MB 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.
MB SUN
Largest movements
- Cash +€18
up €18 (+237.0%), from €8 to €25
mainly Other debts (+€169) and Tax, wage and social debts (+€74)
- Other debts +€169
up €169 (+0.4%), from €48,156 to €48,325
- Profit (loss) carried forward -€158
down €158 (-0.2%), from -€66,175 to -€66,332
- Tax, wage and social debts +€74
new in 2024: €74
- Short-term financial debts -€68
no longer reported in 2024 (was €68)
- Financial charges -€28
down €28 (-15.0%), from €185 to €158
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 | €649 | €667 | +€18 | +2.8% |
| Fixed assets | 21/28 | €285 | €285 | = | 0.0% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €364 | €382 | +€18 | +4.9% |
| Amounts receivable within one year | 40/41 | €357 | €357 | = | 0.0% |
| Other amounts receivable | 41 | €357 | €357 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8 | €25 | +€18 | +237.0% |
| Total equity and liabilities | 10/49 | €649 | €667 | +€18 | +2.8% |
| Equity | 10/15 | -€47,575 | -€47,732 | -€158 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,175 | -€66,332 | -€158 | -0.2% |
| Amounts payable | 17/49 | €48,224 | €48,400 | +€176 | +0.4% |
| Amounts payable within one year | 42/48 | €48,224 | €48,400 | +€176 | +0.4% |
| Financial debts | 43 | €68 | - | -€68 | |
| Credit institutions | 430/8 | €68 | - | -€68 | |
| Taxes, remuneration and social security | 45 | - | €74 | +€74 | |
| Taxes | 450/3 | - | €74 | +€74 | |
| Other amounts payable | 47/48 | €48,156 | €48,325 | +€169 | +0.4% |
| Gross operating margin | 9900 | €0 | €0 | = | |
| Operating profit (loss) | 9901 | €0 | €0 | = | |
| Financial charges | 65/66B | €185 | €158 | -€28 | -15.0% |
| Recurring financial charges | 65 | €185 | €158 | -€28 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€185 | -€158 | +€28 | +15.0% |
| Profit (loss) for the period | 9904 | -€185 | -€158 | +€28 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€185 | -€158 | +€28 | +15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.