SunFreeConcept: 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.
SunFreeConcept
Largest movements
- Cash -€2,599
down €2,599 (-7.7%), from €33,701 to €31,103
mainly Net result for the year (-€4,063) and Tax, wage and social debts (-€142)
- Receivables within one year -€1,095
down €1,095 (-30.8%), from €3,560 to €2,465
of which Trade receivables: -€1,230
- Profit (loss) carried forward -€4,063
down €4,063 (-1.4%), from -€297,697 to -€301,761
- Gross operating margin +€38,709
up €38,709 (+91.8%), from -€42,164 to -€3,455
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 | €104,474 | €100,150 | -€4,324 | -4.1% |
| Fixed assets | 21/28 | €2,125 | €1,708 | -€417 | -19.6% |
| Tangible fixed assets | 22/27 | €1,725 | €1,308 | -€417 | -24.2% |
| Furniture and vehicles | 24 | €1,488 | €1,118 | -€370 | -24.9% |
| Other tangible fixed assets | 26 | €237 | €190 | -€47 | -20.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €102,349 | €98,442 | -€3,907 | -3.8% |
| Amounts receivable within one year | 40/41 | €3,560 | €2,465 | -€1,095 | -30.8% |
| Trade receivables | 40 | €3,560 | €2,329 | -€1,230 | -34.6% |
| Other amounts receivable | 41 | - | €136 | +€136 | |
| Current investments | 50/53 | €64,875 | €64,875 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,701 | €31,103 | -€2,599 | -7.7% |
| Deferred charges and accrued income | 490/1 | €213 | - | -€213 | |
| Total equity and liabilities | 10/49 | €104,474 | €100,150 | -€4,324 | -4.1% |
| Equity | 10/15 | €104,107 | €100,043 | -€4,063 | -3.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €1,804 | €1,804 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,804 | €1,804 | = | 0.0% |
| Legal reserve | 130 | €1,804 | €1,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297,697 | -€301,761 | -€4,063 | -1.4% |
| Amounts payable | 17/49 | €368 | €107 | -€261 | -70.9% |
| Amounts payable within one year | 42/48 | €368 | €107 | -€261 | -70.9% |
| Trade debts | 44 | €226 | €107 | -€119 | -52.6% |
| Suppliers | 440/4 | €226 | €107 | -€119 | -52.6% |
| Taxes, remuneration and social security | 45 | €142 | - | -€142 | |
| Taxes | 450/3 | €142 | - | -€142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622 | €417 | -€205 | -32.9% |
| Other operating charges | 640/8 | €168 | - | -€168 | |
| Gross operating margin | 9900 | -€42,164 | -€3,455 | +€38,709 | +91.8% |
| Operating profit (loss) | 9901 | -€42,954 | -€3,873 | +€39,081 | +91.0% |
| Financial charges | 65/66B | €191 | €190 | -€0 | -0.1% |
| Recurring financial charges | 65 | €191 | €190 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,145 | -€4,063 | +€39,082 | +90.6% |
| Profit (loss) for the period | 9904 | -€43,145 | -€4,063 | +€39,082 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,145 | -€4,063 | +€39,082 | +90.6% |
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 14 October 2026 via checked.be.