Sunflower: what changed
Two fiscal 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.
Sunflower
Largest movements
- Receivables within one year +€66,101
up €66,101 (+506.5%), from €13,051 to €79,152
- Cash -€5,295
down €5,295 (-62.0%), from €8,547 to €3,252
mainly Receivables within one year (-€66,101) and Investment in fixed assets (net) (-€3,389)
- Stocks and contracts -€2,500
no longer reported in 2024 (was €2,500)
- Tangible fixed assets +€1,283
up €1,283 (+17.4%), from €7,385 to €8,668
of which Plant, machinery and equipment: +€1,725
- Profit (loss) carried forward +€40,073
up €40,073 (+648.1%), from €6,183 to €46,256
- Tax, wage and social debts +€14,139
up €14,139 (+130.5%), from €10,831 to €24,970
- Trade debts +€3,286
up €3,286 (+89.7%), from €3,664 to €6,949
- Other debts +€2,374
up €2,374 (+30.4%), from €7,806 to €10,180
- Gross operating margin +€47,211
up €47,211 (+483.9%), from €9,757 to €56,968
- Taxes +€9,197
up €9,197 (+339.9%), from €2,706 to €11,903
- Depreciation +€1,309
up €1,309 (+164.3%), from €797 to €2,106
- Financial charges +€719
up €719 (+1806.8%), from €40 to €759
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.
Cash bridge derived
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 | €31,483 | €91,565 | +€60,082 | +190.8% |
| Fixed assets | 21/28 | €7,385 | €8,668 | +€1,283 | +17.4% |
| Tangible fixed assets | 22/27 | €7,385 | €8,668 | +€1,283 | +17.4% |
| Plant, machinery and equipment | 23 | €2,606 | €4,332 | +€1,725 | +66.2% |
| Furniture and vehicles | 24 | €4,779 | €4,336 | -€443 | -9.3% |
| Current assets | 29/58 | €24,098 | €82,898 | +€58,799 | +244.0% |
| Stocks and contracts in progress | 3 | €2,500 | - | -€2,500 | |
| Stocks | 30/36 | €2,500 | - | -€2,500 | |
| Amounts receivable within one year | 40/41 | €13,051 | €79,152 | +€66,101 | +506.5% |
| Trade receivables | 40 | €13,051 | €79,152 | +€66,101 | +506.5% |
| Cash at bank and in hand | 54/58 | €8,547 | €3,252 | -€5,295 | -62.0% |
| Deferred charges and accrued income | 490/1 | - | €494 | +€494 | |
| Total equity and liabilities | 10/49 | €31,483 | €91,565 | +€60,082 | +190.8% |
| Equity | 10/15 | €9,183 | €49,256 | +€40,073 | +436.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,183 | €46,256 | +€40,073 | +648.1% |
| Amounts payable | 17/49 | €22,300 | €42,309 | +€20,009 | +89.7% |
| Amounts payable within one year | 42/48 | €22,300 | €42,099 | +€19,799 | +88.8% |
| Trade debts | 44 | €3,664 | €6,949 | +€3,286 | +89.7% |
| Suppliers | 440/4 | €3,664 | €6,949 | +€3,286 | +89.7% |
| Taxes, remuneration and social security | 45 | €10,831 | €24,970 | +€14,139 | +130.5% |
| Taxes | 450/3 | €10,831 | €24,970 | +€14,139 | +130.5% |
| Other amounts payable | 47/48 | €7,806 | €10,180 | +€2,374 | +30.4% |
| Accrued charges and deferred income | 492/3 | - | €210 | +€210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €797 | €2,106 | +€1,309 | +164.3% |
| Other operating charges | 640/8 | €31 | €528 | +€497 | +1603.5% |
| Gross operating margin | 9900 | €9,757 | €56,968 | +€47,211 | +483.9% |
| Operating profit (loss) | 9901 | €8,929 | €54,334 | +€45,406 | +508.5% |
| Financial charges | 65/66B | €40 | €759 | +€719 | +1806.8% |
| Recurring financial charges | 65 | €40 | €759 | +€719 | +1806.8% |
| Profit (loss) for the period before taxes | 9903 | €8,889 | €53,575 | +€44,687 | +502.7% |
| Income taxes | 67/77 | €2,706 | €11,903 | +€9,197 | +339.9% |
| Profit (loss) for the period | 9904 | €6,183 | €41,673 | +€35,490 | +574.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,183 | €41,673 | +€35,490 | +574.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.