SUNFOOD: 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.
SUNFOOD
Largest movements
- Receivables within one year +€12,461
up €12,461 (+33.6%), from €37,037 to €49,497
of which Trade receivables: +€13,911
- Cash -€8,781
down €8,781 (-52.3%), from €16,791 to €8,010
mainly Receivables within one year (-€12,461) and Tax, wage and social debts (-€8,294)
- Deferred charges and accrued income +€4,579
up €4,579 (+130.6%), from €3,507 to €8,085
- Stocks and contracts +€2,620
up €2,620 (+209.6%), from €1,250 to €3,870
- Trade debts +€16,377
up €16,377 (+299.2%), from €5,474 to €21,851
- Tax, wage and social debts -€8,294
down €8,294 (-46.7%), from €17,768 to €9,474
of which Taxes: -€11,869
- Profit (loss) carried forward +€1,892
up €1,892 (+5.1%), from €37,308 to €39,200
- Short-term financial debts +€903
new in 2024: €903
- Gross operating margin +€19,397
up €19,397 (+10492.4%), from €185 to €19,582
- Staff costs +€12,324
new in 2024: €12,324
- Depreciation -€2,389
no longer reported in 2024 (was €2,389)
- Taxes +€1,938
up €1,938 (+219.4%), from €883 to €2,822
- Other operating charges -€1,476
down €1,476 (-47.8%), from €3,086 to €1,609
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 | €66,750 | €77,628 | +€10,878 | +16.3% |
| Fixed assets | 21/28 | €8,166 | €8,166 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,666 | €7,666 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,412 | €4,412 | = | 0.0% |
| Furniture and vehicles | 24 | €3,255 | €3,255 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €58,584 | €69,462 | +€10,878 | +18.6% |
| Stocks and contracts in progress | 3 | €1,250 | €3,870 | +€2,620 | +209.6% |
| Stocks | 30/36 | €1,250 | €3,870 | +€2,620 | +209.6% |
| Amounts receivable within one year | 40/41 | €37,037 | €49,497 | +€12,461 | +33.6% |
| Trade receivables | 40 | €12,547 | €26,458 | +€13,911 | +110.9% |
| Other amounts receivable | 41 | €24,490 | €23,040 | -€1,450 | -5.9% |
| Cash at bank and in hand | 54/58 | €16,791 | €8,010 | -€8,781 | -52.3% |
| Deferred charges and accrued income | 490/1 | €3,507 | €8,085 | +€4,579 | +130.6% |
| Total equity and liabilities | 10/49 | €66,750 | €77,628 | +€10,878 | +16.3% |
| Equity | 10/15 | €43,508 | €45,400 | +€1,892 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,308 | €39,200 | +€1,892 | +5.1% |
| Amounts payable | 17/49 | €23,242 | €32,228 | +€8,986 | +38.7% |
| Amounts payable within one year | 42/48 | €23,242 | €32,228 | +€8,986 | +38.7% |
| Financial debts | 43 | - | €903 | +€903 | |
| Credit institutions | 430/8 | - | €903 | +€903 | |
| Trade debts | 44 | €5,474 | €21,851 | +€16,377 | +299.2% |
| Suppliers | 440/4 | €5,474 | €21,851 | +€16,377 | +299.2% |
| Taxes, remuneration and social security | 45 | €17,768 | €9,474 | -€8,294 | -46.7% |
| Taxes | 450/3 | €17,768 | €5,899 | -€11,869 | -66.8% |
| Remuneration and social security | 454/9 | - | €3,575 | +€3,575 | |
| Remuneration, social security and pensions | 62 | - | €12,324 | +€12,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,389 | - | -€2,389 | |
| Other operating charges | 640/8 | €3,086 | €1,609 | -€1,476 | -47.8% |
| Gross operating margin | 9900 | €185 | €19,582 | +€19,397 | +10492.4% |
| Operating profit (loss) | 9901 | -€5,290 | €5,649 | +€10,939 | |
| Financial charges | 65/66B | €1,373 | €935 | -€438 | -31.9% |
| Recurring financial charges | 65 | €1,373 | €935 | -€438 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,663 | €4,714 | +€11,376 | |
| Income taxes | 67/77 | €883 | €2,822 | +€1,938 | +219.4% |
| Profit (loss) for the period | 9904 | -€7,546 | €1,892 | +€9,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,546 | €1,892 | +€9,438 |
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 6 October 2026 via checked.be.