CHEZ 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.
CHEZ SUN
Largest movements
- Receivables within one year +€15,521
up €15,521 (+118%), from €13,185 to €28,706
of which Trade receivables: +€16,855
- Tangible fixed assets -€4,339
down €4,339 (-66.7%), from €6,507 to €2,167
of which Plant, machinery and equipment: -€4,994
- Cash +€2,339
up €2,339 (+7.4%), from €31,607 to €33,946
mainly Net result for the year (+€12,858) and Depreciation (+€5,558)
- Deferred charges and accrued income +€1,264
new in 2025: €1,264
- Profit (loss) carried forward +€12,858
up €12,858 (+345%), from €3,728 to €16,586
- Tax, wage and social debts +€3,961
up €3,961 (+81.1%), from €4,884 to €8,845
of which Taxes: +€3,061
- Other debts -€2,250
down €2,250 (-8.8%), from €25,511 to €23,261
- Purchases and services -€15,101
down €15,101 (-15.4%), from €98,161 to €83,060
- Taxes +€1,978
up €1,978 (+73.2%), from €2,703 to €4,681
- Other operating charges -€1,362
down €1,362 (-95.2%), from €1,430 to €68
- Gross operating margin -€967
down €967 (-4.0%), from €24,421 to €23,454
- Depreciation -€952
down €952 (-14.6%), from €6,510 to €5,558
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 | €52,672 | €67,242 | +€14,570 | +27.7% |
| Formation expenses | 20 | €859 | €644 | -€215 | -25.0% |
| Fixed assets | 21/28 | €7,022 | €2,682 | -€4,339 | -61.8% |
| Tangible fixed assets | 22/27 | €6,507 | €2,167 | -€4,339 | -66.7% |
| Land and buildings | 22 | - | €994 | +€994 | |
| Plant, machinery and equipment | 23 | €5,470 | €476 | -€4,994 | -91.3% |
| Furniture and vehicles | 24 | €1,037 | €697 | -€340 | -32.8% |
| Financial fixed assets | 28 | €515 | €515 | = | 0.0% |
| Current assets | 29/58 | €44,792 | €63,916 | +€19,124 | +42.7% |
| Amounts receivable within one year | 40/41 | €13,185 | €28,706 | +€15,521 | +118% |
| Trade receivables | 40 | €11,807 | €28,662 | +€16,855 | +143% |
| Other amounts receivable | 41 | €1,378 | €44 | -€1,334 | -96.8% |
| Cash at bank and in hand | 54/58 | €31,607 | €33,946 | +€2,339 | +7.4% |
| Deferred charges and accrued income | 490/1 | - | €1,264 | +€1,264 | |
| Total equity and liabilities | 10/49 | €52,672 | €67,242 | +€14,570 | +27.7% |
| Equity | 10/15 | €22,278 | €35,136 | +€12,858 | +57.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,728 | €16,586 | +€12,858 | +345% |
| Amounts payable | 17/49 | €30,395 | €32,106 | +€1,711 | +5.6% |
| Amounts payable within one year | 42/48 | €30,395 | €32,106 | +€1,711 | +5.6% |
| Taxes, remuneration and social security | 45 | €4,884 | €8,845 | +€3,961 | +81.1% |
| Taxes | 450/3 | €4,884 | €7,945 | +€3,061 | +62.7% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €25,511 | €23,261 | -€2,250 | -8.8% |
| Non-recurring operating income | 76A | - | €9 | +€9 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,161 | €83,060 | -€15,101 | -15.4% |
| Remuneration, social security and pensions | 62 | €968 | €289 | -€679 | -70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,510 | €5,558 | -€952 | -14.6% |
| Other operating charges | 640/8 | €1,430 | €68 | -€1,362 | -95.2% |
| Non-recurring operating charges | 66A | €1,208 | - | -€1,208 | |
| Gross operating margin | 9900 | €24,421 | €23,454 | -€967 | -4.0% |
| Operating profit (loss) | 9901 | €14,305 | €17,539 | +€3,234 | +22.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €0 | €0 | = | 0.0% |
| Recurring financial charges | 65 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,306 | €17,539 | +€3,234 | +22.6% |
| Income taxes | 67/77 | €2,703 | €4,681 | +€1,978 | +73.2% |
| Profit (loss) for the period | 9904 | €11,603 | €12,858 | +€1,256 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,603 | €12,858 | +€1,256 | +10.8% |
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 17 October 2026 via checked.be.