SUN SUN: 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 SUN
Largest movements
- Cash +€16,309
up €16,309 (+38.8%), from €42,081 to €58,390
mainly Current portion of long-term debt (+€45,950) and Net result for the year (+€34,124)
- Receivables within one year -€8,535
down €8,535 (-13.4%), from €63,852 to €55,317
of which Other amounts receivable: -€63,835
- Profit (loss) carried forward -€81,619
down €81,619 (-99.6%), from €81,924 to €305
- Current portion of long-term debt +€45,950
new in 2025: €45,950
- Other debts +€33,798
up €33,798 (+4057.4%), from €833 to €34,631
- Tax, wage and social debts +€10,290
up €10,290 (+41.9%), from €24,549 to €34,839
of which Taxes: +€10,290
- Financial income -€2,033
down €2,033 (-98.8%), from €2,057 to €24
- Gross operating margin +€1,459
up €1,459 (+3.2%), from €45,510 to €46,969
- Other operating charges +€796
new in 2025: €796
- Taxes +€665
up €665 (+6.9%), from €9,708 to €10,374
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 | €109,270 | €117,626 | +€8,357 | +7.6% |
| Fixed assets | 21/28 | €3,119 | €3,431 | +€312 | +10.0% |
| Tangible fixed assets | 22/27 | €3,119 | €3,431 | +€312 | +10.0% |
| Land and buildings | 22 | - | €1,448 | +€1,448 | |
| Furniture and vehicles | 24 | €3,119 | €1,983 | -€1,136 | -36.4% |
| Current assets | 29/58 | €106,151 | €114,195 | +€8,045 | +7.6% |
| Amounts receivable within one year | 40/41 | €63,852 | €55,317 | -€8,535 | -13.4% |
| Trade receivables | 40 | €10 | €55,310 | +€55,300 | +542153.8% |
| Other amounts receivable | 41 | €63,842 | €7 | -€63,835 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,081 | €58,390 | +€16,309 | +38.8% |
| Deferred charges and accrued income | 490/1 | €218 | €488 | +€271 | +124.3% |
| Total equity and liabilities | 10/49 | €109,270 | €117,626 | +€8,357 | +7.6% |
| Equity | 10/15 | €83,424 | €1,805 | -€81,619 | -97.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,924 | €305 | -€81,619 | -99.6% |
| Amounts payable | 17/49 | €25,846 | €115,822 | +€89,976 | +348.1% |
| Amounts payable within one year | 42/48 | €25,771 | €115,601 | +€89,830 | +348.6% |
| Current portion of amounts payable after more than one year | 42 | - | €45,950 | +€45,950 | |
| Trade debts | 44 | €389 | €181 | -€208 | -53.5% |
| Suppliers | 440/4 | €389 | €181 | -€208 | -53.5% |
| Taxes, remuneration and social security | 45 | €24,549 | €34,839 | +€10,290 | +41.9% |
| Taxes | 450/3 | €22,821 | €33,111 | +€10,290 | +45.1% |
| Remuneration and social security | 454/9 | €1,728 | €1,728 | = | 0.0% |
| Other amounts payable | 47/48 | €833 | €34,631 | +€33,798 | +4057.4% |
| Accrued charges and deferred income | 492/3 | €75 | €221 | +€146 | +194.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €1,345 | -€62 | -4.4% |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | €45,510 | €46,969 | +€1,459 | +3.2% |
| Operating profit (loss) | 9901 | €44,104 | €44,828 | +€725 | +1.6% |
| Financial income | 75/76B | €2,057 | €24 | -€2,033 | -98.8% |
| Recurring financial income | 75 | €2,057 | €24 | -€2,033 | -98.8% |
| Financial charges | 65/66B | €373 | €355 | -€18 | -4.8% |
| Recurring financial charges | 65 | €373 | €355 | -€18 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €45,788 | €44,498 | -€1,291 | -2.8% |
| Income taxes | 67/77 | €9,708 | €10,374 | +€665 | +6.9% |
| Profit (loss) for the period | 9904 | €36,080 | €34,124 | -€1,956 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,080 | €34,124 | -€1,956 | -5.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.