SUN STORES.BE: what changed
Two fiscal 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 STORES.BE
Largest movements
- Receivables within one year -€49,765
down €49,765 (-34.0%), from €146,417 to €96,652
- Cash +€45,544
up €45,544 (+63.0%), from €72,285 to €117,828
mainly Net result for the year (+€68,029) and Receivables within one year (+€49,765)
- Tangible fixed assets -€42,201
down €42,201 (-9.1%), from €464,121 to €421,920
of which Land and buildings: -€21,785
- Stocks and contracts -€8,237
down €8,237 (-100.0%), from €8,237 to €0
- Deferred charges and accrued income +€6,998
new in 2024: €6,998
- Profit (loss) carried forward +€68,029
up €68,029 (+23.0%), from €295,801 to €363,830
- Debts after one year -€51,482
down €51,482 (-33.1%), from €155,562 to €104,081
- Other debts -€29,097
down €29,097 (-91.9%), from €31,651 to €2,554
- Current portion of long-term debt -€14,209
down €14,209 (-22.2%), from €64,086 to €49,877
- Short-term financial debts -€9,200
no longer reported in 2024 (was €9,200)
- Financial charges -€45,465
down €45,465 (-81.0%), from €56,113 to €10,649
- Gross operating margin -€41,190
down €41,190 (-17.1%), from €240,248 to €199,059
- Taxes +€20,781
up €20,781 (+256.3%), from €8,107 to €28,888
- Depreciation -€18,894
down €18,894 (-29.3%), from €64,415 to €45,521
- Staff costs +€16,842
up €16,842 (+81.4%), from €20,679 to €37,521
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €692,771 | €645,111 | -€47,661 | -6.9% |
| Fixed assets | 21/28 | €465,832 | €423,632 | -€42,201 | -9.1% |
| Tangible fixed assets | 22/27 | €464,121 | €421,920 | -€42,201 | -9.1% |
| Land and buildings | 22 | €347,551 | €325,766 | -€21,785 | -6.3% |
| Plant, machinery and equipment | 23 | €96,933 | €84,820 | -€12,112 | -12.5% |
| Furniture and vehicles | 24 | €19,637 | €11,333 | -€8,304 | -42.3% |
| Financial fixed assets | 28 | €1,712 | €1,712 | = | 0.0% |
| Current assets | 29/58 | €226,939 | €221,479 | -€5,460 | -2.4% |
| Stocks and contracts in progress | 3 | €8,237 | €0 | -€8,237 | -100.0% |
| Stocks | 30/36 | €8,237 | €0 | -€8,237 | -100.0% |
| Amounts receivable within one year | 40/41 | €146,417 | €96,652 | -€49,765 | -34.0% |
| Trade receivables | 40 | €146,417 | €96,652 | -€49,765 | -34.0% |
| Cash at bank and in hand | 54/58 | €72,285 | €117,828 | +€45,544 | +63.0% |
| Deferred charges and accrued income | 490/1 | - | €6,998 | +€6,998 | |
| Total equity and liabilities | 10/49 | €692,771 | €645,111 | -€47,661 | -6.9% |
| Equity | 10/15 | €317,412 | €385,441 | +€68,029 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,011 | €3,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,011 | €3,011 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,011 | €3,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,801 | €363,830 | +€68,029 | +23.0% |
| Amounts payable | 17/49 | €375,359 | €259,670 | -€115,690 | -30.8% |
| Amounts payable after more than one year | 17 | €155,562 | €104,081 | -€51,482 | -33.1% |
| Financial debts | 170/4 | €155,562 | €104,081 | -€51,482 | -33.1% |
| Amounts payable within one year | 42/48 | €219,797 | €155,589 | -€64,208 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €64,086 | €49,877 | -€14,209 | -22.2% |
| Financial debts | 43 | €9,200 | - | -€9,200 | |
| Credit institutions | 430/8 | €9,200 | - | -€9,200 | |
| Trade debts | 44 | €81,163 | €74,196 | -€6,967 | -8.6% |
| Suppliers | 440/4 | €81,163 | €74,196 | -€6,967 | -8.6% |
| Taxes, remuneration and social security | 45 | €33,698 | €28,962 | -€4,735 | -14.1% |
| Taxes | 450/3 | €26,025 | €19,563 | -€6,462 | -24.8% |
| Remuneration and social security | 454/9 | €7,673 | €9,399 | +€1,727 | +22.5% |
| Other amounts payable | 47/48 | €31,651 | €2,554 | -€29,097 | -91.9% |
| Remuneration, social security and pensions | 62 | €20,679 | €37,521 | +€16,842 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,415 | €45,521 | -€18,894 | -29.3% |
| Other operating charges | 640/8 | €10,944 | €10,499 | -€445 | -4.1% |
| Gross operating margin | 9900 | €240,248 | €199,059 | -€41,190 | -17.1% |
| Operating profit (loss) | 9901 | €144,210 | €105,518 | -€38,693 | -26.8% |
| Financial income | 75/76B | - | €2,048 | +€2,048 | |
| Recurring financial income | 75 | - | €2,048 | +€2,048 | |
| Financial charges | 65/66B | €56,113 | €10,649 | -€45,465 | -81.0% |
| Recurring financial charges | 65 | €56,113 | €10,649 | -€45,465 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €88,097 | €96,917 | +€8,820 | +10.0% |
| Income taxes | 67/77 | €8,107 | €28,888 | +€20,781 | +256.3% |
| Profit (loss) for the period | 9904 | €79,990 | €68,029 | -€11,961 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,990 | €68,029 | -€11,961 | -15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.