Silvius 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.
Silvius Sun
Largest movements
- Cash -€169,900
down €169,900 (-53.3%), from €318,567 to €148,667
mainly Debts after one year (-€208,012) and Other debts (-€100,000)
- Debts after one year -€208,012
down €208,012 (-17.6%), from €1.2m to €972,223
- Profit (loss) carried forward +€138,050
up €138,050 (+12.3%), from €1.1m to €1.3m
- Other debts -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Financial income -€2.9m
down €2.9m (-91.6%), from €3.1m to €261,772
- Gross operating margin +€93,829
up €93,829 (+80.0%), from -€117,218 to -€23,388
- Financial charges -€49,600
down €49,600 (-33.8%), from €146,830 to €97,231
- Purchases and services +€23,388
new in 2025: €23,388
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 | €2,816,909 | €2,646,312 | -€170,597 | -6.1% |
| Fixed assets | 21/28 | €2,347,498 | €2,347,498 | = | 0.0% |
| Financial fixed assets | 28 | €2,347,498 | €2,347,498 | = | 0.0% |
| Current assets | 29/58 | €469,412 | €298,814 | -€170,597 | -36.3% |
| Amounts receivable within one year | 40/41 | €150,845 | €150,147 | -€698 | -0.5% |
| Other amounts receivable | 41 | €150,845 | €150,147 | -€698 | -0.5% |
| Cash at bank and in hand | 54/58 | €318,567 | €148,667 | -€169,900 | -53.3% |
| Total equity and liabilities | 10/49 | €2,816,909 | €2,646,312 | -€170,597 | -6.1% |
| Equity | 10/15 | €1,228,028 | €1,366,077 | +€138,050 | +11.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,118,028 | €1,256,077 | +€138,050 | +12.3% |
| Amounts payable | 17/49 | €1,588,882 | €1,280,235 | -€308,647 | -19.4% |
| Amounts payable after more than one year | 17 | €1,180,235 | €972,223 | -€208,012 | -17.6% |
| Financial debts | 170/4 | €1,180,235 | €972,223 | -€208,012 | -17.6% |
| Amounts payable within one year | 42/48 | €408,647 | €308,012 | -€100,635 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €208,012 | €208,012 | = | 0.0% |
| Trade debts | 44 | €635 | €0 | -€635 | -100% |
| Suppliers | 440/4 | €635 | €0 | -€635 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €23,388 | +€23,388 | |
| Other operating charges | 640/8 | €2,971 | €3,103 | +€133 | +4.5% |
| Gross operating margin | 9900 | -€117,218 | -€23,388 | +€93,829 | +80.0% |
| Operating profit (loss) | 9901 | -€120,188 | -€26,492 | +€93,696 | +78.0% |
| Financial income | 75/76B | €3,123,753 | €261,772 | -€2.9m | -91.6% |
| Recurring financial income | 75 | €3,123,753 | €261,772 | -€2.9m | -91.6% |
| Financial charges | 65/66B | €146,830 | €97,231 | -€49,600 | -33.8% |
| Recurring financial charges | 65 | €146,830 | €97,231 | -€49,600 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €2,856,734 | €138,050 | -€2.7m | -95.2% |
| Profit (loss) for the period | 9904 | €2,856,734 | €138,050 | -€2.7m | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,856,734 | €138,050 | -€2.7m | -95.2% |
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 27 October 2026 via checked.be.