BIG SUN CONSULTING: what changed
What changed
BIG SUN CONSULTING
filed annual accounts (NBB)
Net result for the year
-€7,262
2024 · -€8,555+€1,293
Equity
€1.4m
2024 · €1.4m-€7,262
Cash
€14,866
2024 · €4,164+€10,702
Balance sheet total
€1.5m
2024 · €1.5m-€5,596
Largest movements
Assets
- Tangible fixed assets -€16,260
down €16,260 (-1.2%), from €1.3m to €1.3m
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€1,075
up €1,075 (+7.0%), from €15,395 to €16,470
- Taxes -€358
down €358 (-10.3%), from €3,469 to €3,111
- Other operating charges +€185
up €185 (+4.5%), from €4,130 to €4,315
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€8,555
Gross operating margin
+€1,075
Other operating charges
-€185
Financial charges
+€46
Taxes
+€358
Result 2025
-€7,262
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,702
Investment
€0
Financing
€0
Cash 2024
€4,164
From operations (derived)
+€10,702
Net result for the year
-€7,262
Depreciation
+€16,260
Smaller working-capital items
+€8
Trade debts
+€3,376
Tax, wage and social debts
-€1,680
Cash 2025
€14,866
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,515,307 | €1,509,710 | -€5,596 | -0.4% |
| Fixed assets | 21/28 | €1,319,920 | €1,303,660 | -€16,260 | -1.2% |
| Tangible fixed assets | 22/27 | €1,319,920 | €1,303,660 | -€16,260 | -1.2% |
| Land and buildings | 22 | €1,319,920 | €1,303,660 | -€16,260 | -1.2% |
| Current assets | 29/58 | €195,387 | €206,050 | +€10,664 | +5.5% |
| Amounts receivable within one year | 40/41 | €191,223 | €191,185 | -€38 | 0.0% |
| Trade receivables | 40 | €0 | €204 | +€204 | |
| Other amounts receivable | 41 | €191,223 | €190,981 | -€242 | -0.1% |
| Cash at bank and in hand | 54/58 | €4,164 | €14,866 | +€10,702 | +257% |
| Total equity and liabilities | 10/49 | €1,515,307 | €1,509,710 | -€5,596 | -0.4% |
| Equity | 10/15 | €1,417,276 | €1,410,014 | -€7,262 | -0.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €1,411,137 | €1,411,137 | = | 0.0% |
| Reserves | 13 | €2,525 | €2,525 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,525 | €2,525 | = | 0.0% |
| Legal reserve | 130 | €2,525 | €2,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,886 | -€65,148 | -€7,262 | -12.5% |
| Amounts payable | 17/49 | €98,031 | €99,697 | +€1,666 | +1.7% |
| Amounts payable within one year | 42/48 | €98,031 | €99,697 | +€1,666 | +1.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,809 | €6,185 | +€3,376 | +120% |
| Suppliers | 440/4 | €2,809 | €6,185 | +€3,376 | +120% |
| Taxes, remuneration and social security | 45 | €5,610 | €3,930 | -€1,680 | -30.0% |
| Taxes | 450/3 | €5,610 | €3,930 | -€1,680 | -30.0% |
| Other amounts payable | 47/48 | €89,612 | €89,582 | -€30 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,260 | €16,260 | = | 0.0% |
| Other operating charges | 640/8 | €4,130 | €4,315 | +€185 | +4.5% |
| Gross operating margin | 9900 | €15,395 | €16,470 | +€1,075 | +7.0% |
| Operating profit (loss) | 9901 | -€4,995 | -€4,105 | +€890 | +17.8% |
| Financial charges | 65/66B | €92 | €46 | -€46 | -49.7% |
| Recurring financial charges | 65 | €92 | €46 | -€46 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,087 | -€4,151 | +€935 | +18.4% |
| Income taxes | 67/77 | €3,469 | €3,111 | -€358 | -10.3% |
| Profit (loss) for the period | 9904 | -€8,555 | -€7,262 | +€1,293 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,555 | -€7,262 | +€1,293 | +15.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.