SUGAR PIE RECORDS: what changed
What changed
SUGAR PIE RECORDS
NACE 47.690, Retail sale of other cultural and recreation goods
filed annual accounts (NBB)
Net result for the year
€53,859
2024 · €47,142+€6,717
Equity
€132,849
2024 · €80,656+€52,193
Cash
€88,230
2024 · €53,345+€34,884
Balance sheet total
€184,754
2024 · €144,842+€39,912
Largest movements
Assets
- Cash +€34,884
up €34,884 (+65.4%), from €53,345 to €88,230
mainly Net result for the year (+€53,859) and Depreciation (+€363)
- Stocks and contracts +€3,452
up €3,452 (+3.9%), from €88,292 to €91,744
Equity and liabilities
- Reserves +€52,193
up €52,193 (+72.8%), from €71,656 to €123,849
- Other debts -€7,000
down €7,000 (-37.7%), from €18,567 to €11,567
- Tax, wage and social debts -€4,367
down €4,367 (-16.5%), from €26,409 to €22,043
of which Remuneration and social security: -€7,000
Income statement
- Gross operating margin +€11,577
up €11,577 (+20.0%), from €57,969 to €69,546
- Taxes +€4,270
up €4,270 (+46.0%), from €9,288 to €13,559
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,142
Gross operating margin
+€11,577
Depreciation
+€252
Other operating charges
-€410
Financial income
+€0
Financial charges
-€431
Taxes
-€4,270
Result 2025
€53,859
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€37,725
Investment
-€1,175
Financing
-€1,666
Cash 2024
€53,345
From operations (derived)
+€37,725
Net result for the year
+€53,859
Depreciation
+€363
Stocks and contracts
-€3,452
Receivables within one year
-€763
Trade debts
-€914
Tax, wage and social debts
-€4,367
Other debts
-€7,000
Investment (derived)
-€1,175
Investment in fixed assets (net)
-€1,175
Financing
-€1,666
Contributions, distributions and other
-€1,666
Cash 2025
€88,230
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,842 | €184,754 | +€39,912 | +27.6% |
| Fixed assets | 21/28 | €786 | €1,598 | +€812 | +103% |
| Tangible fixed assets | 22/27 | €786 | €1,598 | +€812 | +103% |
| Plant, machinery and equipment | 23 | €786 | €568 | -€218 | -27.7% |
| Furniture and vehicles | 24 | - | €1,030 | +€1,030 | |
| Current assets | 29/58 | €144,056 | €183,156 | +€39,100 | +27.1% |
| Stocks and contracts in progress | 3 | €88,292 | €91,744 | +€3,452 | +3.9% |
| Stocks | 30/36 | €88,292 | €91,744 | +€3,452 | +3.9% |
| Amounts receivable within one year | 40/41 | €1,531 | €2,294 | +€763 | +49.9% |
| Trade receivables | 40 | €1,301 | €2,294 | +€993 | +76.3% |
| Other amounts receivable | 41 | €230 | - | -€230 | |
| Cash at bank and in hand | 54/58 | €53,345 | €88,230 | +€34,884 | +65.4% |
| Deferred charges and accrued income | 490/1 | €888 | €888 | = | 0.0% |
| Total equity and liabilities | 10/49 | €144,842 | €184,754 | +€39,912 | +27.6% |
| Equity | 10/15 | €80,656 | €132,849 | +€52,193 | +64.7% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €71,656 | €123,849 | +€52,193 | +72.8% |
| Distributable reserves | 133 | €71,656 | €123,849 | +€52,193 | +72.8% |
| Amounts payable | 17/49 | €64,186 | €51,905 | -€12,281 | -19.1% |
| Amounts payable within one year | 42/48 | €64,186 | €51,905 | -€12,281 | -19.1% |
| Trade debts | 44 | €19,210 | €18,295 | -€914 | -4.8% |
| Suppliers | 440/4 | €19,210 | €18,295 | -€914 | -4.8% |
| Taxes, remuneration and social security | 45 | €26,409 | €22,043 | -€4,367 | -16.5% |
| Taxes | 450/3 | €19,409 | €22,043 | +€2,633 | +13.6% |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €18,567 | €11,567 | -€7,000 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €363 | -€252 | -41.0% |
| Other operating charges | 640/8 | €588 | €999 | +€410 | +69.7% |
| Gross operating margin | 9900 | €57,969 | €69,546 | +€11,577 | +20.0% |
| Operating profit (loss) | 9901 | €56,766 | €68,185 | +€11,419 | +20.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €337 | €768 | +€431 | +128% |
| Recurring financial charges | 65 | €337 | €768 | +€431 | +128% |
| Profit (loss) for the period before taxes | 9903 | €56,430 | €67,417 | +€10,988 | +19.5% |
| Income taxes | 67/77 | €9,288 | €13,559 | +€4,270 | +46.0% |
| Profit (loss) for the period | 9904 | €47,142 | €53,859 | +€6,717 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,142 | €53,859 | +€6,717 | +14.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.