SUN 5: 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.
SUN 5
Largest movements
- Tangible fixed assets -€6,894
down €6,894 (-7.0%), from €99,124 to €92,230
- Cash -€2,494
down €2,494 (-7.6%), from €32,710 to €30,215
mainly Other debts (-€27,700)
- Other debts -€27,700
down €27,700 (-41.0%), from €67,504 to €39,804
- Profit (loss) carried forward +€18,312
up €18,312 (+9.9%), from -€184,262 to -€165,950
- Financial charges -€3,555
down €3,555 (-59.0%), from €6,027 to €2,473
- Gross operating margin +€1,403
up €1,403 (+5.1%), from €27,589 to €28,992
- Other operating charges +€789
up €789 (+150.3%), from €525 to €1,314
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.
Cash bridge derived
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 | €131,834 | €122,446 | -€9,388 | -7.1% |
| Fixed assets | 21/28 | €99,124 | €92,230 | -€6,894 | -7.0% |
| Tangible fixed assets | 22/27 | €99,124 | €92,230 | -€6,894 | -7.0% |
| Land and buildings | 22 | €99,124 | €92,230 | -€6,894 | -7.0% |
| Current assets | 29/58 | €32,710 | €30,215 | -€2,494 | -7.6% |
| Cash at bank and in hand | 54/58 | €32,710 | €30,215 | -€2,494 | -7.6% |
| Total equity and liabilities | 10/49 | €131,834 | €122,446 | -€9,388 | -7.1% |
| Equity | 10/15 | -€165,670 | -€147,358 | +€18,312 | +11.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,262 | -€165,950 | +€18,312 | +9.9% |
| Amounts payable | 17/49 | €297,504 | €269,804 | -€27,700 | -9.3% |
| Amounts payable after more than one year | 17 | €230,000 | €230,000 | = | 0.0% |
| Other amounts payable | 178/9 | €230,000 | €230,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,504 | €39,804 | -€27,700 | -41.0% |
| Other amounts payable | 47/48 | €67,504 | €39,804 | -€27,700 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,922 | €6,894 | -€28 | -0.4% |
| Other operating charges | 640/8 | €525 | €1,314 | +€789 | +150.3% |
| Gross operating margin | 9900 | €27,589 | €28,992 | +€1,403 | +5.1% |
| Operating profit (loss) | 9901 | €20,142 | €20,784 | +€643 | +3.2% |
| Financial charges | 65/66B | €6,027 | €2,473 | -€3,555 | -59.0% |
| Recurring financial charges | 65 | €6,027 | €2,473 | -€3,555 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €14,115 | €18,312 | +€4,197 | +29.7% |
| Profit (loss) for the period | 9904 | €14,115 | €18,312 | +€4,197 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,115 | €18,312 | +€4,197 | +29.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.