SANDY 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.
SANDY SUN
Largest movements
- Receivables within one year -€271
no longer reported in 2023 (was €271)
- Cash -€140
down €140 (-95.7%), from €146 to €6
mainly Other debts (-€17,599) and Contributions, distributions and other (-€0)
- Other debts -€17,599
no longer reported in 2023 (was €17,599)
- Profit (loss) carried forward +€6,331
up €6,331 (+12.3%), from -€51,299 to -€44,968
- Trade debts +€6,258
up €6,258 (+54.1%), from €11,563 to €17,821
- Tax, wage and social debts +€4,600
up €4,600 (+101.5%), from €4,534 to €9,134
- Gross operating margin +€10,495
up €10,495 (+3363.6%), from €312 to €10,807
- Depreciation -€4,000
no longer reported in 2023 (was €4,000)
- Financial charges +€1,785
up €1,785 (+1069.0%), from €167 to €1,952
- Other operating charges +€1,384
up €1,384 (+121.6%), from €1,139 to €2,523
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,997 | €1,586 | -€411 | -20.6% |
| Fixed assets | 21/28 | €1,580 | €1,580 | = | 0.0% |
| Financial fixed assets | 28 | €1,580 | €1,580 | = | 0.0% |
| Current assets | 29/58 | €417 | €6 | -€411 | -98.5% |
| Amounts receivable within one year | 40/41 | €271 | - | -€271 | |
| Other amounts receivable | 41 | €271 | - | -€271 | |
| Cash at bank and in hand | 54/58 | €146 | €6 | -€140 | -95.7% |
| Total equity and liabilities | 10/49 | €1,997 | €1,586 | -€411 | -20.6% |
| Equity | 10/15 | -€31,699 | -€25,368 | +€6,331 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | - | -€1,000 | |
| Reserves not available under the articles | 1311 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€51,299 | -€44,968 | +€6,331 | +12.3% |
| Amounts payable | 17/49 | €33,696 | €26,954 | -€6,742 | -20.0% |
| Amounts payable within one year | 42/48 | €33,696 | €26,954 | -€6,742 | -20.0% |
| Trade debts | 44 | €11,563 | €17,821 | +€6,258 | +54.1% |
| Suppliers | 440/4 | €11,563 | €17,821 | +€6,258 | +54.1% |
| Taxes, remuneration and social security | 45 | €4,534 | €9,134 | +€4,600 | +101.5% |
| Taxes | 450/3 | €4,534 | €9,134 | +€4,600 | +101.5% |
| Other amounts payable | 47/48 | €17,599 | - | -€17,599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | - | -€4,000 | |
| Other operating charges | 640/8 | €1,139 | €2,523 | +€1,384 | +121.6% |
| Non-recurring operating charges | 66A | €4,594 | - | -€4,594 | |
| Gross operating margin | 9900 | €312 | €10,807 | +€10,495 | +3363.6% |
| Operating profit (loss) | 9901 | -€9,421 | €8,283 | +€17,704 | |
| Financial charges | 65/66B | €167 | €1,952 | +€1,785 | +1069.0% |
| Recurring financial charges | 65 | €167 | €1,952 | +€1,785 | +1069.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,588 | €6,331 | +€15,919 | |
| Profit (loss) for the period | 9904 | -€9,588 | €6,331 | +€15,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,588 | €6,331 | +€15,919 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.