SUN DINANT: 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 DINANT
Largest movements
- Receivables within one year -€4,127
down €4,127 (-31.9%), from €12,948 to €8,821
of which Other amounts receivable: -€4,482
- Stocks and contracts +€421
up €421 (+93.3%), from €451 to €872
- Cash +€332
up €332 (+6.0%), from €5,525 to €5,857
mainly Receivables within one year (+€4,127) and Net result for the year (+€4,069)
- Trade debts -€7,568
down €7,568 (-18.5%), from €40,969 to €33,401
- Profit (loss) carried forward +€4,069
up €4,069 (+11.6%), from -€34,936 to -€30,867
- Gross operating margin +€2,600
up €2,600 (+34.0%), from €7,642 to €10,242
- Other operating charges +€1,225
up €1,225 (+112%), from €1,090 to €2,315
- Financial charges +€263
up €263 (+9.4%), from €2,801 to €3,064
- Depreciation +€196
up €196 (+59.6%), from €329 to €525
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 | €20,354 | €16,854 | -€3,500 | -17.2% |
| Fixed assets | 21/28 | €1,328 | €1,199 | -€129 | -9.7% |
| Tangible fixed assets | 22/27 | €1,328 | €1,199 | -€129 | -9.7% |
| Plant, machinery and equipment | 23 | €209 | €535 | +€326 | +156% |
| Furniture and vehicles | 24 | €1,119 | €664 | -€455 | -40.7% |
| Current assets | 29/58 | €19,026 | €15,655 | -€3,371 | -17.7% |
| Stocks and contracts in progress | 3 | €451 | €872 | +€421 | +93.3% |
| Stocks | 30/36 | €451 | €872 | +€421 | +93.3% |
| Amounts receivable within one year | 40/41 | €12,948 | €8,821 | -€4,127 | -31.9% |
| Trade receivables | 40 | - | €355 | +€355 | |
| Other amounts receivable | 41 | €12,948 | €8,466 | -€4,482 | -34.6% |
| Cash at bank and in hand | 54/58 | €5,525 | €5,857 | +€332 | +6.0% |
| Deferred charges and accrued income | 490/1 | €102 | €105 | +€3 | +3.3% |
| Total equity and liabilities | 10/49 | €20,354 | €16,854 | -€3,500 | -17.2% |
| Equity | 10/15 | -€20,676 | -€16,607 | +€4,069 | +19.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,936 | -€30,867 | +€4,069 | +11.6% |
| Amounts payable | 17/49 | €41,030 | €33,460 | -€7,569 | -18.4% |
| Amounts payable within one year | 42/48 | €41,028 | €33,460 | -€7,568 | -18.4% |
| Trade debts | 44 | €40,969 | €33,401 | -€7,568 | -18.5% |
| Suppliers | 440/4 | €40,969 | €33,401 | -€7,568 | -18.5% |
| Taxes, remuneration and social security | 45 | €59 | €60 | +€1 | +1.0% |
| Taxes | 450/3 | €59 | €60 | +€1 | +1.0% |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €525 | +€196 | +59.6% |
| Other operating charges | 640/8 | €1,090 | €2,315 | +€1,225 | +112% |
| Non-recurring operating charges | 66A | - | €209 | +€209 | |
| Gross operating margin | 9900 | €7,642 | €10,242 | +€2,600 | +34.0% |
| Operating profit (loss) | 9901 | €6,224 | €7,193 | +€969 | +15.6% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €2,801 | €3,064 | +€263 | +9.4% |
| Recurring financial charges | 65 | €2,801 | €3,064 | +€263 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €3,431 | €4,129 | +€698 | +20.3% |
| Income taxes | 67/77 | €59 | €60 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €3,372 | €4,069 | +€697 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,372 | €4,069 | +€697 | +20.7% |
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 20 October 2026 via checked.be.