HOLY SUNSHINE: 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.
HOLY SUNSHINE
Largest movements
- Receivables within one year +€36,425
up €36,425 (+1,627%), from €2,239 to €38,664
of which Trade receivables: +€33,122
- Stocks and contracts +€26,500
new in 2025: €26,500
- Tangible fixed assets -€2,235
down €2,235 (-15.2%), from €14,747 to €12,512
- Cash +€1,430
up €1,430 (+10.3%), from €13,904 to €15,334
mainly Other debts (+€58,766) and Net result for the year (+€6,115)
- Other debts +€58,766
up €58,766 (+13,372%), from €439 to €59,206
- Current portion of long-term debt -€6,406
no longer reported in 2025 (was €6,406)
- Profit (loss) carried forward +€6,115
up €6,115 (+88.8%), from €6,888 to €13,003
- Tax, wage and social debts +€4,202
up €4,202 (+33.2%), from €12,670 to €16,872
of which Taxes: +€2,452
- Short-term financial debts -€2,126
no longer reported in 2025 (was €2,126)
- Gross operating margin +€1,280
up €1,280 (+10.6%), from €12,028 to €13,308
- Depreciation +€883
up €883 (+65.4%), from €1,351 to €2,235
- Other operating charges +€879
up €879 (+229%), from €384 to €1,263
- Taxes +€187
up €187 (+8.1%), from €2,295 to €2,482
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 | €30,891 | €93,010 | +€62,120 | +201% |
| Fixed assets | 21/28 | €14,747 | €12,512 | -€2,235 | -15.2% |
| Tangible fixed assets | 22/27 | €14,747 | €12,512 | -€2,235 | -15.2% |
| Land and buildings | 22 | €8,796 | €7,853 | -€943 | -10.7% |
| Plant, machinery and equipment | 23 | €3,754 | €3,355 | -€399 | -10.6% |
| Furniture and vehicles | 24 | €2,197 | €1,304 | -€893 | -40.6% |
| Current assets | 29/58 | €16,144 | €80,498 | +€64,355 | +399% |
| Stocks and contracts in progress | 3 | - | €26,500 | +€26,500 | |
| Stocks | 30/36 | - | €26,500 | +€26,500 | |
| Amounts receivable within one year | 40/41 | €2,239 | €38,664 | +€36,425 | +1,627% |
| Trade receivables | 40 | €2,239 | €35,361 | +€33,122 | +1,479% |
| Other amounts receivable | 41 | - | €3,303 | +€3,303 | |
| Cash at bank and in hand | 54/58 | €13,904 | €15,334 | +€1,430 | +10.3% |
| Total equity and liabilities | 10/49 | €30,891 | €93,010 | +€62,120 | +201% |
| Equity | 10/15 | €8,888 | €15,003 | +€6,115 | +68.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,888 | €13,003 | +€6,115 | +88.8% |
| Amounts payable | 17/49 | €22,003 | €78,008 | +€56,005 | +255% |
| Amounts payable within one year | 42/48 | €22,003 | €78,008 | +€56,005 | +255% |
| Current portion of amounts payable after more than one year | 42 | €6,406 | - | -€6,406 | |
| Financial debts | 43 | €2,126 | - | -€2,126 | |
| Credit institutions | 430/8 | €2,126 | - | -€2,126 | |
| Trade debts | 44 | €361 | €1,930 | +€1,568 | +434% |
| Suppliers | 440/4 | €361 | €1,930 | +€1,568 | +434% |
| Taxes, remuneration and social security | 45 | €12,670 | €16,872 | +€4,202 | +33.2% |
| Taxes | 450/3 | €12,670 | €15,122 | +€2,452 | +19.4% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €439 | €59,206 | +€58,766 | +13,372% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,351 | €2,235 | +€883 | +65.4% |
| Other operating charges | 640/8 | €384 | €1,263 | +€879 | +229% |
| Gross operating margin | 9900 | €12,028 | €13,308 | +€1,280 | +10.6% |
| Operating profit (loss) | 9901 | €10,292 | €9,810 | -€483 | -4.7% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,113 | €1,213 | +€100 | +9.0% |
| Recurring financial charges | 65 | €1,113 | €1,213 | +€100 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €9,183 | €8,597 | -€587 | -6.4% |
| Income taxes | 67/77 | €2,295 | €2,482 | +€187 | +8.1% |
| Profit (loss) for the period | 9904 | €6,888 | €6,115 | -€774 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,888 | €6,115 | -€774 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.