SUN AND MOON: 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.
SUN AND MOON
Largest movements
- Tangible fixed assets -€5,225
down €5,225 (-63.0%), from €8,295 to €3,070
of which Furniture and vehicles: -€4,521
- Other debts -€21,679
down €21,679 (-53.7%), from €40,365 to €18,686
- Profit (loss) carried forward +€14,614
up €14,614 (+60.4%), from -€24,191 to -€9,577
- Trade debts +€11,621
up €11,621 (+229%), from €5,066 to €16,687
- Tax, wage and social debts -€5,782
down €5,782 (-22.2%), from €26,036 to €20,254
of which Remuneration and social security: -€14,611
- Debts after one year -€3,812
no longer reported in 2025 (was €3,812)
- Gross operating margin +€31,856
up €31,856 (+89.9%), from €35,417 to €67,274
- Staff costs +€14,338
up €14,338 (+62.4%), from €22,969 to €37,308
- Financial charges +€7,522
up €7,522 (+817%), from €921 to €8,443
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 | €69,933 | €64,895 | -€5,037 | -7.2% |
| Fixed assets | 21/28 | €8,295 | €3,070 | -€5,225 | -63.0% |
| Tangible fixed assets | 22/27 | €8,295 | €3,070 | -€5,225 | -63.0% |
| Plant, machinery and equipment | 23 | €504 | €336 | -€168 | -33.3% |
| Furniture and vehicles | 24 | €6,180 | €1,660 | -€4,521 | -73.1% |
| Other tangible fixed assets | 26 | €1,610 | €1,073 | -€536 | -33.3% |
| Current assets | 29/58 | €61,638 | €61,826 | +€188 | +0.3% |
| Stocks and contracts in progress | 3 | €46,220 | €46,220 | = | 0.0% |
| Stocks | 30/36 | €46,220 | €46,220 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,000 | €10,518 | +€518 | +5.2% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €518 | +€518 | |
| Cash at bank and in hand | 54/58 | €4,674 | €4,343 | -€330 | -7.1% |
| Deferred charges and accrued income | 490/1 | €744 | €744 | = | 0.0% |
| Total equity and liabilities | 10/49 | €69,933 | €64,895 | -€5,037 | -7.2% |
| Equity | 10/15 | -€5,346 | €9,268 | +€14,614 | |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €144 | €144 | = | 0.0% |
| Non-distributable reserves | 130/1 | €144 | €144 | = | 0.0% |
| Reserves not available under the articles | 1311 | €144 | €144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,191 | -€9,577 | +€14,614 | +60.4% |
| Amounts payable | 17/49 | €75,279 | €55,628 | -€19,651 | -26.1% |
| Amounts payable after more than one year | 17 | €3,812 | - | -€3,812 | |
| Financial debts | 170/4 | €3,812 | - | -€3,812 | |
| Amounts payable within one year | 42/48 | €71,468 | €55,628 | -€15,840 | -22.2% |
| Trade debts | 44 | €5,066 | €16,687 | +€11,621 | +229% |
| Suppliers | 440/4 | €5,066 | €16,687 | +€11,621 | +229% |
| Taxes, remuneration and social security | 45 | €26,036 | €20,254 | -€5,782 | -22.2% |
| Taxes | 450/3 | €3,067 | €11,895 | +€8,829 | +288% |
| Remuneration and social security | 454/9 | €22,969 | €8,359 | -€14,611 | -63.6% |
| Other amounts payable | 47/48 | €40,365 | €18,686 | -€21,679 | -53.7% |
| Remuneration, social security and pensions | 62 | €22,969 | €37,308 | +€14,338 | +62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,178 | €5,225 | +€47 | +0.9% |
| Other operating charges | 640/8 | €1,647 | €1,572 | -€75 | -4.5% |
| Gross operating margin | 9900 | €35,417 | €67,274 | +€31,856 | +89.9% |
| Operating profit (loss) | 9901 | €5,623 | €23,169 | +€17,546 | +312% |
| Financial charges | 65/66B | €921 | €8,443 | +€7,522 | +817% |
| Recurring financial charges | 65 | €921 | €8,443 | +€7,522 | +817% |
| Profit (loss) for the period before taxes | 9903 | €4,702 | €14,726 | +€10,025 | +213% |
| Income taxes | 67/77 | - | €112 | +€112 | |
| Profit (loss) for the period | 9904 | €4,702 | €14,614 | +€9,912 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €4,702 | €14,614 | +€9,912 | +211% |
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.