EAGLE SUN: what changed
Two fiscal 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.
EAGLE SUN
Largest movements
- Tangible fixed assets -€13,118
down €13,118 (-19.7%), from €66,525 to €53,407
of which Other tangible fixed assets: -€8,884
- Current portion of long-term debt -€8,125
no longer reported in 2025 (was €8,125)
- Tax, wage and social debts -€4,752
down €4,752 (-66.3%), from €7,171 to €2,419
of which Taxes: -€2,931
- Other debts -€4,202
down €4,202 (-3.8%), from €111,578 to €107,375
- Trade debts +€1,837
up €1,837 (+33.8%), from €5,440 to €7,277
- Profit (loss) carried forward +€1,749
up €1,749 (+2.3%), from -€77,277 to -€75,528
- Gross operating margin -€6,524
down €6,524 (-20.8%), from €31,356 to €24,831
- Staff costs -€6,496
no longer reported in 2025 (was €6,496)
- Other operating charges +€4,464
up €4,464 (+282.4%), from €1,581 to €6,044
- Financial charges +€2,103
up €2,103 (+304.0%), from €692 to €2,794
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.
Cash bridge derived
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 | €67,799 | €54,157 | -€13,643 | -20.1% |
| Fixed assets | 21/28 | €67,275 | €54,157 | -€13,118 | -19.5% |
| Tangible fixed assets | 22/27 | €66,525 | €53,407 | -€13,118 | -19.7% |
| Plant, machinery and equipment | 23 | €8,221 | €7,180 | -€1,040 | -12.7% |
| Furniture and vehicles | 24 | €5,522 | €2,328 | -€3,194 | -57.8% |
| Other tangible fixed assets | 26 | €52,782 | €43,899 | -€8,884 | -16.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €524 | - | -€524 | |
| Cash at bank and in hand | 54/58 | €524 | - | -€524 | |
| Total equity and liabilities | 10/49 | €67,799 | €54,157 | -€13,643 | -20.1% |
| Equity | 10/15 | -€64,759 | -€63,010 | +€1,749 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €118 | €118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €118 | €118 | = | 0.0% |
| Reserves not available under the articles | 1311 | €118 | €118 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,277 | -€75,528 | +€1,749 | +2.3% |
| Amounts payable | 17/49 | €132,558 | €117,167 | -€15,391 | -11.6% |
| Amounts payable within one year | 42/48 | €132,313 | €117,167 | -€15,145 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €8,125 | - | -€8,125 | |
| Financial debts | 43 | - | €96 | +€96 | |
| Credit institutions | 430/8 | - | €96 | +€96 | |
| Trade debts | 44 | €5,440 | €7,277 | +€1,837 | +33.8% |
| Suppliers | 440/4 | €5,440 | €7,277 | +€1,837 | +33.8% |
| Taxes, remuneration and social security | 45 | €7,171 | €2,419 | -€4,752 | -66.3% |
| Taxes | 450/3 | €5,349 | €2,419 | -€2,931 | -54.8% |
| Remuneration and social security | 454/9 | €1,821 | - | -€1,821 | |
| Other amounts payable | 47/48 | €111,578 | €107,375 | -€4,202 | -3.8% |
| Accrued charges and deferred income | 492/3 | €246 | - | -€246 | |
| Remuneration, social security and pensions | 62 | €6,496 | - | -€6,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,930 | €14,027 | +€96 | +0.7% |
| Other operating charges | 640/8 | €1,581 | €6,044 | +€4,464 | +282.4% |
| Non-recurring operating charges | 66A | - | €27 | +€27 | |
| Gross operating margin | 9900 | €31,356 | €24,831 | -€6,524 | -20.8% |
| Operating profit (loss) | 9901 | €9,349 | €4,733 | -€4,615 | -49.4% |
| Financial income | 75/76B | €28 | €23 | -€5 | -17.4% |
| Recurring financial income | 75 | €28 | €23 | -€5 | -17.4% |
| Financial charges | 65/66B | €692 | €2,794 | +€2,103 | +304.0% |
| Recurring financial charges | 65 | €692 | €2,794 | +€2,103 | +304.0% |
| Profit (loss) for the period before taxes | 9903 | €8,685 | €1,962 | -€6,723 | -77.4% |
| Income taxes | 67/77 | €273 | €214 | -€59 | -21.7% |
| Profit (loss) for the period | 9904 | €8,412 | €1,749 | -€6,664 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,412 | €1,749 | -€6,664 | -79.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.