Sonny Luypaert: 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.
Sonny Luypaert
Largest movements
- Receivables within one year -€228
down €228 (-3.8%), from €6,014 to €5,786
- Profit (loss) carried forward -€1,470
down €1,470 (-7.8%), from -€18,967 to -€20,437
- Trade debts +€1,228
up €1,228 (+85.4%), from €1,439 to €2,667
- Gross operating margin +€2,646
up €2,646 (+61.9%), from -€4,278 to -€1,632
- Depreciation -€703
down €703 (-100%), from €703 to €0
- Other operating charges -€384
down €384 (-100%), from €384 to €0
- Financial charges -€265
down €265 (-74.4%), from €356 to €91
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 | €6,294 | €6,052 | -€242 | -3.8% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €6,294 | €6,052 | -€242 | -3.8% |
| Amounts receivable within one year | 40/41 | €6,014 | €5,786 | -€228 | -3.8% |
| Other amounts receivable | 41 | €6,014 | €5,786 | -€228 | -3.8% |
| Cash at bank and in hand | 54/58 | €15 | €0 | -€15 | -100% |
| Deferred charges and accrued income | 490/1 | €266 | €266 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €6,294 | €6,052 | -€242 | -3.8% |
| Equity | 10/15 | €4,798 | €3,328 | -€1,470 | -30.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €20,765 | €20,765 | -€0 | 0.0% |
| Distributable reserves | 133 | €20,765 | €20,765 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€18,967 | -€20,437 | -€1,470 | -7.8% |
| Amounts payable | 17/49 | €1,496 | €2,724 | +€1,228 | +82.1% |
| Amounts payable within one year | 42/48 | €1,439 | €2,667 | +€1,228 | +85.4% |
| Trade debts | 44 | €1,439 | €2,667 | +€1,228 | +85.4% |
| Suppliers | 440/4 | €1,439 | €2,667 | +€1,228 | +85.4% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €57 | €57 | -€0 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €703 | €0 | -€703 | -100% |
| Other operating charges | 640/8 | €384 | €0 | -€384 | -100% |
| Gross operating margin | 9900 | -€4,278 | -€1,632 | +€2,646 | +61.9% |
| Operating profit (loss) | 9901 | -€5,366 | -€1,632 | +€3,734 | +69.6% |
| Financial income | 75/76B | €251 | €253 | +€2 | +0.8% |
| Recurring financial income | 75 | €251 | €253 | +€2 | +0.8% |
| Financial charges | 65/66B | €356 | €91 | -€265 | -74.4% |
| Recurring financial charges | 65 | €356 | €91 | -€265 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,470 | -€1,470 | +€4,000 | +73.1% |
| Profit (loss) for the period | 9904 | -€5,470 | -€1,470 | +€4,000 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,470 | -€1,470 | +€4,000 | +73.1% |
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 24 October 2026 via checked.be.