UMI 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.
UMI SUSHI
Largest movements
- Receivables within one year -€65,819
down €65,819 (-19.2%), from €342,846 to €277,027
of which Other amounts receivable: -€51,589
- Cash +€47,475
up €47,475 (+55.0%), from €86,375 to €133,850
mainly Receivables within one year (+€65,819) and Tax, wage and social debts (+€45,331)
- Tangible fixed assets +€8,733
up €8,733 (+32.3%), from €27,013 to €35,746
of which Plant, machinery and equipment: +€15,414
- Trade debts -€77,611
down €77,611 (-36.8%), from €210,685 to €133,074
- Tax, wage and social debts +€45,331
up €45,331 (+76.7%), from €59,130 to €104,461
of which Taxes: +€39,316
- Profit (loss) carried forward +€14,330
up €14,330 (+8.5%), from €167,962 to €182,292
- Accrued charges and deferred income +€10,643
new in 2024: €10,643
- Staff costs -€93,502
down €93,502 (-22.4%), from €417,983 to €324,481
- Gross operating margin -€86,025
down €86,025 (-18.3%), from €469,799 to €383,774
- Other operating charges +€8,411
up €8,411 (+243%), from €3,467 to €11,878
- Financial charges +€6,688
up €6,688 (+84.1%), from €7,949 to €14,637
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €464,587 | €457,280 | -€7,307 | -1.6% |
| Fixed assets | 21/28 | €27,438 | €36,171 | +€8,733 | +31.8% |
| Tangible fixed assets | 22/27 | €27,013 | €35,746 | +€8,733 | +32.3% |
| Land and buildings | 22 | €2,453 | €2,128 | -€326 | -13.3% |
| Plant, machinery and equipment | 23 | €9,188 | €24,602 | +€15,414 | +168% |
| Furniture and vehicles | 24 | €15,372 | €9,017 | -€6,355 | -41.3% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €437,148 | €421,109 | -€16,040 | -3.7% |
| Stocks and contracts in progress | 3 | €3,982 | €5,243 | +€1,260 | +31.6% |
| Stocks | 30/36 | €3,982 | €5,243 | +€1,260 | +31.6% |
| Amounts receivable within one year | 40/41 | €342,846 | €277,027 | -€65,819 | -19.2% |
| Trade receivables | 40 | €40,627 | €26,397 | -€14,230 | -35.0% |
| Other amounts receivable | 41 | €302,219 | €250,630 | -€51,589 | -17.1% |
| Cash at bank and in hand | 54/58 | €86,375 | €133,850 | +€47,475 | +55.0% |
| Deferred charges and accrued income | 490/1 | €3,945 | €4,989 | +€1,044 | +26.5% |
| Total equity and liabilities | 10/49 | €464,587 | €457,280 | -€7,307 | -1.6% |
| Equity | 10/15 | €194,772 | €209,102 | +€14,330 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 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% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,962 | €182,292 | +€14,330 | +8.5% |
| Amounts payable | 17/49 | €269,815 | €248,178 | -€21,637 | -8.0% |
| Amounts payable within one year | 42/48 | €269,815 | €237,535 | -€32,280 | -12.0% |
| Trade debts | 44 | €210,685 | €133,074 | -€77,611 | -36.8% |
| Suppliers | 440/4 | €210,685 | €133,074 | -€77,611 | -36.8% |
| Taxes, remuneration and social security | 45 | €59,130 | €104,461 | +€45,331 | +76.7% |
| Taxes | 450/3 | €19,576 | €58,892 | +€39,316 | +201% |
| Remuneration and social security | 454/9 | €39,554 | €45,569 | +€6,015 | +15.2% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €10,643 | +€10,643 | |
| Non-recurring operating income | 76A | €28,139 | - | -€28,139 | |
| Remuneration, social security and pensions | 62 | €417,983 | €324,481 | -€93,502 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,113 | €12,045 | +€1,932 | +19.1% |
| Other operating charges | 640/8 | €3,467 | €11,878 | +€8,411 | +243% |
| Gross operating margin | 9900 | €469,799 | €383,774 | -€86,025 | -18.3% |
| Operating profit (loss) | 9901 | €38,236 | €35,370 | -€2,866 | -7.5% |
| Financial income | 75/76B | €4 | €450 | +€446 | +11,408% |
| Recurring financial income | 75 | €4 | €450 | +€446 | +11,408% |
| Financial charges | 65/66B | €7,949 | €14,637 | +€6,688 | +84.1% |
| Recurring financial charges | 65 | €7,949 | €14,637 | +€6,688 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €30,291 | €21,182 | -€9,109 | -30.1% |
| Income taxes | 67/77 | €8,396 | €6,852 | -€1,543 | -18.4% |
| Profit (loss) for the period | 9904 | €21,895 | €14,330 | -€7,565 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,895 | €14,330 | -€7,565 | -34.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.