SUNDAY GROUP: 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.
SUNDAY GROUP
Largest movements
- Deferred charges and accrued income +€801,720
up €801,720 (+41.3%), from €1.9m to €2.7m
- Receivables within one year -€469,158
down €469,158 (-47.0%), from €998,253 to €529,096
of which Trade receivables: -€332,270
- Tangible fixed assets -€232,310
down €232,310 (-54.1%), from €429,103 to €196,793
of which Other tangible fixed assets: -€319,491
- Cash +€115,816
up €115,816 (+15.3%), from €754,626 to €870,442
mainly Advances received (+€1.3m) and Receivables within one year (+€469,158)
- Advances received +€1.3m
up €1.3m (+87.7%), from €1.5m to €2.8m
- Profit (loss) carried forward -€702,065
down €702,065 (-16.8%), from -€4.2m to -€4.9m
- Trade debts -€297,459
down €297,459 (-33.0%), from €900,500 to €603,041
- Accrued charges and deferred income -€94,624
down €94,624 (-8.1%), from €1.2m to €1.1m
- Tax, wage and social debts +€93,314
up €93,314 (+121%), from €77,225 to €170,539
of which Taxes: +€92,438
- Gross operating margin -€662,649
down €662,649 (-43.5%), from €1.5m to €858,995
- Staff costs +€97,722
up €97,722 (+14.1%), from €690,923 to €788,646
- Financial charges +€89,127
up €89,127 (+17.5%), from €508,175 to €597,301
of which Financial charges: +€65,235
- Depreciation -€22,650
down €22,650 (-12.4%), from €183,137 to €160,487
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 | €4,426,251 | €4,697,725 | +€271,474 | +6.1% |
| Fixed assets | 21/28 | €709,342 | €509,693 | -€199,649 | -28.1% |
| Intangible fixed assets | 21 | €160,539 | €183,332 | +€22,793 | +14.2% |
| Tangible fixed assets | 22/27 | €429,103 | €196,793 | -€232,310 | -54.1% |
| Plant, machinery and equipment | 23 | €6,512 | €2,668 | -€3,844 | -59.0% |
| Furniture and vehicles | 24 | €103,101 | €194,125 | +€91,025 | +88.3% |
| Other tangible fixed assets | 26 | €319,491 | €0 | -€319,491 | -100% |
| Financial fixed assets | 28 | €119,699 | €129,568 | +€9,869 | +8.2% |
| Current assets | 29/58 | €3,716,909 | €4,188,032 | +€471,123 | +12.7% |
| Stocks and contracts in progress | 3 | €22,147 | €44,892 | +€22,745 | +103% |
| Stocks | 30/36 | €22,147 | €44,892 | +€22,745 | +103% |
| Amounts receivable within one year | 40/41 | €998,253 | €529,096 | -€469,158 | -47.0% |
| Trade receivables | 40 | €756,101 | €423,831 | -€332,270 | -43.9% |
| Other amounts receivable | 41 | €242,152 | €105,264 | -€136,888 | -56.5% |
| Cash at bank and in hand | 54/58 | €754,626 | €870,442 | +€115,816 | +15.3% |
| Deferred charges and accrued income | 490/1 | €1,941,883 | €2,743,603 | +€801,720 | +41.3% |
| Total equity and liabilities | 10/49 | €4,426,251 | €4,697,725 | +€271,474 | +6.1% |
| Equity | 10/15 | -€3,262,749 | -€3,964,815 | -€702,065 | -21.5% |
| Contributions | 10/11 | €921,109 | €921,109 | = | 0.0% |
| Reserves | 13 | €5,500 | €5,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,189,358 | -€4,891,423 | -€702,065 | -16.8% |
| Amounts payable | 17/49 | €7,689,000 | €8,662,540 | +€973,540 | +12.7% |
| Amounts payable after more than one year | 17 | €3,673,036 | €3,662,788 | -€10,248 | -0.3% |
| Financial debts | 170/4 | €3,673,036 | €3,662,788 | -€10,248 | -0.3% |
| Amounts payable within one year | 42/48 | €2,847,616 | €3,926,027 | +€1.1m | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €22,060 | €10,248 | -€11,813 | -53.5% |
| Financial debts | 43 | €341,269 | €315,068 | -€26,201 | -7.7% |
| Credit institutions | 430/8 | €41,269 | €15,068 | -€26,201 | -63.5% |
| Other loans | 439 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €900,500 | €603,041 | -€297,459 | -33.0% |
| Suppliers | 440/4 | €900,500 | €603,041 | -€297,459 | -33.0% |
| Advances received on contracts in progress | 46 | €1,506,561 | €2,827,132 | +€1.3m | +87.7% |
| Taxes, remuneration and social security | 45 | €77,225 | €170,539 | +€93,314 | +121% |
| Taxes | 450/3 | €21,582 | €114,019 | +€92,438 | +428% |
| Remuneration and social security | 454/9 | €55,643 | €56,520 | +€877 | +1.6% |
| Accrued charges and deferred income | 492/3 | €1,168,349 | €1,073,725 | -€94,624 | -8.1% |
| Non-recurring operating income | 76A | €42,848 | €19,509 | -€23,338 | -54.5% |
| Remuneration, social security and pensions | 62 | €690,923 | €788,646 | +€97,722 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,137 | €160,487 | -€22,650 | -12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €26,728 | €21,774 | -€4,954 | -18.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,521,644 | €858,995 | -€662,649 | -43.5% |
| Operating profit (loss) | 9901 | €620,856 | -€111,912 | -€732,767 | |
| Financial income | 75/76B | €11,102 | €9,073 | -€2,029 | -18.3% |
| Recurring financial income | 75 | €11,102 | €9,073 | -€2,029 | -18.3% |
| Financial charges | 65/66B | €508,175 | €597,301 | +€89,127 | +17.5% |
| Recurring financial charges | 65 | €508,175 | €573,409 | +€65,235 | +12.8% |
| Non-recurring financial charges | 66B | €0 | €23,892 | +€23,892 | |
| Profit (loss) for the period before taxes | 9903 | €123,783 | -€700,140 | -€823,923 | |
| Income taxes | 67/77 | €2,119 | €1,925 | -€194 | -9.1% |
| Profit (loss) for the period | 9904 | €121,665 | -€702,065 | -€823,730 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €121,665 | -€702,065 | -€823,730 |
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 25 October 2026 via checked.be.