SUN-XIA: 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-XIA
Largest movements
- Cash -€62,564
down €62,564 (-39.3%), from €159,004 to €96,440
mainly Other debts (-€50,298) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€7,514
down €7,514 (-44.9%), from €16,729 to €9,215
- Stocks and contracts +€6,750
up €6,750 (+97.1%), from €6,950 to €13,700
- Other debts -€50,298
down €50,298 (-59.2%), from €85,000 to €34,702
- Reserves -€13,805
down €13,805 (-18.7%), from €73,798 to €59,993
- Trade debts +€3,671
up €3,671 (+40.7%), from €9,023 to €12,694
- Tax, wage and social debts -€3,320
down €3,320 (-21.5%), from €15,450 to €12,130
- Gross operating margin -€64,549
down €64,549 (-34.6%), from €186,718 to €122,169
- Taxes +€27,156
up €27,156 (+171%), from €15,899 to €43,056
- Staff costs -€11,530
down €11,530 (-26.5%), from €43,460 to €31,930
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 | €183,727 | €119,518 | -€64,209 | -34.9% |
| Fixed assets | 21/28 | €16,789 | €9,275 | -€7,514 | -44.8% |
| Tangible fixed assets | 22/27 | €16,729 | €9,215 | -€7,514 | -44.9% |
| Furniture and vehicles | 24 | €16,729 | €9,215 | -€7,514 | -44.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €166,938 | €110,242 | -€56,695 | -34.0% |
| Stocks and contracts in progress | 3 | €6,950 | €13,700 | +€6,750 | +97.1% |
| Stocks | 30/36 | €6,950 | €13,700 | +€6,750 | +97.1% |
| Amounts receivable within one year | 40/41 | €983 | €102 | -€881 | -89.6% |
| Other amounts receivable | 41 | €983 | €102 | -€881 | -89.6% |
| Cash at bank and in hand | 54/58 | €159,004 | €96,440 | -€62,564 | -39.3% |
| Total equity and liabilities | 10/49 | €183,727 | €119,518 | -€64,209 | -34.9% |
| Equity | 10/15 | €73,798 | €59,993 | -€13,805 | -18.7% |
| Reserves | 13 | €73,798 | €59,993 | -€13,805 | -18.7% |
| Distributable reserves | 133 | €73,798 | €59,993 | -€13,805 | -18.7% |
| Amounts payable | 17/49 | €109,930 | €59,525 | -€50,404 | -45.9% |
| Amounts payable within one year | 42/48 | €109,930 | €59,525 | -€50,404 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €457 | - | -€457 | |
| Trade debts | 44 | €9,023 | €12,694 | +€3,671 | +40.7% |
| Suppliers | 440/4 | €9,023 | €12,694 | +€3,671 | +40.7% |
| Taxes, remuneration and social security | 45 | €15,450 | €12,130 | -€3,320 | -21.5% |
| Taxes | 450/3 | €15,450 | €12,130 | -€3,320 | -21.5% |
| Other amounts payable | 47/48 | €85,000 | €34,702 | -€50,298 | -59.2% |
| Remuneration, social security and pensions | 62 | €43,460 | €31,930 | -€11,530 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,458 | €8,030 | -€428 | -5.1% |
| Other operating charges | 640/8 | €751 | €1,239 | +€488 | +65.0% |
| Gross operating margin | 9900 | €186,718 | €122,169 | -€64,549 | -34.6% |
| Operating profit (loss) | 9901 | €134,049 | €80,970 | -€53,079 | -39.6% |
| Financial charges | 65/66B | €1,523 | €1,719 | +€196 | +12.9% |
| Recurring financial charges | 65 | €1,523 | €1,719 | +€196 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €132,525 | €79,250 | -€53,275 | -40.2% |
| Income taxes | 67/77 | €15,899 | €43,056 | +€27,156 | +171% |
| Profit (loss) for the period | 9904 | €116,626 | €36,195 | -€80,431 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €116,626 | €36,195 | -€80,431 | -69.0% |
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 19 October 2026 via checked.be.