Sun at Seven: 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 at Seven
Largest movements
- Cash +€54,714
up €54,714 (+200%), from €27,300 to €82,014
mainly Net result for the year (+€48,902) and Other debts (+€21,816)
- Receivables within one year -€15,775
down €15,775 (-29.2%), from €53,985 to €38,210
of which Other amounts receivable: -€18,290
- Deferred charges and accrued income -€8,463
down €8,463 (-79.1%), from €10,693 to €2,230
- Tangible fixed assets -€4,796
down €4,796 (-36.7%), from €13,077 to €8,281
of which Furniture and vehicles: -€3,243
- Other debts +€21,816
up €21,816 (+59.9%), from €36,396 to €58,212
- Reserves -€14,565
down €14,565 (-24.0%), from €60,768 to €46,202
- Profit (loss) carried forward +€13,467
no longer reported in 2025 (was -€13,467)
- Trade debts +€7,204
up €7,204 (+304%), from €2,369 to €9,573
- Tax, wage and social debts -€2,241
down €2,241 (-13.2%), from €16,990 to €14,749
- Gross operating margin +€28,072
up €28,072 (+60.7%), from €46,277 to €74,349
- Taxes +€18,833
up €18,833 (+2,088%), from €902 to €19,736
- Depreciation -€1,670
down €1,670 (-25.8%), from €6,466 to €4,796
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 | €105,056 | €130,736 | +€25,680 | +24.4% |
| Fixed assets | 21/28 | €13,077 | €8,281 | -€4,796 | -36.7% |
| Tangible fixed assets | 22/27 | €13,077 | €8,281 | -€4,796 | -36.7% |
| Land and buildings | 22 | €2,126 | €1,614 | -€513 | -24.1% |
| Plant, machinery and equipment | 23 | €243 | €111 | -€132 | -54.3% |
| Furniture and vehicles | 24 | €6,526 | €3,282 | -€3,243 | -49.7% |
| Other tangible fixed assets | 26 | €4,182 | €3,274 | -€908 | -21.7% |
| Current assets | 29/58 | €91,979 | €122,455 | +€30,476 | +33.1% |
| Amounts receivable within one year | 40/41 | €53,985 | €38,210 | -€15,775 | -29.2% |
| Trade receivables | 40 | €29,887 | €32,402 | +€2,515 | +8.4% |
| Other amounts receivable | 41 | €24,098 | €5,808 | -€18,290 | -75.9% |
| Cash at bank and in hand | 54/58 | €27,300 | €82,014 | +€54,714 | +200% |
| Deferred charges and accrued income | 490/1 | €10,693 | €2,230 | -€8,463 | -79.1% |
| Total equity and liabilities | 10/49 | €105,056 | €130,736 | +€25,680 | +24.4% |
| Equity | 10/15 | €49,300 | €48,202 | -€1,098 | -2.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,768 | €46,202 | -€14,565 | -24.0% |
| Distributable reserves | 133 | €60,768 | €46,202 | -€14,565 | -24.0% |
| Profit (loss) carried forward | 14 | -€13,467 | - | +€13,467 | |
| Amounts payable | 17/49 | €55,755 | €82,534 | +€26,778 | +48.0% |
| Amounts payable within one year | 42/48 | €55,755 | €82,534 | +€26,778 | +48.0% |
| Trade debts | 44 | €2,369 | €9,573 | +€7,204 | +304% |
| Suppliers | 440/4 | €2,369 | €9,573 | +€7,204 | +304% |
| Taxes, remuneration and social security | 45 | €16,990 | €14,749 | -€2,241 | -13.2% |
| Taxes | 450/3 | €16,990 | €14,749 | -€2,241 | -13.2% |
| Other amounts payable | 47/48 | €36,396 | €58,212 | +€21,816 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,466 | €4,796 | -€1,670 | -25.8% |
| Other operating charges | 640/8 | €603 | €630 | +€27 | +4.5% |
| Gross operating margin | 9900 | €46,277 | €74,349 | +€28,072 | +60.7% |
| Operating profit (loss) | 9901 | €39,208 | €68,923 | +€29,715 | +75.8% |
| Financial income | 75/76B | €7 | €54 | +€47 | +639% |
| Recurring financial income | 75 | €7 | €54 | +€47 | +639% |
| Financial charges | 65/66B | €437 | €340 | -€98 | -22.3% |
| Recurring financial charges | 65 | €437 | €340 | -€98 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €38,778 | €68,638 | +€29,859 | +77.0% |
| Income taxes | 67/77 | €902 | €19,736 | +€18,833 | +2,088% |
| Profit (loss) for the period | 9904 | €37,876 | €48,902 | +€11,026 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,876 | €48,902 | +€11,026 | +29.1% |
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 19 October 2026 via checked.be.