SUN-DAY: 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-DAY
Largest movements
- Receivables within one year -€13,051
down €13,051 (-5.4%), from €240,259 to €227,208
of which Trade receivables: -€50,852
- Cash +€10,427
up €10,427 (+2358.3%), from €442 to €10,869
mainly Receivables within one year (+€13,051) and Depreciation (+€10,200)
- Tangible fixed assets -€9,969
down €9,969 (-28.4%), from €35,152 to €25,183
of which Leasing and similar rights: -€7,950
- Formation expenses +€9,919
new in 2025: €9,919
- Stocks and contracts +€9,666
up €9,666 (+101.8%), from €9,500 to €19,166
- Debts after one year -€5,770
down €5,770 (-74.4%), from €7,758 to €1,988
- Other debts +€5,050
up €5,050 (+7.0%), from €72,424 to €77,474
- Reserves +€4,201
up €4,201 (+2.3%), from €179,711 to €183,912
- Trade debts +€4,124
new in 2025: €4,124
- Gross operating margin +€1,261
up €1,261 (+7.9%), from €15,956 to €17,217
- Depreciation -€435
down €435 (-4.1%), from €10,635 to €10,200
- Other operating charges +€419
up €419 (+82.3%), from €509 to €928
- Taxes +€299
up €299 (+26.0%), from €1,151 to €1,450
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 | €285,353 | €292,346 | +€6,993 | +2.5% |
| Formation expenses | 20 | - | €9,919 | +€9,919 | |
| Fixed assets | 21/28 | €35,152 | €25,183 | -€9,969 | -28.4% |
| Tangible fixed assets | 22/27 | €35,152 | €25,183 | -€9,969 | -28.4% |
| Plant, machinery and equipment | 23 | €2,667 | €1,333 | -€1,333 | -50.0% |
| Furniture and vehicles | 24 | €685 | €0 | -€685 | -100.0% |
| Leasing and similar rights | 25 | €31,800 | €23,850 | -€7,950 | -25.0% |
| Current assets | 29/58 | €250,201 | €257,243 | +€7,042 | +2.8% |
| Stocks and contracts in progress | 3 | €9,500 | €19,166 | +€9,666 | +101.8% |
| Stocks | 30/36 | €9,500 | €19,166 | +€9,666 | +101.8% |
| Amounts receivable within one year | 40/41 | €240,259 | €227,208 | -€13,051 | -5.4% |
| Trade receivables | 40 | €166,845 | €115,992 | -€50,852 | -30.5% |
| Other amounts receivable | 41 | €73,414 | €111,215 | +€37,801 | +51.5% |
| Cash at bank and in hand | 54/58 | €442 | €10,869 | +€10,427 | +2358.3% |
| Total equity and liabilities | 10/49 | €285,353 | €292,346 | +€6,993 | +2.5% |
| Equity | 10/15 | €198,311 | €202,512 | +€4,201 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,711 | €183,912 | +€4,201 | +2.3% |
| Distributable reserves | 133 | €179,711 | €183,912 | +€4,201 | +2.3% |
| Amounts payable | 17/49 | €87,042 | €89,834 | +€2,792 | +3.2% |
| Amounts payable after more than one year | 17 | €7,758 | €1,988 | -€5,770 | -74.4% |
| Financial debts | 170/4 | €7,758 | €1,988 | -€5,770 | -74.4% |
| Amounts payable within one year | 42/48 | €79,284 | €87,846 | +€8,562 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €5,709 | €6,248 | +€539 | +9.4% |
| Trade debts | 44 | - | €4,124 | +€4,124 | |
| Suppliers | 440/4 | - | €4,124 | +€4,124 | |
| Taxes, remuneration and social security | 45 | €1,151 | €0 | -€1,151 | -100.0% |
| Taxes | 450/3 | €1,151 | €0 | -€1,151 | -100.0% |
| Other amounts payable | 47/48 | €72,424 | €77,474 | +€5,050 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,635 | €10,200 | -€435 | -4.1% |
| Other operating charges | 640/8 | €509 | €928 | +€419 | +82.3% |
| Gross operating margin | 9900 | €15,956 | €17,217 | +€1,261 | +7.9% |
| Operating profit (loss) | 9901 | €4,811 | €6,088 | +€1,277 | +26.5% |
| Financial charges | 65/66B | €604 | €437 | -€167 | -27.7% |
| Recurring financial charges | 65 | €604 | €437 | -€167 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €4,207 | €5,651 | +€1,444 | +34.3% |
| Income taxes | 67/77 | €1,151 | €1,450 | +€299 | +26.0% |
| Profit (loss) for the period | 9904 | €3,056 | €4,201 | +€1,145 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,056 | €4,201 | +€1,145 | +37.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.