SUN FLOWERS: 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 FLOWERS
Largest movements
- Receivables within one year +€9,768
up €9,768 (+115%), from €8,480 to €18,248
of which Other amounts receivable: +€9,339
- Stocks and contracts -€7,464
down €7,464 (-22.2%), from €33,689 to €26,225
- Cash +€2,967
up €2,967 (+24.8%), from €11,984 to €14,950
mainly Stocks and contracts (+€7,464) and Trade debts (+€4,934)
- Trade debts +€4,934
new in 2025: €4,934
- Other debts -€3,005
down €3,005 (-89.6%), from €3,355 to €350
- Tax, wage and social debts +€2,989
up €2,989 (+47.4%), from €6,304 to €9,292
of which Remuneration and social security: +€1,650
- Other operating charges +€1,948
up €1,948 (+84.1%), from €2,318 to €4,266
- Gross operating margin +€1,887
up €1,887 (+34.7%), from €5,440 to €7,327
- Taxes +€889
up €889 (+662%), from €134 to €1,023
- Financial charges +€505
up €505 (+42.3%), from €1,193 to €1,697
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 | €54,256 | €59,708 | +€5,452 | +10.0% |
| Current assets | 29/58 | €54,256 | €59,708 | +€5,452 | +10.0% |
| Stocks and contracts in progress | 3 | €33,689 | €26,225 | -€7,464 | -22.2% |
| Stocks | 30/36 | €33,689 | €26,225 | -€7,464 | -22.2% |
| Amounts receivable within one year | 40/41 | €8,480 | €18,248 | +€9,768 | +115% |
| Trade receivables | 40 | €4,416 | €4,845 | +€428 | +9.7% |
| Other amounts receivable | 41 | €4,064 | €13,403 | +€9,339 | +230% |
| Cash at bank and in hand | 54/58 | €11,984 | €14,950 | +€2,967 | +24.8% |
| Deferred charges and accrued income | 490/1 | €103 | €284 | +€182 | +177% |
| Total equity and liabilities | 10/49 | €54,256 | €59,708 | +€5,452 | +10.0% |
| Equity | 10/15 | €39,598 | €40,136 | +€537 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €303 | €303 | = | 0.0% |
| Non-distributable reserves | 130/1 | €303 | €303 | = | 0.0% |
| Reserves not available under the articles | 1311 | €303 | €303 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,696 | €21,233 | +€537 | +2.6% |
| Amounts payable | 17/49 | €14,657 | €19,573 | +€4,915 | +33.5% |
| Amounts payable within one year | 42/48 | €14,657 | €19,573 | +€4,915 | +33.5% |
| Financial debts | 43 | €4,999 | €4,997 | -€2 | 0.0% |
| Credit institutions | 430/8 | €4,999 | €4,997 | -€2 | 0.0% |
| Trade debts | 44 | - | €4,934 | +€4,934 | |
| Suppliers | 440/4 | - | €4,934 | +€4,934 | |
| Taxes, remuneration and social security | 45 | €6,304 | €9,292 | +€2,989 | +47.4% |
| Taxes | 450/3 | €6,304 | €7,642 | +€1,339 | +21.2% |
| Remuneration and social security | 454/9 | - | €1,650 | +€1,650 | |
| Other amounts payable | 47/48 | €3,355 | €350 | -€3,005 | -89.6% |
| Other operating charges | 640/8 | €2,318 | €4,266 | +€1,948 | +84.1% |
| Gross operating margin | 9900 | €5,440 | €7,327 | +€1,887 | +34.7% |
| Operating profit (loss) | 9901 | €3,123 | €3,062 | -€61 | -2.0% |
| Financial income | 75/76B | €55 | €62 | +€7 | +12.9% |
| Recurring financial income | 75 | €55 | €62 | +€7 | +12.9% |
| Financial charges | 65/66B | €1,193 | €1,697 | +€505 | +42.3% |
| Recurring financial charges | 65 | €1,193 | €1,697 | +€505 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €1,985 | €1,426 | -€559 | -28.1% |
| Income taxes | 67/77 | €134 | €1,023 | +€889 | +662% |
| Profit (loss) for the period | 9904 | €1,850 | €403 | -€1,448 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,850 | €403 | -€1,448 | -78.2% |
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 14 October 2026 via checked.be.