Sun Life: 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 Life
Largest movements
- Tangible fixed assets -€11,609
down €11,609 (-83.5%), from €13,904 to €2,295
of which Furniture and vehicles: -€10,612
- Stocks and contracts +€3,986
up €3,986 (+57.2%), from €6,975 to €10,961
- Receivables within one year +€1,237
new in 2025: €1,237
of which Trade receivables: +€744
- Cash -€256
down €256 (-14.9%), from €1,721 to €1,465
mainly Stocks and contracts (-€3,986) and Other debts (-€3,879)
- Other debts -€3,879
down €3,879 (-5.1%), from €76,255 to €72,376
- Profit (loss) carried forward -€3,669
down €3,669 (-5.9%), from -€62,713 to -€66,381
- Advances received +€1,265
new in 2025: €1,265
- Trade debts -€1,079
down €1,079 (-67.4%), from €1,601 to €523
- Tax, wage and social debts +€579
up €579 (+592.4%), from €98 to €677
- Other operating charges +€5,218
up €5,218 (+655.2%), from €796 to €6,015
- Depreciation -€3,997
down €3,997 (-80.0%), from €4,994 to €996
- Gross operating margin -€2,458
down €2,458 (-42.3%), from €5,817 to €3,359
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 | €22,742 | €15,959 | -€6,783 | -29.8% |
| Fixed assets | 21/28 | €13,904 | €2,295 | -€11,609 | -83.5% |
| Tangible fixed assets | 22/27 | €13,904 | €2,295 | -€11,609 | -83.5% |
| Plant, machinery and equipment | 23 | €3,292 | €2,295 | -€996 | -30.3% |
| Furniture and vehicles | 24 | €10,612 | - | -€10,612 | |
| Current assets | 29/58 | €8,838 | €13,663 | +€4,826 | +54.6% |
| Stocks and contracts in progress | 3 | €6,975 | €10,961 | +€3,986 | +57.2% |
| Stocks | 30/36 | €6,975 | €10,961 | +€3,986 | +57.2% |
| Amounts receivable within one year | 40/41 | - | €1,237 | +€1,237 | |
| Trade receivables | 40 | - | €744 | +€744 | |
| Other amounts receivable | 41 | - | €493 | +€493 | |
| Cash at bank and in hand | 54/58 | €1,721 | €1,465 | -€256 | -14.9% |
| Deferred charges and accrued income | 490/1 | €142 | - | -€142 | |
| Total equity and liabilities | 10/49 | €22,742 | €15,959 | -€6,783 | -29.8% |
| Equity | 10/15 | -€55,213 | -€58,881 | -€3,669 | -6.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,713 | -€66,381 | -€3,669 | -5.9% |
| Amounts payable | 17/49 | €77,954 | €74,840 | -€3,114 | -4.0% |
| Amounts payable within one year | 42/48 | €77,954 | €74,840 | -€3,114 | -4.0% |
| Trade debts | 44 | €1,601 | €523 | -€1,079 | -67.4% |
| Suppliers | 440/4 | €1,601 | €523 | -€1,079 | -67.4% |
| Advances received on contracts in progress | 46 | - | €1,265 | +€1,265 | |
| Taxes, remuneration and social security | 45 | €98 | €677 | +€579 | +592.4% |
| Taxes | 450/3 | €98 | €677 | +€579 | +592.4% |
| Other amounts payable | 47/48 | €76,255 | €72,376 | -€3,879 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,994 | €996 | -€3,997 | -80.0% |
| Other operating charges | 640/8 | €796 | €6,015 | +€5,218 | +655.2% |
| Gross operating margin | 9900 | €5,817 | €3,359 | -€2,458 | -42.3% |
| Operating profit (loss) | 9901 | €27 | -€3,652 | -€3,679 | |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €52 | €67 | +€15 | +28.5% |
| Recurring financial charges | 65 | €52 | €67 | +€15 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€25 | -€3,669 | -€3,644 | -14604.2% |
| Profit (loss) for the period | 9904 | -€25 | -€3,669 | -€3,644 | -14604.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25 | -€3,669 | -€3,644 | -14604.2% |
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 9 October 2026 via checked.be.