Watami Sushi & Grill: 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.
Watami Sushi & Grill
Largest movements
- Cash +€40,823
up €40,823 (+166%), from €24,664 to €65,487
mainly Trade debts (+€30,954) and Net result for the year (+€26,421)
- Tangible fixed assets +€20,566
up €20,566 (+195%), from €10,558 to €31,124
of which Plant, machinery and equipment: +€24,232
- Receivables within one year +€5,144
up €5,144 (+37.2%), from €13,825 to €18,969
of which Other amounts receivable: +€5,042
- Trade debts +€30,954
up €30,954 (+140%), from €22,167 to €53,121
- Profit (loss) carried forward +€26,421
up €26,421 (+2,109%), from €1,253 to €27,674
- Other debts +€6,113
up €6,113 (+44.3%), from €13,798 to €19,912
- Tax, wage and social debts +€3,480
up €3,480 (+17.7%), from €19,616 to €23,096
of which Taxes: +€5,496
- Gross operating margin +€66,529
up €66,529 (+130%), from €51,130 to €117,659
- Staff costs +€25,414
up €25,414 (+57.3%), from €44,375 to €69,789
- Depreciation +€9,117
up €9,117 (+2,064%), from €442 to €9,559
- Taxes +€6,281
up €6,281 (+590%), from €1,065 to €7,346
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 | €59,834 | €126,803 | +€66,969 | +112% |
| Fixed assets | 21/28 | €13,758 | €34,324 | +€20,566 | +149% |
| Tangible fixed assets | 22/27 | €10,558 | €31,124 | +€20,566 | +195% |
| Plant, machinery and equipment | 23 | - | €24,232 | +€24,232 | |
| Furniture and vehicles | 24 | €10,558 | €6,892 | -€3,667 | -34.7% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €46,076 | €92,479 | +€46,403 | +101% |
| Stocks and contracts in progress | 3 | €7,586 | €7,229 | -€358 | -4.7% |
| Stocks | 30/36 | €7,586 | €7,229 | -€358 | -4.7% |
| Amounts receivable within one year | 40/41 | €13,825 | €18,969 | +€5,144 | +37.2% |
| Trade receivables | 40 | - | €102 | +€102 | |
| Other amounts receivable | 41 | €13,825 | €18,867 | +€5,042 | +36.5% |
| Cash at bank and in hand | 54/58 | €24,664 | €65,487 | +€40,823 | +166% |
| Deferred charges and accrued income | 490/1 | - | €795 | +€795 | |
| Total equity and liabilities | 10/49 | €59,834 | €126,803 | +€66,969 | +112% |
| Equity | 10/15 | €4,253 | €30,674 | +€26,421 | +621% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,253 | €27,674 | +€26,421 | +2,109% |
| Amounts payable | 17/49 | €55,581 | €96,129 | +€40,548 | +73.0% |
| Amounts payable within one year | 42/48 | €55,581 | €96,129 | +€40,548 | +73.0% |
| Trade debts | 44 | €22,167 | €53,121 | +€30,954 | +140% |
| Suppliers | 440/4 | €22,167 | €53,121 | +€30,954 | +140% |
| Taxes, remuneration and social security | 45 | €19,616 | €23,096 | +€3,480 | +17.7% |
| Taxes | 450/3 | €1,856 | €7,353 | +€5,496 | +296% |
| Remuneration and social security | 454/9 | €17,760 | €15,743 | -€2,016 | -11.4% |
| Other amounts payable | 47/48 | €13,798 | €19,912 | +€6,113 | +44.3% |
| Remuneration, social security and pensions | 62 | €44,375 | €69,789 | +€25,414 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €9,559 | +€9,117 | +2,064% |
| Other operating charges | 640/8 | €3,589 | €3,783 | +€194 | +5.4% |
| Gross operating margin | 9900 | €51,130 | €117,659 | +€66,529 | +130% |
| Operating profit (loss) | 9901 | €2,725 | €34,528 | +€31,804 | +1,167% |
| Financial charges | 65/66B | €406 | €760 | +€354 | +87.1% |
| Recurring financial charges | 65 | €406 | €760 | +€354 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €2,318 | €33,768 | +€31,449 | +1,357% |
| Income taxes | 67/77 | €1,065 | €7,346 | +€6,281 | +590% |
| Profit (loss) for the period | 9904 | €1,253 | €26,421 | +€25,168 | +2,009% |
| Profit (loss) for the period to be appropriated | 9905 | €1,253 | €26,421 | +€25,168 | +2,009% |
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 27 October 2026 via checked.be.