41 | €21,006 | €13,148 | -€7,858 | -37.4% |
| Trade receivables | 40 | €16,916 | €6,360 | -€10,557 | -62.4% |
| Other amounts receivable | 41 | €4,090 | €6,788 | +€2,698 | +66.0% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €459,413 | €276,289 | -€183,124 | -39.9% |
| Deferred charges and accrued income | 490/1 | €6,410 | €1,021 | -€5,389 | -84.1% |
| Total equity and liabilities | 10/49 | €538,017 | €645,951 | +€107,934 | +20.1% |
| Equity | 10/15 | €403,265 | €570,684 | +€167,419 | +41.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €380,000 | €550,000 | +€170,000 | +44.7% |
| Distributable reserves | 133 | €380,000 | €550,000 | +€170,000 | +44.7% |
| Profit (loss) carried forward | 14 | €20,265 | €17,684 | -€2,581 | -12.7% |
| Amounts payable | 17/49 | €134,753 | €75,267 | -€59,485 | -44.1% |
| Amounts payable within one year | 42/48 | €134,753 | €75,256 | -€59,496 | -44.2% |
| Trade debts | 44 | €26,427 | €15,239 | -€11,188 | -42.3% |
| Suppliers | 440/4 | €26,427 | €15,239 | -€11,188 | -42.3% |
| Taxes, remuneration and social security | 45 | €108,325 | €60,017 | -€48,308 | -44.6% |
| Taxes | 450/3 | €105,358 | €56,935 | -€48,423 | -46.0% |
| Remuneration and social security | 454/9 | €2,967 | €3,082 | +€115 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Remuneration, social security and pensions | 62 | €46,245 | €55,251 | +€9,007 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,387 | €10,753 | +€2,366 | +28.2% |
| Other operating charges | 640/8 | €357 | €880 | +€523 | +147% |
| Gross operating margin | 9900 | €341,805 | €309,682 | -€32,123 | -9.4% |
| Operating profit (loss) | 9901 | €286,816 | €242,798 | -€44,018 | -15.3% |
| Financial income | 75/76B | €3,060 | €4,232 | +€1,172 | +38.3% |
| Recurring financial income | 75 | €3,060 | €4,232 | +€1,172 | +38.3% |
| Financial charges | 65/66B | €1,022 | €1,325 | +€302 | +29.6% |
| Recurring financial charges | 65 | €1,022 | €1,325 | +€302 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €288,854 | €245,706 | -€43,148 | -14.9% |
| Income taxes | 67/77 | €90,023 | €78,287 | -€11,737 | -13.0% |
| Profit (loss) for the period | 9904 | €198,830 | €167,419 | -€31,411 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €198,830 | €167,419 | -€31,411 | -15.8% |
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 24 October 2026 via checked.be.