PRETTY SUN MANUFACTURING: 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.
PRETTY SUN MANUFACTURING
Largest movements
- Cash +€74,124
up €74,124 (+66.8%), from €110,965 to €185,089
mainly Receivables within one year (+€59,987) and Trade debts (+€16,629)
- Receivables within one year -€59,987
down €59,987 (-25.5%), from €235,695 to €175,708
of which Trade receivables: -€62,433
- Tangible fixed assets -€7,836
down €7,836 (-6.7%), from €117,646 to €109,811
- Trade debts +€16,629
up €16,629 (+9.3%), from €179,700 to €196,329
- Tax, wage and social debts -€8,241
down €8,241 (-35.8%), from €23,026 to €14,785
of which Remuneration and social security: -€11,447
- Gross operating margin +€37,597
up €37,597 (+79.8%), from €47,124 to €84,721
- Financial income -€24,162
down €24,162 (-95.7%), from €25,252 to €1,090
- Staff costs +€6,504
up €6,504 (+12.7%), from €51,140 to €57,644
- Other operating charges +€1,365
up €1,365 (+35.1%), from €3,889 to €5,254
- Taxes -€1,070
down €1,070 (-39.0%), from €2,746 to €1,676
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 | €464,307 | €470,608 | +€6,301 | +1.4% |
| Fixed assets | 21/28 | €117,646 | €109,811 | -€7,836 | -6.7% |
| Tangible fixed assets | 22/27 | €117,646 | €109,811 | -€7,836 | -6.7% |
| Land and buildings | 22 | €117,646 | €109,811 | -€7,836 | -6.7% |
| Current assets | 29/58 | €346,660 | €360,797 | +€14,137 | +4.1% |
| Amounts receivable within one year | 40/41 | €235,695 | €175,708 | -€59,987 | -25.5% |
| Trade receivables | 40 | €233,511 | €171,077 | -€62,433 | -26.7% |
| Other amounts receivable | 41 | €2,184 | €4,631 | +€2,447 | +112% |
| Cash at bank and in hand | 54/58 | €110,965 | €185,089 | +€74,124 | +66.8% |
| Total equity and liabilities | 10/49 | €464,307 | €470,608 | +€6,301 | +1.4% |
| Equity | 10/15 | €256,450 | €256,129 | -€321 | -0.1% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €2,916 | €2,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,916 | €2,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,916 | €2,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,034 | €234,713 | -€321 | -0.1% |
| Amounts payable | 17/49 | €207,857 | €214,479 | +€6,622 | +3.2% |
| Amounts payable within one year | 42/48 | €207,857 | €214,479 | +€6,622 | +3.2% |
| Financial debts | 43 | €2,248 | €449 | -€1,799 | -80.0% |
| Credit institutions | 430/8 | €2,248 | €449 | -€1,799 | -80.0% |
| Trade debts | 44 | €179,700 | €196,329 | +€16,629 | +9.3% |
| Suppliers | 440/4 | €179,700 | €196,329 | +€16,629 | +9.3% |
| Taxes, remuneration and social security | 45 | €23,026 | €14,785 | -€8,241 | -35.8% |
| Taxes | 450/3 | €11,578 | €14,785 | +€3,207 | +27.7% |
| Remuneration and social security | 454/9 | €11,447 | - | -€11,447 | |
| Other amounts payable | 47/48 | €2,883 | €2,916 | +€33 | +1.1% |
| Non-recurring operating income | 76A | - | €171 | +€171 | |
| Remuneration, social security and pensions | 62 | €51,140 | €57,644 | +€6,504 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,606 | €7,836 | -€770 | -9.0% |
| Other operating charges | 640/8 | €3,889 | €5,254 | +€1,365 | +35.1% |
| Non-recurring operating charges | 66A | - | €12,500 | +€12,500 | |
| Gross operating margin | 9900 | €47,124 | €84,721 | +€37,597 | +79.8% |
| Operating profit (loss) | 9901 | -€16,511 | €1,487 | +€17,998 | |
| Financial income | 75/76B | €25,252 | €1,090 | -€24,162 | -95.7% |
| Recurring financial income | 75 | €25,252 | €1,090 | -€24,162 | -95.7% |
| Financial charges | 65/66B | €1,694 | €1,222 | -€472 | -27.8% |
| Recurring financial charges | 65 | €1,694 | €1,222 | -€472 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €7,047 | €1,355 | -€5,692 | -80.8% |
| Income taxes | 67/77 | €2,746 | €1,676 | -€1,070 | -39.0% |
| Profit (loss) for the period | 9904 | €4,301 | -€321 | -€4,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,301 | -€321 | -€4,622 |
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 28 October 2026 via checked.be.