Sluni Cycles: 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.
Sluni Cycles
Largest movements
- Stocks and contracts -€14,739
down €14,739 (-70.0%), from €21,065 to €6,326
- Receivables within one year -€12,591
down €12,591 (-99.2%), from €12,686 to €96
of which Trade receivables: -€12,686
- Tangible fixed assets -€5,868
down €5,868 (-30.2%), from €19,409 to €13,540
of which Leasing and similar rights: -€3,997
- Cash -€751
down €751 (-100%), from €751 to €0
mainly Net result for the year (-€26,860) and Debts after one year (-€3,920)
- Profit (loss) carried forward -€26,860
down €26,860 (-574%), from -€4,677 to -€31,538
- Debts after one year -€3,920
down €3,920 (-27.3%), from €14,362 to €10,441
- Tax, wage and social debts -€3,160
down €3,160 (-100%), from €3,160 to €0
- Current portion of long-term debt -€1,561
down €1,561 (-28.5%), from €5,481 to €3,920
- Trade debts +€1,382
up €1,382 (+63.5%), from €2,177 to €3,560
- Gross operating margin -€26,180
down €26,180, from €8,013 to -€18,166
- Financial charges -€2,346
down €2,346 (-45.6%), from €5,144 to €2,798
- Depreciation -€1,834
down €1,834 (-23.8%), from €7,702 to €5,868
- Financial income -€456
down €456 (-99.9%), from €456 to €0
- Other operating charges -€273
down €273 (-90.7%), from €301 to €28
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.
Derived cash bridge
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 | €54,334 | €20,355 | -€33,978 | -62.5% |
| Fixed assets | 21/28 | €19,802 | €13,934 | -€5,868 | -29.6% |
| Tangible fixed assets | 22/27 | €19,409 | €13,540 | -€5,868 | -30.2% |
| Plant, machinery and equipment | 23 | €2,956 | €1,854 | -€1,102 | -37.3% |
| Furniture and vehicles | 24 | €1,678 | €908 | -€770 | -45.9% |
| Leasing and similar rights | 25 | €14,775 | €10,778 | -€3,997 | -27.1% |
| Financial fixed assets | 28 | €394 | €394 | = | 0.0% |
| Current assets | 29/58 | €34,531 | €6,421 | -€28,110 | -81.4% |
| Stocks and contracts in progress | 3 | €21,065 | €6,326 | -€14,739 | -70.0% |
| Stocks | 30/36 | €21,065 | €6,326 | -€14,739 | -70.0% |
| Amounts receivable within one year | 40/41 | €12,686 | €96 | -€12,591 | -99.2% |
| Trade receivables | 40 | €12,686 | €0 | -€12,686 | -100% |
| Other amounts receivable | 41 | - | €96 | +€96 | |
| Cash at bank and in hand | 54/58 | €751 | €0 | -€751 | -100% |
| Deferred charges and accrued income | 490/1 | €30 | €0 | -€30 | -100% |
| Total equity and liabilities | 10/49 | €54,334 | €20,355 | -€33,978 | -62.5% |
| Equity | 10/15 | €2,833 | -€24,028 | -€26,860 | |
| Contributions | 10/11 | €7,510 | €7,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,677 | -€31,538 | -€26,860 | -574% |
| Amounts payable | 17/49 | €51,501 | €44,383 | -€7,118 | -13.8% |
| Amounts payable after more than one year | 17 | €14,362 | €10,441 | -€3,920 | -27.3% |
| Financial debts | 170/4 | €14,362 | €10,441 | -€3,920 | -27.3% |
| Amounts payable within one year | 42/48 | €36,514 | €33,576 | -€2,938 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €5,481 | €3,920 | -€1,561 | -28.5% |
| Financial debts | 43 | €25,000 | €26,096 | +€1,096 | +4.4% |
| Credit institutions | 430/8 | €25,000 | €26,096 | +€1,096 | +4.4% |
| Trade debts | 44 | €2,177 | €3,560 | +€1,382 | +63.5% |
| Suppliers | 440/4 | €2,177 | €3,560 | +€1,382 | +63.5% |
| Taxes, remuneration and social security | 45 | €3,160 | €0 | -€3,160 | -100% |
| Taxes | 450/3 | €3,160 | €0 | -€3,160 | -100% |
| Other amounts payable | 47/48 | €695 | €0 | -€695 | -100% |
| Accrued charges and deferred income | 492/3 | €625 | €366 | -€260 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,702 | €5,868 | -€1,834 | -23.8% |
| Other operating charges | 640/8 | €301 | €28 | -€273 | -90.7% |
| Gross operating margin | 9900 | €8,013 | -€18,166 | -€26,180 | |
| Operating profit (loss) | 9901 | €10 | -€24,063 | -€24,073 | |
| Financial income | 75/76B | €456 | €0 | -€456 | -99.9% |
| Recurring financial income | 75 | €456 | €0 | -€456 | -99.9% |
| Financial charges | 65/66B | €5,144 | €2,798 | -€2,346 | -45.6% |
| Recurring financial charges | 65 | €5,144 | €2,798 | -€2,346 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,677 | -€26,860 | -€22,183 | -474% |
| Profit (loss) for the period | 9904 | -€4,677 | -€26,860 | -€22,183 | -474% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,677 | -€26,860 | -€22,183 | -474% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.