C.M.Sun: 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.
C.M.Sun
Largest movements
- Financial fixed assets +€104,070
up €104,070 (+17060.7%), from €610 to €104,680
- Tangible fixed assets -€17,590
down €17,590 (-22.2%), from €79,152 to €61,562
of which Plant, machinery and equipment: -€14,746
- Debts after one year +€50,416
up €50,416 (+170.8%), from €29,522 to €79,937
- Other debts +€26,449
up €26,449 (+99.8%), from €26,494 to €52,943
- Trade debts -€14,044
no longer reported in 2024 (was €14,044)
- Profit (loss) carried forward +€10,321
up €10,321 (+40.8%), from -€25,280 to -€14,958
- Tax, wage and social debts +€7,343
up €7,343 (+122.5%), from €5,995 to €13,338
of which Remuneration and social security: +€4,854
- Gross operating margin +€31,550
up €31,550 (+78.0%), from €40,431 to €71,981
- Staff costs +€15,269
up €15,269 (+69.1%), from €22,090 to €37,359
- Financial charges +€2,025
up €2,025 (+49.1%), from €4,126 to €6,151
- Depreciation -€1,284
down €1,284 (-6.8%), from €18,874 to €17,590
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.
Cash bridge derived
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 | €86,973 | €174,753 | +€87,780 | +100.9% |
| Fixed assets | 21/28 | €79,762 | €166,243 | +€86,481 | +108.4% |
| Tangible fixed assets | 22/27 | €79,152 | €61,562 | -€17,590 | -22.2% |
| Plant, machinery and equipment | 23 | €69,223 | €54,477 | -€14,746 | -21.3% |
| Furniture and vehicles | 24 | €4,251 | €2,251 | -€2,000 | -47.0% |
| Other tangible fixed assets | 26 | €5,677 | €4,834 | -€844 | -14.9% |
| Financial fixed assets | 28 | €610 | €104,680 | +€104,070 | +17060.7% |
| Current assets | 29/58 | €7,211 | €8,511 | +€1,300 | +18.0% |
| Amounts receivable within one year | 40/41 | €1,059 | €664 | -€395 | -37.3% |
| Trade receivables | 40 | €1,059 | €664 | -€395 | -37.3% |
| Cash at bank and in hand | 54/58 | €6,152 | €7,846 | +€1,695 | +27.5% |
| Total equity and liabilities | 10/49 | €86,973 | €174,753 | +€87,780 | +100.9% |
| Equity | 10/15 | -€5,280 | €5,042 | +€10,321 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,280 | -€14,958 | +€10,321 | +40.8% |
| Amounts payable | 17/49 | €92,252 | €169,711 | +€77,459 | +84.0% |
| Amounts payable after more than one year | 17 | €29,522 | €79,937 | +€50,416 | +170.8% |
| Financial debts | 170/4 | €29,522 | €79,937 | +€50,416 | +170.8% |
| Amounts payable within one year | 42/48 | €62,731 | €89,774 | +€27,044 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €16,198 | €23,493 | +€7,296 | +45.0% |
| Trade debts | 44 | €14,044 | - | -€14,044 | |
| Suppliers | 440/4 | €14,044 | - | -€14,044 | |
| Taxes, remuneration and social security | 45 | €5,995 | €13,338 | +€7,343 | +122.5% |
| Taxes | 450/3 | €3,403 | €5,891 | +€2,488 | +73.1% |
| Remuneration and social security | 454/9 | €2,592 | €7,447 | +€4,854 | +187.3% |
| Other amounts payable | 47/48 | €26,494 | €52,943 | +€26,449 | +99.8% |
| Remuneration, social security and pensions | 62 | €22,090 | €37,359 | +€15,269 | +69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,874 | €17,590 | -€1,284 | -6.8% |
| Other operating charges | 640/8 | €504 | €560 | +€56 | +11.1% |
| Non-recurring operating charges | 66A | - | -€0 | -€0 | |
| Gross operating margin | 9900 | €40,431 | €71,981 | +€31,550 | +78.0% |
| Operating profit (loss) | 9901 | -€1,037 | €16,473 | +€17,509 | |
| Financial charges | 65/66B | €4,126 | €6,151 | +€2,025 | +49.1% |
| Recurring financial charges | 65 | €4,126 | €6,151 | +€2,025 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,163 | €10,321 | +€15,484 | |
| Profit (loss) for the period | 9904 | -€5,163 | €10,321 | +€15,484 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,163 | €10,321 | +€15,484 |
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 10 October 2026 via checked.be.