Sunclass Sonnevijver: 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.
What changed
Sunclass Sonnevijver
NACE 93.110, Operation of sports facilities
financial year 2022 compared with 2021filed annual accounts (NBB)
Net result for the year
€776,801
2021 · €692,527+€84,274
Equity
€5.9m
2021 · €5.1m+€776,801
Cash
€793,860
2021 · €997,590-€203,730
Balance sheet total
€9.9m
2021 · €9.5m+€424,868
Largest movements
Assets
- Receivables within one year +€530,248
up €530,248 (+94.0%), from €564,181 to €1.1m
of which Other amounts receivable: +€455,623
- Cash -€203,730
down €203,730 (-20.4%), from €997,590 to €793,860
mainly Receivables within one year (-€530,248) and Debts after one year (-€524,245)
Equity and liabilities
- Profit (loss) carried forward +€776,801
up €776,801 (+26.3%), from -€2.9m to -€2.2m
- Debts after one year -€524,245
down €524,245 (-17.9%), from €2.9m to €2.4m
Income statement
- Gross operating margin +€163,372
up €163,372 (+15.1%), from €1.1m to €1.2m
- Staff costs +€97,360
up €97,360 (+50.5%), from €192,763 to €290,122
- Depreciation +€12,977
up €12,977 (+16.2%), from €80,085 to €93,062
From the 2021 result to the 2022 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.
Result 2021
€692,527
Gross operating margin
+€163,372
Staff costs
-€97,360
Depreciation
-€12,977
Write-downs
+€7,919
Other operating charges
+€6,667
Other operating items
+€6,342
Financial income
-€991
Financial charges
+€11,044
Taxes
+€256
Result 2022
€776,801
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€431,282
Investment
-€182,654
Financing
-€452,357
Cash 2021
€997,590
From operations (derived)
+€431,282
Net result for the year
+€776,801
Depreciation
+€93,062
Receivables within one year
-€530,248
Deferred charges and accrued income
-€8,757
Trade debts
+€73,194
Tax, wage and social debts
+€7,770
Other debts
+€240
Accrued charges and deferred income
+€19,221
Investment (derived)
-€182,654
Investment in fixed assets (net)
-€182,654
Financing
-€452,357
Debts after one year
-€524,245
Current portion of long-term debt
+€71,888
Cash 2022
€793,860
brings cash intakes cash out
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,460,035 | €9,884,902 | +€424,868 | +4.5% |
| Fixed assets | 21/28 | €7,780,697 | €7,870,290 | +€89,593 | +1.2% |
| Tangible fixed assets | 22/27 | €7,280,697 | €7,370,290 | +€89,593 | +1.2% |
| Land and buildings | 22 | €7,181,649 | €7,226,721 | +€45,072 | +0.6% |
| Plant, machinery and equipment | 23 | €74,543 | €105,183 | +€30,640 | +41.1% |
| Furniture and vehicles | 24 | €24,505 | €15,212 | -€9,294 | -37.9% |
| Leasing and similar rights | 25 | - | €23,174 | +€23,174 | |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €1,679,338 | €2,014,613 | +€335,275 | +20.0% |
| Stocks and contracts in progress | 3 | €117,567 | €117,567 | = | 0.0% |
| Stocks | 30/36 | €117,567 | €117,567 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €564,181 | €1,094,429 | +€530,248 | +94.0% |
| Trade receivables | 40 | €336,671 | €411,297 | +€74,625 | +22.2% |
| Other amounts receivable | 41 | €227,509 | €683,132 | +€455,623 | +200% |
| Cash at bank and in hand | 54/58 | €997,590 | €793,860 | -€203,730 | -20.4% |
| Deferred charges and accrued income | 490/1 | - | €8,757 | +€8,757 | |
| Total equity and liabilities | 10/49 | €9,460,035 | €9,884,902 | +€424,868 | +4.5% |
| Equity | 10/15 | €5,146,200 | €5,923,001 | +€776,801 | +15.1% |
| Contributions | 10/11 | €1,735,255 | €1,735,255 | = | 0.0% |
| Capital | 10 | €1,735,255 | €1,735,255 | = | 0.0% |
| Issued capital | 100 | €1,735,255 | €1,735,255 | = | 0.0% |
| Revaluation surpluses | 12 | €6,330,199 | €6,330,199 | = | 0.0% |
| Reserves | 13 | €30,620 | €30,620 | = | 0.0% |
| Distributable reserves | 133 | €30,620 | €30,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,949,873 | -€2,173,072 | +€776,801 | +26.3% |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €4,263,834 | €3,911,901 | -€351,933 | -8.3% |
| Amounts payable after more than one year | 17 | €2,924,218 | €2,399,973 | -€524,245 | -17.9% |
| Financial debts | 170/4 | €2,924,218 | €2,399,973 | -€524,245 | -17.9% |
| Amounts payable within one year | 42/48 | €672,810 | €825,901 | +€153,091 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €575,782 | €647,670 | +€71,888 | +12.5% |
| Trade debts | 44 | €77,669 | €150,862 | +€73,194 | +94.2% |
| Suppliers | 440/4 | €77,669 | €150,862 | +€73,194 | +94.2% |
| Taxes, remuneration and social security | 45 | €19,049 | €26,819 | +€7,770 | +40.8% |
| Taxes | 450/3 | - | €180 | +€180 | |
| Remuneration and social security | 454/9 | €19,049 | €26,639 | +€7,589 | +39.8% |
| Other amounts payable | 47/48 | €310 | €550 | +€240 | +77.4% |
| Accrued charges and deferred income | 492/3 | €666,806 | €686,028 | +€19,221 | +2.9% |
| Non-recurring operating income | 76A | €100 | €6 | -€94 | -94.2% |
| Remuneration, social security and pensions | 62 | €192,763 | €290,122 | +€97,360 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,085 | €93,062 | +€12,977 | +16.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,919 | - | -€7,919 | |
| Other operating charges | 640/8 | €18,421 | €11,754 | -€6,667 | -36.2% |
| Non-recurring operating charges | 66A | €6,342 | - | -€6,342 | |
| Gross operating margin | 9900 | €1,080,572 | €1,243,944 | +€163,372 | +15.1% |
| Operating profit (loss) | 9901 | €775,042 | €849,006 | +€73,964 | +9.5% |
| Financial income | 75/76B | €3,451 | €2,460 | -€991 | -28.7% |
| Recurring financial income | 75 | €3,451 | €2,460 | -€991 | -28.7% |
| Financial charges | 65/66B | €85,530 | €74,486 | -€11,044 | -12.9% |
| Recurring financial charges | 65 | €85,530 | €74,486 | -€11,044 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €692,963 | €776,981 | +€84,018 | +12.1% |
| Income taxes | 67/77 | €437 | €180 | -€256 | -58.7% |
| Profit (loss) for the period | 9904 | €692,527 | €776,801 | +€84,274 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €692,527 | €776,801 | +€84,274 | +12.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.