DB 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.
DB Sun
Largest movements
- Tangible fixed assets -€6,778
down €6,778 (-9.5%), from €71,252 to €64,474
of which Plant, machinery and equipment: -€4,605
- Cash +€6,680
up €6,680 (+52.2%), from €12,807 to €19,487
mainly Other debts (+€26,980) and Depreciation (+€14,701)
- Receivables within one year +€4,873
up €4,873 (+25,592%), from €19 to €4,892
- Other debts +€26,980
up €26,980 (+14,580%), from €185 to €27,165
- Debts after one year -€23,051
down €23,051 (-49.1%), from €46,972 to €23,921
- Accrued charges and deferred income -€5,850
no longer reported in 2025 (was €5,850)
- Profit (loss) carried forward +€4,856
up €4,856 (+19.3%), from -€25,149 to -€20,293
- Tax, wage and social debts +€3,742
up €3,742 (+32.1%), from €11,648 to €15,391
of which Taxes: +€2,180
- Staff costs -€20,393
down €20,393 (-31.2%), from €65,373 to €44,980
- Gross operating margin -€3,341
down €3,341 (-4.7%), from €71,036 to €67,694
- Financial charges -€2,496
down €2,496 (-46.9%), from €5,318 to €2,822
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 | €87,510 | €91,548 | +€4,038 | +4.6% |
| Fixed assets | 21/28 | €71,552 | €64,474 | -€7,078 | -9.9% |
| Intangible fixed assets | 21 | €299 | - | -€299 | |
| Tangible fixed assets | 22/27 | €71,252 | €64,474 | -€6,778 | -9.5% |
| Plant, machinery and equipment | 23 | €27,410 | €22,805 | -€4,605 | -16.8% |
| Furniture and vehicles | 24 | €43,842 | €41,669 | -€2,173 | -5.0% |
| Current assets | 29/58 | €15,958 | €27,074 | +€11,115 | +69.7% |
| Stocks and contracts in progress | 3 | €3,132 | €2,695 | -€437 | -14.0% |
| Stocks | 30/36 | €3,132 | €2,695 | -€437 | -14.0% |
| Amounts receivable within one year | 40/41 | €19 | €4,892 | +€4,873 | +25,592% |
| Trade receivables | 40 | €19 | €4,892 | +€4,873 | +25,592% |
| Cash at bank and in hand | 54/58 | €12,807 | €19,487 | +€6,680 | +52.2% |
| Total equity and liabilities | 10/49 | €87,510 | €91,548 | +€4,038 | +4.6% |
| Equity | 10/15 | -€17,649 | -€12,793 | +€4,856 | +27.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,149 | -€20,293 | +€4,856 | +19.3% |
| Amounts payable | 17/49 | €105,159 | €104,340 | -€818 | -0.8% |
| Amounts payable after more than one year | 17 | €46,972 | €23,921 | -€23,051 | -49.1% |
| Financial debts | 170/4 | €46,972 | €23,921 | -€23,051 | -49.1% |
| Amounts payable within one year | 42/48 | €52,337 | €80,420 | +€28,083 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €24,515 | €25,067 | +€553 | +2.3% |
| Trade debts | 44 | €15,989 | €12,297 | -€3,692 | -23.1% |
| Suppliers | 440/4 | €15,989 | €12,297 | -€3,692 | -23.1% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €11,648 | €15,391 | +€3,742 | +32.1% |
| Taxes | 450/3 | €4,573 | €6,752 | +€2,180 | +47.7% |
| Remuneration and social security | 454/9 | €7,076 | €8,639 | +€1,563 | +22.1% |
| Other amounts payable | 47/48 | €185 | €27,165 | +€26,980 | +14,580% |
| Accrued charges and deferred income | 492/3 | €5,850 | - | -€5,850 | |
| Remuneration, social security and pensions | 62 | €65,373 | €44,980 | -€20,393 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,270 | €14,701 | +€432 | +3.0% |
| Other operating charges | 640/8 | €713 | €336 | -€377 | -52.9% |
| Gross operating margin | 9900 | €71,036 | €67,694 | -€3,341 | -4.7% |
| Operating profit (loss) | 9901 | -€9,320 | €7,678 | +€16,997 | |
| Financial income | 75/76B | €218 | €0 | -€218 | -99.9% |
| Recurring financial income | 75 | €218 | €0 | -€218 | -99.9% |
| Financial charges | 65/66B | €5,318 | €2,822 | -€2,496 | -46.9% |
| Recurring financial charges | 65 | €5,318 | €2,822 | -€2,496 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,420 | €4,856 | +€19,276 | |
| Profit (loss) for the period | 9904 | -€14,420 | €4,856 | +€19,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,420 | €4,856 | +€19,276 |
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 15 October 2026 via checked.be.