Sunny Side Up: 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.
Sunny Side Up
Largest movements
- Tangible fixed assets +€120,109
up €120,109 (+9,630%), from €1,247 to €121,357
of which Other tangible fixed assets: +€91,516
- Receivables within one year -€64,435
down €64,435 (-68.6%), from €93,934 to €29,499
of which Trade receivables: -€78,416
- Cash -€63,534
down €63,534 (-95.3%), from €66,677 to €3,143
mainly Investment in fixed assets (net) (-€121,416) and Net result for the year (-€7,989)
- Reserves -€7,209
down €7,209 (-5.2%), from €138,260 to €131,051
- Other debts +€5,000
new in 2025: €5,000
- Tax, wage and social debts -€3,987
down €3,987 (-92.8%), from €4,297 to €310
of which Taxes: -€3,987
- Gross operating margin -€18,460
down €18,460, from €13,005 to -€5,456
- Taxes -€3,987
down €3,987 (-92.8%), from €4,297 to €310
- Financial income -€514
down €514 (-48.9%), from €1,051 to €538
- Depreciation +€216
up €216 (+19.8%), from €1,090 to €1,306
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 | €162,459 | €155,172 | -€7,288 | -4.5% |
| Fixed assets | 21/28 | €1,247 | €121,357 | +€120,109 | +9,630% |
| Tangible fixed assets | 22/27 | €1,247 | €121,357 | +€120,109 | +9,630% |
| Furniture and vehicles | 24 | €1,247 | €29,841 | +€28,594 | +2,293% |
| Other tangible fixed assets | 26 | - | €91,516 | +€91,516 | |
| Current assets | 29/58 | €161,212 | €33,815 | -€127,397 | -79.0% |
| Amounts receivable within one year | 40/41 | €93,934 | €29,499 | -€64,435 | -68.6% |
| Trade receivables | 40 | €84,181 | €5,765 | -€78,416 | -93.2% |
| Other amounts receivable | 41 | €9,754 | €23,734 | +€13,980 | +143% |
| Cash at bank and in hand | 54/58 | €66,677 | €3,143 | -€63,534 | -95.3% |
| Deferred charges and accrued income | 490/1 | €601 | €1,174 | +€573 | +95.3% |
| Total equity and liabilities | 10/49 | €162,459 | €155,172 | -€7,288 | -4.5% |
| Equity | 10/15 | €156,860 | €148,871 | -€7,989 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,260 | €131,051 | -€7,209 | -5.2% |
| Distributable reserves | 133 | €138,260 | €131,051 | -€7,209 | -5.2% |
| Profit (loss) carried forward | 14 | €0 | -€780 | -€780 | |
| Amounts payable | 17/49 | €5,599 | €6,301 | +€702 | +12.5% |
| Amounts payable within one year | 42/48 | €5,599 | €6,301 | +€702 | +12.5% |
| Trade debts | 44 | €1,302 | €991 | -€311 | -23.9% |
| Suppliers | 440/4 | €1,302 | €991 | -€311 | -23.9% |
| Taxes, remuneration and social security | 45 | €4,297 | €310 | -€3,987 | -92.8% |
| Taxes | 450/3 | €4,297 | €310 | -€3,987 | -92.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €1,306 | +€216 | +19.8% |
| Other operating charges | 640/8 | €1,243 | €1,257 | +€14 | +1.1% |
| Gross operating margin | 9900 | €13,005 | -€5,456 | -€18,460 | |
| Operating profit (loss) | 9901 | €10,672 | -€8,019 | -€18,690 | |
| Financial income | 75/76B | €1,051 | €538 | -€514 | -48.9% |
| Recurring financial income | 75 | €1,051 | €538 | -€514 | -48.9% |
| Financial charges | 65/66B | €217 | €199 | -€18 | -8.3% |
| Recurring financial charges | 65 | €217 | €199 | -€18 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €11,506 | -€7,680 | -€19,186 | |
| Income taxes | 67/77 | €4,297 | €310 | -€3,987 | -92.8% |
| Profit (loss) for the period | 9904 | €7,209 | -€7,989 | -€15,199 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,209 | -€7,989 | -€15,199 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.