CR 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.
CR SUN
Largest movements
- Tangible fixed assets +€66,457
up €66,457 (+44.0%), from €151,062 to €217,519
of which Land and buildings: +€89,482
- Cash +€29,201
up €29,201 (+72.6%), from €40,206 to €69,406
mainly Debts after one year (+€44,653) and Depreciation (+€26,439)
- Debts after one year +€44,653
up €44,653 (+74.4%), from €60,000 to €104,653
- Current portion of long-term debt +€13,948
new in 2024: €13,948
- Reserves +€12,088
up €12,088 (+36.5%), from €33,088 to €45,176
- Tax, wage and social debts +€11,608
up €11,608 (+47.7%), from €24,312 to €35,920
of which Taxes: +€14,337
- Other debts +€8,162
up €8,162 (+14.1%), from €57,729 to €65,891
- Financial charges +€6,034
up €6,034 (+142.3%), from €4,242 to €10,276
of which Financial charges: +€3,844
- Staff costs +€5,886
up €5,886 (+17.2%), from €34,201 to €40,088
- Taxes -€2,811
down €2,811 (-32.0%), from €8,781 to €5,970
- Depreciation +€2,621
up €2,621 (+11.0%), from €23,818 to €26,439
- Gross operating margin -€1,838
down €1,838 (-1.8%), from €100,272 to €98,434
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 | €191,828 | €287,546 | +€95,718 | +49.9% |
| Fixed assets | 21/28 | €151,062 | €217,519 | +€66,457 | +44.0% |
| Tangible fixed assets | 22/27 | €151,062 | €217,519 | +€66,457 | +44.0% |
| Land and buildings | 22 | - | €89,482 | +€89,482 | |
| Plant, machinery and equipment | 23 | €137,143 | €114,743 | -€22,400 | -16.3% |
| Furniture and vehicles | 24 | €967 | €1,710 | +€743 | +76.9% |
| Other tangible fixed assets | 26 | €12,953 | €11,585 | -€1,368 | -10.6% |
| Current assets | 29/58 | €40,766 | €70,027 | +€29,261 | +71.8% |
| Stocks and contracts in progress | 3 | €561 | €621 | +€60 | +10.7% |
| Stocks | 30/36 | €561 | €621 | +€60 | +10.7% |
| Cash at bank and in hand | 54/58 | €40,206 | €69,406 | +€29,201 | +72.6% |
| Total equity and liabilities | 10/49 | €191,828 | €287,546 | +€95,718 | +49.9% |
| Equity | 10/15 | €43,088 | €55,176 | +€12,088 | +28.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €33,088 | €45,176 | +€12,088 | +36.5% |
| Distributable reserves | 133 | €33,088 | €45,176 | +€12,088 | +36.5% |
| Amounts payable | 17/49 | €148,740 | €232,370 | +€83,630 | +56.2% |
| Amounts payable after more than one year | 17 | €60,000 | €104,653 | +€44,653 | +74.4% |
| Financial debts | 170/4 | €60,000 | €104,653 | +€44,653 | +74.4% |
| Amounts payable within one year | 42/48 | €88,740 | €127,717 | +€38,977 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | - | €13,948 | +€13,948 | |
| Financial debts | 43 | €2,288 | €2,288 | = | 0.0% |
| Other loans | 439 | €2,288 | €2,288 | = | 0.0% |
| Trade debts | 44 | €4,411 | €9,669 | +€5,259 | +119.2% |
| Suppliers | 440/4 | €4,411 | €9,669 | +€5,259 | +119.2% |
| Taxes, remuneration and social security | 45 | €24,312 | €35,920 | +€11,608 | +47.7% |
| Taxes | 450/3 | €19,784 | €34,122 | +€14,337 | +72.5% |
| Remuneration and social security | 454/9 | €4,527 | €1,798 | -€2,729 | -60.3% |
| Other amounts payable | 47/48 | €57,729 | €65,891 | +€8,162 | +14.1% |
| Remuneration, social security and pensions | 62 | €34,201 | €40,088 | +€5,886 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,818 | €26,439 | +€2,621 | +11.0% |
| Other operating charges | 640/8 | - | €530 | +€530 | |
| Non-recurring operating charges | 66A | - | €3,044 | +€3,044 | |
| Gross operating margin | 9900 | €100,272 | €98,434 | -€1,838 | -1.8% |
| Operating profit (loss) | 9901 | €42,252 | €28,334 | -€13,918 | -32.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,242 | €10,276 | +€6,034 | +142.3% |
| Recurring financial charges | 65 | €4,242 | €8,086 | +€3,844 | +90.6% |
| Non-recurring financial charges | 66B | - | €2,190 | +€2,190 | |
| Profit (loss) for the period before taxes | 9903 | €38,010 | €18,058 | -€19,953 | -52.5% |
| Income taxes | 67/77 | €8,781 | €5,970 | -€2,811 | -32.0% |
| Profit (loss) for the period | 9904 | €29,230 | €12,088 | -€17,142 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,230 | €12,088 | -€17,142 | -58.6% |
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 10 October 2026 via checked.be.