SUNHILL: 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.
What changed
SUNHILL
NACE 96.220, Beauty care and other beauty treatments
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€706
2024 · -€5,888+€5,182
Equity
€426,412
2024 · €427,951-€1,539
Cash
€4,411
2024 · €4,411
Balance sheet total
€624,166
2024 · €648,021-€23,855
Largest movements
Assets
- Tangible fixed assets -€25,185
down €25,185 (-4.2%), from €594,629 to €569,444
of which Land and buildings: -€19,787
Equity and liabilities
- Debts after one year -€22,237
down €22,237 (-22.1%), from €100,468 to €78,231
Income statement
- Depreciation -€7,791
down €7,791 (-23.6%), from €32,977 to €25,185
- Gross operating margin -€6,398
down €6,398 (-14.2%), from €45,107 to €38,709
- Other operating charges -€4,038
down €4,038 (-32.6%), from €12,384 to €8,347
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.
Result 2024
-€5,888
Gross operating margin
-€6,398
Depreciation
+€7,791
Other operating charges
+€4,038
Financial income
+€51
Financial charges
-€335
Taxes
+€36
Result 2025
-€706
Cash bridge derived
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.
From operations
+€22,133
Investment
€0
Financing
-€22,133
Cash 2024
€4,411
From operations (derived)
+€22,133
Net result for the year
-€706
Depreciation
+€25,185
Receivables within one year
-€3,675
Deferred charges and accrued income
+€2,344
Trade debts
+€4,936
Tax, wage and social debts
-€865
Advances received
+€283
Other debts
-€4,613
Accrued charges and deferred income
-€757
Financing
-€22,133
Debts after one year
-€22,237
Current portion of long-term debt
+€948
Short-term financial debts
-€11
Contributions, distributions and other
-€833
Cash 2025
€4,411
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €648,021 | €624,166 | -€23,855 | -3.7% |
| Fixed assets | 21/28 | €594,714 | €569,529 | -€25,185 | -4.2% |
| Tangible fixed assets | 22/27 | €594,629 | €569,444 | -€25,185 | -4.2% |
| Land and buildings | 22 | €578,777 | €558,989 | -€19,787 | -3.4% |
| Plant, machinery and equipment | 23 | €15,750 | €10,375 | -€5,375 | -34.1% |
| Other tangible fixed assets | 26 | €102 | €79 | -€23 | -22.2% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €53,307 | €54,638 | +€1,331 | +2.5% |
| Stocks and contracts in progress | 3 | €606 | €606 | = | 0.0% |
| Stocks | 30/36 | €606 | €606 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,944 | €47,618 | +€3,675 | +8.4% |
| Trade receivables | 40 | €43,944 | €45,724 | +€1,780 | +4.1% |
| Other amounts receivable | 41 | - | €1,895 | +€1,895 | |
| Cash at bank and in hand | 54/58 | €4,411 | €4,411 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,346 | €2,002 | -€2,344 | -53.9% |
| Total equity and liabilities | 10/49 | €648,021 | €624,166 | -€23,855 | -3.7% |
| Equity | 10/15 | €427,951 | €426,412 | -€1,539 | -0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €345,306 | €345,306 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,645 | €56,106 | -€1,539 | -2.7% |
| Amounts payable | 17/49 | €220,070 | €197,754 | -€22,315 | -10.1% |
| Amounts payable after more than one year | 17 | €100,468 | €78,231 | -€22,237 | -22.1% |
| Financial debts | 170/4 | €100,468 | €78,231 | -€22,237 | -22.1% |
| Amounts payable within one year | 42/48 | €118,845 | €119,523 | +€678 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €21,289 | €22,237 | +€948 | +4.5% |
| Financial debts | 43 | €5,000 | €4,989 | -€11 | -0.2% |
| Credit institutions | 430/8 | €5,000 | €4,989 | -€11 | -0.2% |
| Trade debts | 44 | €50,798 | €55,734 | +€4,936 | +9.7% |
| Suppliers | 440/4 | €50,798 | €55,734 | +€4,936 | +9.7% |
| Advances received on contracts in progress | 46 | €2,409 | €2,692 | +€283 | +11.7% |
| Taxes, remuneration and social security | 45 | €16,321 | €15,456 | -€865 | -5.3% |
| Taxes | 450/3 | €16,321 | €15,456 | -€865 | -5.3% |
| Other amounts payable | 47/48 | €23,029 | €18,416 | -€4,613 | -20.0% |
| Accrued charges and deferred income | 492/3 | €757 | - | -€757 | |
| Non-recurring operating income | 76A | €9,689 | - | -€9,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,977 | €25,185 | -€7,791 | -23.6% |
| Other operating charges | 640/8 | €12,384 | €8,347 | -€4,038 | -32.6% |
| Gross operating margin | 9900 | €45,107 | €38,709 | -€6,398 | -14.2% |
| Operating profit (loss) | 9901 | -€253 | €5,177 | +€5,431 | |
| Financial income | 75/76B | €0 | €51 | +€51 | +510300.0% |
| Recurring financial income | 75 | €0 | €51 | +€51 | +510300.0% |
| Financial charges | 65/66B | €5,416 | €5,752 | +€335 | +6.2% |
| Recurring financial charges | 65 | €5,416 | €5,752 | +€335 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,670 | -€523 | +€5,146 | +90.8% |
| Income taxes | 67/77 | €219 | €183 | -€36 | -16.4% |
| Profit (loss) for the period | 9904 | -€5,888 | -€706 | +€5,182 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,888 | -€706 | +€5,182 | +88.0% |
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 29 September 2026 via checked.be.