EAST 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.
EAST SUN
Largest movements
- Tangible fixed assets -€20,799
down €20,799 (-21.9%), from €94,951 to €74,152
of which Leasing and similar rights: -€15,206
- Cash +€13,013
up €13,013 (+46.0%), from €28,276 to €41,289
mainly Depreciation (+€24,528) and Other debts (+€6,019)
- Intangible fixed assets -€2,000
down €2,000 (-22.2%), from €9,000 to €7,000
- Debts after one year -€14,969
down €14,969 (-29.3%), from €51,049 to €36,080
- Other debts +€6,019
up €6,019 (+30.1%), from €19,982 to €26,002
- Tax, wage and social debts +€5,648
up €5,648 (+125%), from €4,522 to €10,170
of which Taxes: +€3,848
- Trade debts -€5,436
down €5,436 (-55.0%), from €9,887 to €4,451
- Gross operating margin +€16,199
up €16,199 (+53.7%), from €30,141 to €46,340
- Depreciation +€3,321
up €3,321 (+15.7%), from €21,207 to €24,528
- Taxes +€2,239
up €2,239 (+193%), from €1,160 to €3,399
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 | €152,332 | €143,716 | -€8,616 | -5.7% |
| Fixed assets | 21/28 | €103,951 | €81,152 | -€22,799 | -21.9% |
| Intangible fixed assets | 21 | €9,000 | €7,000 | -€2,000 | -22.2% |
| Tangible fixed assets | 22/27 | €94,951 | €74,152 | -€20,799 | -21.9% |
| Plant, machinery and equipment | 23 | €2,777 | €1,027 | -€1,750 | -63.0% |
| Furniture and vehicles | 24 | €5,195 | €4,816 | -€379 | -7.3% |
| Leasing and similar rights | 25 | €64,563 | €49,357 | -€15,206 | -23.6% |
| Other tangible fixed assets | 26 | €22,417 | €18,953 | -€3,464 | -15.5% |
| Current assets | 29/58 | €48,381 | €62,564 | +€14,183 | +29.3% |
| Stocks and contracts in progress | 3 | €2,110 | €2,450 | +€340 | +16.1% |
| Stocks | 30/36 | €2,110 | €2,450 | +€340 | +16.1% |
| Amounts receivable within one year | 40/41 | €13,400 | €13,526 | +€126 | +0.9% |
| Other amounts receivable | 41 | €13,400 | €13,526 | +€126 | +0.9% |
| Cash at bank and in hand | 54/58 | €28,276 | €41,289 | +€13,013 | +46.0% |
| Deferred charges and accrued income | 490/1 | €4,595 | €5,298 | +€703 | +15.3% |
| Total equity and liabilities | 10/49 | €152,332 | €143,716 | -€8,616 | -5.7% |
| Equity | 10/15 | €51,467 | €52,044 | +€577 | +1.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €45,868 | €46,445 | +€577 | +1.3% |
| Distributable reserves | 133 | €45,868 | €46,445 | +€577 | +1.3% |
| Profit (loss) carried forward | 14 | -€4,401 | -€4,401 | = | 0.0% |
| Amounts payable | 17/49 | €100,864 | €91,672 | -€9,192 | -9.1% |
| Amounts payable after more than one year | 17 | €51,049 | €36,080 | -€14,969 | -29.3% |
| Financial debts | 170/4 | €51,049 | €36,080 | -€14,969 | -29.3% |
| Amounts payable within one year | 42/48 | €49,815 | €55,592 | +€5,776 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | €14,969 | +€969 | +6.9% |
| Financial debts | 43 | €1,423 | €0 | -€1,423 | -100% |
| Credit institutions | 430/8 | €1,423 | €0 | -€1,423 | -100% |
| Trade debts | 44 | €9,887 | €4,451 | -€5,436 | -55.0% |
| Suppliers | 440/4 | €9,887 | €4,451 | -€5,436 | -55.0% |
| Taxes, remuneration and social security | 45 | €4,522 | €10,170 | +€5,648 | +125% |
| Taxes | 450/3 | €4,522 | €8,370 | +€3,848 | +85.1% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €19,982 | €26,002 | +€6,019 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,207 | €24,528 | +€3,321 | +15.7% |
| Other operating charges | 640/8 | €6,456 | €6,706 | +€250 | +3.9% |
| Non-recurring operating charges | 66A | - | €4,561 | +€4,561 | |
| Gross operating margin | 9900 | €30,141 | €46,340 | +€16,199 | +53.7% |
| Operating profit (loss) | 9901 | €2,478 | €10,546 | +€8,068 | +326% |
| Financial income | 75/76B | €1,010 | €586 | -€424 | -42.0% |
| Recurring financial income | 75 | €1,010 | €586 | -€424 | -42.0% |
| Financial charges | 65/66B | €6,729 | €7,156 | +€427 | +6.3% |
| Recurring financial charges | 65 | €6,729 | €7,156 | +€427 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,241 | €3,976 | +€7,216 | |
| Income taxes | 67/77 | €1,160 | €3,399 | +€2,239 | +193% |
| Profit (loss) for the period | 9904 | -€4,401 | €577 | +€4,977 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,401 | €577 | +€4,977 |
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 26 October 2026 via checked.be.