SUNDAY SUN: 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 SUN
Largest movements
- Cash +€27,933
up €27,933 (+133%), from €20,949 to €48,883
mainly Net result for the year (+€18,013) and Depreciation (+€5,315)
- Tangible fixed assets -€5,315
down €5,315 (-16.4%), from €32,425 to €27,110
of which Plant, machinery and equipment: -€2,829
- Stocks and contracts -€4,120
down €4,120 (-17.6%), from €23,422 to €19,302
- Deferred charges and accrued income -€2,475
down €2,475 (-53.7%), from €4,612 to €2,137
- Profit (loss) carried forward +€18,013
up €18,013 (+34.3%), from €52,539 to €70,553
- Trade debts -€8,069
down €8,069 (-52.1%), from €15,479 to €7,409
- Accrued charges and deferred income +€2,757
up €2,757 (+103%), from €2,673 to €5,429
- Tax, wage and social debts +€2,009
up €2,009 (+7.2%), from €27,736 to €29,744
of which Remuneration and social security: +€1,747
- Gross operating margin +€50,143
up €50,143 (+48.2%), from €104,069 to €154,212
- Staff costs +€39,832
up €39,832 (+50.0%), from €79,715 to €119,547
- Other operating charges -€7,358
down €7,358 (-55.9%), from €13,164 to €5,806
- Depreciation +€2,312
up €2,312 (+77.0%), from €3,003 to €5,315
- Taxes +€2,077
up €2,077 (+554%), from €375 to €2,452
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 | €106,780 | €121,796 | +€15,015 | +14.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €32,425 | €27,110 | -€5,315 | -16.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €32,425 | €27,110 | -€5,315 | -16.4% |
| Plant, machinery and equipment | 23 | €23,244 | €20,415 | -€2,829 | -12.2% |
| Furniture and vehicles | 24 | €3,120 | €1,867 | -€1,253 | -40.1% |
| Other tangible fixed assets | 26 | €6,061 | €4,827 | -€1,234 | -20.4% |
| Current assets | 29/58 | €74,355 | €94,686 | +€20,330 | +27.3% |
| Stocks and contracts in progress | 3 | €23,422 | €19,302 | -€4,120 | -17.6% |
| Stocks | 30/36 | €23,422 | €19,302 | -€4,120 | -17.6% |
| Amounts receivable within one year | 40/41 | €25,372 | €24,364 | -€1,008 | -4.0% |
| Trade receivables | 40 | €7,267 | €9,228 | +€1,960 | +27.0% |
| Other amounts receivable | 41 | €18,105 | €15,137 | -€2,968 | -16.4% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €20,949 | €48,883 | +€27,933 | +133% |
| Deferred charges and accrued income | 490/1 | €4,612 | €2,137 | -€2,475 | -53.7% |
| Total equity and liabilities | 10/49 | €106,780 | €121,796 | +€15,015 | +14.1% |
| Equity | 10/15 | €60,599 | €78,613 | +€18,013 | +29.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,539 | €70,553 | +€18,013 | +34.3% |
| Amounts payable | 17/49 | €46,181 | €43,183 | -€2,998 | -6.5% |
| Amounts payable within one year | 42/48 | €43,508 | €37,753 | -€5,755 | -13.2% |
| Trade debts | 44 | €15,479 | €7,409 | -€8,069 | -52.1% |
| Suppliers | 440/4 | €15,479 | €7,409 | -€8,069 | -52.1% |
| Taxes, remuneration and social security | 45 | €27,736 | €29,744 | +€2,009 | +7.2% |
| Taxes | 450/3 | €11,447 | €11,709 | +€261 | +2.3% |
| Remuneration and social security | 454/9 | €16,288 | €18,035 | +€1,747 | +10.7% |
| Other amounts payable | 47/48 | €294 | €600 | +€306 | +104% |
| Accrued charges and deferred income | 492/3 | €2,673 | €5,429 | +€2,757 | +103% |
| Remuneration, social security and pensions | 62 | €79,715 | €119,547 | +€39,832 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,003 | €5,315 | +€2,312 | +77.0% |
| Other operating charges | 640/8 | €13,164 | €5,806 | -€7,358 | -55.9% |
| Gross operating margin | 9900 | €104,069 | €154,212 | +€50,143 | +48.2% |
| Operating profit (loss) | 9901 | €8,187 | €23,544 | +€15,358 | +188% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,909 | €3,079 | +€170 | +5.8% |
| Recurring financial charges | 65 | €2,909 | €3,079 | +€170 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €5,278 | €20,466 | +€15,188 | +288% |
| Income taxes | 67/77 | €375 | €2,452 | +€2,077 | +554% |
| Profit (loss) for the period | 9904 | €4,903 | €18,013 | +€13,110 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €4,903 | €18,013 | +€13,110 | +267% |
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 24 October 2026 via checked.be.