SunIsUp: 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.
SunIsUp
Largest movements
- Receivables within one year -€3,818
down €3,818 (-30.3%), from €12,582 to €8,764
of which Other amounts receivable: -€6,140
- Cash -€748
down €748 (-2.8%), from €26,609 to €25,860
mainly Contributions, distributions and other (-€25,516) and Tax, wage and social debts (-€5,691)
- Tax, wage and social debts -€5,691
down €5,691 (-60.0%), from €9,483 to €3,792
- Profit (loss) carried forward -€5,420
no longer reported in 2025 (was €5,420)
- Other debts +€4,233
up €4,233 (+19.2%), from €22,000 to €26,233
- Trade debts +€2,790
up €2,790 (+258.9%), from €1,077 to €3,867
- Depreciation -€2,938
down €2,938 (-77.1%), from €3,810 to €872
- Taxes -€2,475
down €2,475 (-30.2%), from €8,183 to €5,708
- Gross operating margin -€1,760
down €1,760 (-5.7%), from €30,699 to €28,939
- Financial charges +€830
up €830 (+100.2%), from €829 to €1,659
- Financial income -€435
down €435 (-100.0%), from €435 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,433 | €37,042 | -€4,391 | -10.6% |
| Fixed assets | 21/28 | €1,392 | €1,342 | -€50 | -3.6% |
| Tangible fixed assets | 22/27 | €1,392 | €1,342 | -€50 | -3.6% |
| Furniture and vehicles | 24 | €1,392 | €1,342 | -€50 | -3.6% |
| Current assets | 29/58 | €40,041 | €35,700 | -€4,341 | -10.8% |
| Amounts receivable within one year | 40/41 | €12,582 | €8,764 | -€3,818 | -30.3% |
| Trade receivables | 40 | €6,149 | €8,472 | +€2,322 | +37.8% |
| Other amounts receivable | 41 | €6,432 | €292 | -€6,140 | -95.5% |
| Cash at bank and in hand | 54/58 | €26,609 | €25,860 | -€748 | -2.8% |
| Deferred charges and accrued income | 490/1 | €851 | €1,077 | +€226 | +26.5% |
| Total equity and liabilities | 10/49 | €41,433 | €37,042 | -€4,391 | -10.6% |
| Equity | 10/15 | €8,420 | €3,000 | -€5,420 | -64.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,420 | - | -€5,420 | |
| Amounts payable | 17/49 | €33,013 | €34,042 | +€1,029 | +3.1% |
| Amounts payable within one year | 42/48 | €33,013 | €34,042 | +€1,029 | +3.1% |
| Financial debts | 43 | €453 | €150 | -€302 | -66.8% |
| Credit institutions | 430/8 | €453 | €150 | -€302 | -66.8% |
| Trade debts | 44 | €1,077 | €3,867 | +€2,790 | +258.9% |
| Suppliers | 440/4 | €1,077 | €3,867 | +€2,790 | +258.9% |
| Taxes, remuneration and social security | 45 | €9,483 | €3,792 | -€5,691 | -60.0% |
| Taxes | 450/3 | €9,483 | €3,792 | -€5,691 | -60.0% |
| Other amounts payable | 47/48 | €22,000 | €26,233 | +€4,233 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,810 | €872 | -€2,938 | -77.1% |
| Other operating charges | 640/8 | €387 | €605 | +€217 | +56.1% |
| Gross operating margin | 9900 | €30,699 | €28,939 | -€1,760 | -5.7% |
| Operating profit (loss) | 9901 | €26,502 | €27,463 | +€961 | +3.6% |
| Financial income | 75/76B | €435 | €0 | -€435 | -100.0% |
| Recurring financial income | 75 | €435 | €0 | -€435 | -100.0% |
| Financial charges | 65/66B | €829 | €1,659 | +€830 | +100.2% |
| Recurring financial charges | 65 | €829 | €1,659 | +€830 | +100.2% |
| Profit (loss) for the period before taxes | 9903 | €26,109 | €25,804 | -€305 | -1.2% |
| Income taxes | 67/77 | €8,183 | €5,708 | -€2,475 | -30.2% |
| Profit (loss) for the period | 9904 | €17,925 | €20,096 | +€2,170 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,925 | €20,096 | +€2,170 | +12.1% |
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 1 October 2026 via checked.be.