SUN DELUXE: 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 DELUXE
Largest movements
- Cash -€19,531
down €19,531 (-80.5%), from €24,258 to €4,726
mainly Net result for the year (-€25,051) and Receivables within one year (-€13,764)
- Receivables within one year +€13,764
new in 2023: €13,764
- Tangible fixed assets -€8,278
down €8,278 (-35.6%), from €23,267 to €14,989
of which Other tangible fixed assets: -€7,500
- Profit (loss) carried forward -€25,051
down €25,051 (-15.6%), from -€160,936 to -€185,987
- Other debts +€21,084
up €21,084 (+65.1%), from €32,403 to €53,488
- Trade debts -€12,003
down €12,003 (-14.4%), from €83,490 to €71,486
- Tax, wage and social debts +€1,925
up €1,925 (+14.6%), from €13,203 to €15,128
of which Taxes: +€1,810
- Gross operating margin -€25,716
down €25,716 (-31.4%), from €81,803 to €56,088
- Staff costs -€17,276
down €17,276 (-22.8%), from €75,924 to €58,648
- Financial charges +€9,501
up €9,501 (+829%), from €1,146 to €10,647
- Depreciation -€4,561
down €4,561 (-35.5%), from €12,839 to €8,278
- Other operating charges -€2,076
down €2,076 (-36.8%), from €5,641 to €3,565
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,461 | €46,416 | -€14,045 | -23.2% |
| Fixed assets | 21/28 | €23,267 | €14,989 | -€8,278 | -35.6% |
| Tangible fixed assets | 22/27 | €23,267 | €14,989 | -€8,278 | -35.6% |
| Plant, machinery and equipment | 23 | €778 | - | -€778 | |
| Other tangible fixed assets | 26 | €22,489 | €14,989 | -€7,500 | -33.3% |
| Current assets | 29/58 | €37,194 | €31,427 | -€5,767 | -15.5% |
| Amounts receivable within one year | 40/41 | - | €13,764 | +€13,764 | |
| Trade receivables | 40 | - | €13,764 | +€13,764 | |
| Cash at bank and in hand | 54/58 | €24,258 | €4,726 | -€19,531 | -80.5% |
| Deferred charges and accrued income | 490/1 | €12,937 | €12,937 | = | 0.0% |
| Total equity and liabilities | 10/49 | €60,461 | €46,416 | -€14,045 | -23.2% |
| Equity | 10/15 | -€154,736 | -€179,787 | -€25,051 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,936 | -€185,987 | -€25,051 | -15.6% |
| Amounts payable | 17/49 | €215,197 | €226,203 | +€11,006 | +5.1% |
| Amounts payable after more than one year | 17 | €84,000 | €84,000 | = | 0.0% |
| Financial debts | 170/4 | €84,000 | €84,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €131,197 | €142,203 | +€11,006 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €2,102 | €2,102 | = | 0.0% |
| Trade debts | 44 | €83,490 | €71,486 | -€12,003 | -14.4% |
| Suppliers | 440/4 | €83,490 | €71,486 | -€12,003 | -14.4% |
| Taxes, remuneration and social security | 45 | €13,203 | €15,128 | +€1,925 | +14.6% |
| Taxes | 450/3 | €2,667 | €4,477 | +€1,810 | +67.8% |
| Remuneration and social security | 454/9 | €10,536 | €10,651 | +€115 | +1.1% |
| Other amounts payable | 47/48 | €32,403 | €53,488 | +€21,084 | +65.1% |
| Remuneration, social security and pensions | 62 | €75,924 | €58,648 | -€17,276 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,839 | €8,278 | -€4,561 | -35.5% |
| Other operating charges | 640/8 | €5,641 | €3,565 | -€2,076 | -36.8% |
| Gross operating margin | 9900 | €81,803 | €56,088 | -€25,716 | -31.4% |
| Operating profit (loss) | 9901 | -€12,600 | -€14,404 | -€1,803 | -14.3% |
| Financial income | 75/76B | €344 | - | -€344 | |
| Recurring financial income | 75 | €344 | - | -€344 | |
| Financial charges | 65/66B | €1,146 | €10,647 | +€9,501 | +829% |
| Recurring financial charges | 65 | €1,146 | €10,647 | +€9,501 | +829% |
| Profit (loss) for the period before taxes | 9903 | -€13,402 | -€25,051 | -€11,648 | -86.9% |
| Profit (loss) for the period | 9904 | -€13,402 | -€25,051 | -€11,648 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,402 | -€25,051 | -€11,648 | -86.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.