SUN MPRO: 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 MPRO
Largest movements
- Tangible fixed assets -€9,162
down €9,162 (-61.7%), from €14,848 to €5,686
- Receivables within one year +€7,697
up €7,697 (+6.3%), from €121,349 to €129,046
of which Other amounts receivable: +€26,191
- Cash -€4,331
down €4,331 (-2.4%), from €180,724 to €176,393
mainly Contributions, distributions and other (-€29,194) and Accrued charges and deferred income (-€12,500)
- Accrued charges and deferred income -€12,500
down €12,500 (-100%), from €12,500 to €0
- Other debts +€8,485
up €8,485 (+38.8%), from €21,849 to €30,334
- Trade debts +€6,364
up €6,364 (+50.8%), from €12,538 to €18,902
- Debts after one year -€5,825
down €5,825 (-100%), from €5,825 to €0
- Gross operating margin -€54,719
down €54,719 (-53.6%), from €102,086 to €47,367
- Taxes -€16,482
down €16,482 (-67.3%), from €24,502 to €8,020
- Depreciation -€3,573
down €3,573 (-28.1%), from €12,735 to €9,162
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 | €317,320 | €311,525 | -€5,796 | -1.8% |
| Fixed assets | 21/28 | €15,248 | €6,086 | -€9,162 | -60.1% |
| Tangible fixed assets | 22/27 | €14,848 | €5,686 | -€9,162 | -61.7% |
| Furniture and vehicles | 24 | €14,848 | €5,686 | -€9,162 | -61.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €302,073 | €305,439 | +€3,366 | +1.1% |
| Amounts receivable within one year | 40/41 | €121,349 | €129,046 | +€7,697 | +6.3% |
| Trade receivables | 40 | €69,875 | €51,381 | -€18,494 | -26.5% |
| Other amounts receivable | 41 | €51,474 | €77,665 | +€26,191 | +50.9% |
| Cash at bank and in hand | 54/58 | €180,724 | €176,393 | -€4,331 | -2.4% |
| Total equity and liabilities | 10/49 | €317,320 | €311,525 | -€5,796 | -1.8% |
| Equity | 10/15 | €248,985 | €248,985 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €248,885 | €248,885 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248,885 | €248,885 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248,885 | €248,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €68,336 | €62,540 | -€5,796 | -8.5% |
| Amounts payable after more than one year | 17 | €5,825 | €0 | -€5,825 | -100% |
| Financial debts | 170/4 | €5,825 | €0 | -€5,825 | -100% |
| Amounts payable within one year | 42/48 | €50,011 | €62,540 | +€12,529 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €6,256 | €5,825 | -€431 | -6.9% |
| Trade debts | 44 | €12,538 | €18,902 | +€6,364 | +50.8% |
| Suppliers | 440/4 | €12,538 | €18,902 | +€6,364 | +50.8% |
| Taxes, remuneration and social security | 45 | €9,368 | €7,479 | -€1,889 | -20.2% |
| Taxes | 450/3 | €9,368 | €7,479 | -€1,889 | -20.2% |
| Other amounts payable | 47/48 | €21,849 | €30,334 | +€8,485 | +38.8% |
| Accrued charges and deferred income | 492/3 | €12,500 | €0 | -€12,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,735 | €9,162 | -€3,573 | -28.1% |
| Other operating charges | 640/8 | €1,380 | €690 | -€690 | -50.0% |
| Gross operating margin | 9900 | €102,086 | €47,367 | -€54,719 | -53.6% |
| Operating profit (loss) | 9901 | €87,971 | €37,515 | -€50,456 | -57.4% |
| Financial income | 75/76B | €34 | €59 | +€26 | +76.8% |
| Recurring financial income | 75 | €32 | €59 | +€28 | +88.4% |
| Non-recurring financial income | 76B | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €822 | €360 | -€461 | -56.2% |
| Recurring financial charges | 65 | €822 | €343 | -€479 | -58.3% |
| Non-recurring financial charges | 66B | - | €18 | +€18 | |
| Profit (loss) for the period before taxes | 9903 | €87,183 | €37,214 | -€49,969 | -57.3% |
| Income taxes | 67/77 | €24,502 | €8,020 | -€16,482 | -67.3% |
| Profit (loss) for the period | 9904 | €62,681 | €29,194 | -€33,487 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,681 | €29,194 | -€33,487 | -53.4% |
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 13 October 2026 via checked.be.