SUN FLOWER DEVELOPMENT: 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 FLOWER DEVELOPMENT
Largest movements
- Cash +€8,253
up €8,253 (+5.4%), from €153,871 to €162,124
mainly Net result for the year (+€62,283) and Depreciation (+€4,190)
- Tangible fixed assets -€4,190
down €4,190 (-54.1%), from €7,738 to €3,549
- Receivables within one year +€2,172
up €2,172 (+7.5%), from €29,117 to €31,289
of which Trade receivables: +€3,127
- Profit (loss) carried forward +€19,283
up €19,283 (+18.4%), from €104,706 to €123,990
- Tax, wage and social debts -€12,020
down €12,020 (-45.7%), from €26,293 to €14,273
of which Remuneration and social security: -€13,260
- Staff costs -€21,143
down €21,143 (-77.3%), from €27,335 to €6,193
- Purchases and services -€10,443
down €10,443 (-13.2%), from €79,309 to €68,867
- Turnover +€8,126
up €8,126 (+5.5%), from €147,892 to €156,018
- Gross operating margin -€8,044
down €8,044 (-8.1%), from €98,966 to €90,921
- Depreciation +€3,549
up €3,549 (+553.6%), from €641 to €4,190
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 | €190,777 | €197,012 | +€6,235 | +3.3% |
| Fixed assets | 21/28 | €7,789 | €3,599 | -€4,190 | -53.8% |
| Tangible fixed assets | 22/27 | €7,738 | €3,549 | -€4,190 | -54.1% |
| Furniture and vehicles | 24 | €7,738 | €3,549 | -€4,190 | -54.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €182,988 | €193,413 | +€10,425 | +5.7% |
| Amounts receivable within one year | 40/41 | €29,117 | €31,289 | +€2,172 | +7.5% |
| Trade receivables | 40 | €28,163 | €31,289 | +€3,127 | +11.1% |
| Other amounts receivable | 41 | €955 | - | -€955 | |
| Cash at bank and in hand | 54/58 | €153,871 | €162,124 | +€8,253 | +5.4% |
| Total equity and liabilities | 10/49 | €190,777 | €197,012 | +€6,235 | +3.3% |
| Equity | 10/15 | €158,297 | €177,580 | +€19,283 | +12.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,591 | €48,591 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €48,091 | €48,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,706 | €123,990 | +€19,283 | +18.4% |
| Amounts payable | 17/49 | €32,479 | €19,432 | -€13,048 | -40.2% |
| Amounts payable within one year | 42/48 | €32,479 | €19,432 | -€13,048 | -40.2% |
| Financial debts | 43 | €278 | €278 | = | 0.0% |
| Credit institutions | 430/8 | €278 | €278 | = | 0.0% |
| Trade debts | 44 | €1,598 | €697 | -€902 | -56.4% |
| Suppliers | 440/4 | €250 | €697 | +€446 | +178.1% |
| Bills of exchange payable | 441 | €1,348 | - | -€1,348 | |
| Taxes, remuneration and social security | 45 | €26,293 | €14,273 | -€12,020 | -45.7% |
| Taxes | 450/3 | €13,033 | €14,273 | +€1,240 | +9.5% |
| Remuneration and social security | 454/9 | €13,260 | - | -€13,260 | |
| Other amounts payable | 47/48 | €4,310 | €4,183 | -€127 | -2.9% |
| Turnover | 70 | €147,892 | €156,018 | +€8,126 | +5.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,309 | €68,867 | -€10,443 | -13.2% |
| Remuneration, social security and pensions | 62 | €27,335 | €6,193 | -€21,143 | -77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €641 | €4,190 | +€3,549 | +553.6% |
| Other operating charges | 640/8 | €1,928 | €913 | -€1,015 | -52.6% |
| Gross operating margin | 9900 | €98,966 | €90,921 | -€8,044 | -8.1% |
| Operating profit (loss) | 9901 | €69,061 | €79,626 | +€10,565 | +15.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €517 | €345 | -€172 | -33.3% |
| Recurring financial charges | 65 | €517 | €345 | -€172 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €68,544 | €79,283 | +€10,739 | +15.7% |
| Income taxes | 67/77 | €20,402 | €17,000 | -€3,402 | -16.7% |
| Profit (loss) for the period | 9904 | €48,143 | €62,283 | +€14,141 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,143 | €62,283 | +€14,141 | +29.4% |
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 10 October 2026 via checked.be.