Sundust Academy: 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.
Sundust Academy
Largest movements
- Deferred charges and accrued income +€4,812
new in 2024: €4,812
- Tangible fixed assets -€2,495
down €2,495 (-49.9%), from €4,998 to €2,502
of which Furniture and vehicles: -€1,476
- Receivables within one year -€1,986
down €1,986 (-15.2%), from €13,027 to €11,042
of which Other amounts receivable: -€2,783
- Cash +€1,245
up €1,245 (+16.6%), from €7,496 to €8,741
mainly Current portion of long-term debt (+€5,000) and Depreciation (+€2,495)
- Current portion of long-term debt +€5,000
new in 2024: €5,000
- Trade debts -€4,100
down €4,100 (-88.5%), from €4,631 to €532
- Profit (loss) carried forward +€1,857
up €1,857 (+5.3%), from -€35,376 to -€33,518
- Tax, wage and social debts -€1,182
down €1,182 (-7.1%), from €16,744 to €15,563
- Gross operating margin +€8,312
up €8,312, from -€2,121 to €6,191
- Financial charges -€1,750
down €1,750 (-90.0%), from €1,945 to €195
- Financial income -€1,061
no longer reported in 2024 (was €1,061)
- Staff costs -€273
no longer reported in 2024 (was €273)
- Taxes +€140
new in 2024: €140
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,721 | €28,297 | +€1,576 | +5.9% |
| Fixed assets | 21/28 | €6,198 | €3,702 | -€2,495 | -40.3% |
| Tangible fixed assets | 22/27 | €4,998 | €2,502 | -€2,495 | -49.9% |
| Plant, machinery and equipment | 23 | €1,919 | €900 | -€1,019 | -53.1% |
| Furniture and vehicles | 24 | €3,079 | €1,603 | -€1,476 | -47.9% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €20,523 | €24,595 | +€4,072 | +19.8% |
| Amounts receivable within one year | 40/41 | €13,027 | €11,042 | -€1,986 | -15.2% |
| Trade receivables | 40 | €4,215 | €5,012 | +€798 | +18.9% |
| Other amounts receivable | 41 | €8,813 | €6,029 | -€2,783 | -31.6% |
| Cash at bank and in hand | 54/58 | €7,496 | €8,741 | +€1,245 | +16.6% |
| Deferred charges and accrued income | 490/1 | - | €4,812 | +€4,812 | |
| Total equity and liabilities | 10/49 | €26,721 | €28,297 | +€1,576 | +5.9% |
| Equity | 10/15 | €5,345 | €7,203 | +€1,857 | +34.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,129 | €22,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,050 | €9,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €7,191 | €7,191 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,079 | €13,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,376 | -€33,518 | +€1,857 | +5.3% |
| Amounts payable | 17/49 | €21,376 | €21,095 | -€281 | -1.3% |
| Amounts payable within one year | 42/48 | €21,376 | €21,095 | -€281 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €4,631 | €532 | -€4,100 | -88.5% |
| Suppliers | 440/4 | €4,631 | €532 | -€4,100 | -88.5% |
| Taxes, remuneration and social security | 45 | €16,744 | €15,563 | -€1,182 | -7.1% |
| Taxes | 450/3 | €16,744 | €15,563 | -€1,182 | -7.1% |
| Remuneration, social security and pensions | 62 | €273 | - | -€273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,412 | €2,495 | +€84 | +3.5% |
| Other operating charges | 640/8 | €1,496 | €1,504 | +€7 | +0.5% |
| Gross operating margin | 9900 | -€2,121 | €6,191 | +€8,312 | |
| Operating profit (loss) | 9901 | -€6,302 | €2,192 | +€8,494 | |
| Financial income | 75/76B | €1,061 | - | -€1,061 | |
| Recurring financial income | 75 | €1,061 | - | -€1,061 | |
| Financial charges | 65/66B | €1,945 | €195 | -€1,750 | -90.0% |
| Recurring financial charges | 65 | €1,945 | €195 | -€1,750 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,186 | €1,997 | +€9,183 | |
| Income taxes | 67/77 | - | €140 | +€140 | |
| Profit (loss) for the period | 9904 | -€7,186 | €1,857 | +€9,043 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,186 | €1,857 | +€9,043 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.