SUNFLOWER CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€53,011
up €53,011 (+273.6%), from €19,374 to €72,385
of which Leasing and similar rights: +€50,515
- Receivables within one year +€7,601
up €7,601 (+43.9%), from €17,297 to €24,898
of which Other amounts receivable: +€9,952
- Cash -€6,995
down €6,995 (-13.7%), from €51,022 to €44,027
mainly Investment in fixed assets (net) (-€62,757) and Contributions, distributions and other (-€43,000)
- Deferred charges and accrued income -€3,086
down €3,086 (-49.4%), from €6,247 to €3,161
- Debts after one year +€24,620
new in 2025: €24,620
- Reserves +€19,963
up €19,963 (+42.1%), from €47,456 to €67,419
of which Distributable reserves: +€21,822
- Current portion of long-term debt +€14,248
up €14,248 (+574.6%), from €2,480 to €16,727
- Other debts -€11,537
no longer reported in 2025 (was €11,537)
- Tax, wage and social debts +€2,404
up €2,404 (+15.4%), from €15,569 to €17,973
- Gross operating margin +€13,587
up €13,587 (+16.7%), from €81,455 to €95,042
- Depreciation -€11,051
down €11,051 (-53.1%), from €20,797 to €9,747
- Taxes +€4,831
up €4,831 (+38.1%), from €12,676 to €17,507
- Other operating charges +€1,922
up €1,922 (+100.0%), from €1,922 to €3,845
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,941 | €144,471 | +€50,530 | +53.8% |
| Fixed assets | 21/28 | €19,374 | €72,385 | +€53,011 | +273.6% |
| Tangible fixed assets | 22/27 | €19,374 | €72,385 | +€53,011 | +273.6% |
| Plant, machinery and equipment | 23 | €2,371 | €988 | -€1,383 | -58.3% |
| Furniture and vehicles | 24 | €1,506 | €5,385 | +€3,879 | +257.5% |
| Leasing and similar rights | 25 | €15,497 | €66,012 | +€50,515 | +326.0% |
| Current assets | 29/58 | €74,567 | €72,086 | -€2,480 | -3.3% |
| Amounts receivable within one year | 40/41 | €17,297 | €24,898 | +€7,601 | +43.9% |
| Trade receivables | 40 | €17,297 | €14,946 | -€2,351 | -13.6% |
| Other amounts receivable | 41 | - | €9,952 | +€9,952 | |
| Cash at bank and in hand | 54/58 | €51,022 | €44,027 | -€6,995 | -13.7% |
| Deferred charges and accrued income | 490/1 | €6,247 | €3,161 | -€3,086 | -49.4% |
| Total equity and liabilities | 10/49 | €93,941 | €144,471 | +€50,530 | +53.8% |
| Equity | 10/15 | €53,656 | €73,619 | +€19,963 | +37.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,456 | €67,419 | +€19,963 | +42.1% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €45,597 | €67,419 | +€21,822 | +47.9% |
| Amounts payable | 17/49 | €40,285 | €70,852 | +€30,567 | +75.9% |
| Amounts payable after more than one year | 17 | - | €24,620 | +€24,620 | |
| Financial debts | 170/4 | - | €24,620 | +€24,620 | |
| Amounts payable within one year | 42/48 | €40,285 | €46,232 | +€5,947 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €2,480 | €16,727 | +€14,248 | +574.6% |
| Trade debts | 44 | €10,699 | €11,532 | +€832 | +7.8% |
| Suppliers | 440/4 | €10,699 | €11,532 | +€832 | +7.8% |
| Taxes, remuneration and social security | 45 | €15,569 | €17,973 | +€2,404 | +15.4% |
| Taxes | 450/3 | €15,569 | €17,973 | +€2,404 | +15.4% |
| Other amounts payable | 47/48 | €11,537 | - | -€11,537 | |
| Non-recurring operating income | 76A | - | €10,358 | +€10,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,797 | €9,747 | -€11,051 | -53.1% |
| Other operating charges | 640/8 | €1,922 | €3,845 | +€1,922 | +100.0% |
| Gross operating margin | 9900 | €81,455 | €95,042 | +€13,587 | +16.7% |
| Operating profit (loss) | 9901 | €58,736 | €81,451 | +€22,715 | +38.7% |
| Financial income | 75/76B | €1 | €105 | +€104 | +12988.8% |
| Recurring financial income | 75 | €1 | €105 | +€104 | +12988.8% |
| Financial charges | 65/66B | €463 | €1,085 | +€622 | +134.2% |
| Recurring financial charges | 65 | €463 | €1,085 | +€622 | +134.2% |
| Profit (loss) for the period before taxes | 9903 | €58,273 | €80,470 | +€22,197 | +38.1% |
| Income taxes | 67/77 | €12,676 | €17,507 | +€4,831 | +38.1% |
| Profit (loss) for the period | 9904 | €45,597 | €62,963 | +€17,367 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,597 | €62,963 | +€17,367 | +38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.