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
- Cash +€13,316
up €13,316 (+166%), from €8,029 to €21,345
mainly Other debts (+€24,000) and Depreciation (+€7,968)
- Tangible fixed assets -€7,968
down €7,968 (-30.6%), from €26,070 to €18,103
- Receivables within one year -€3,957
down €3,957 (-31.5%), from €12,579 to €8,622
of which Trade receivables: -€5,208
- Other debts +€24,000
new in 2026: €24,000
- Reserves -€22,410
down €22,410 (-81.3%), from €27,561 to €5,151
- Gross operating margin -€3,941
down €3,941 (-26.8%), from €14,713 to €10,772
- Taxes -€953
down €953 (-64.3%), from €1,482 to €529
- Depreciation +€632
up €632 (+8.6%), from €7,335 to €7,968
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,678 | €48,070 | +€1,392 | +3.0% |
| Fixed assets | 21/28 | €26,070 | €18,103 | -€7,968 | -30.6% |
| Tangible fixed assets | 22/27 | €26,070 | €18,103 | -€7,968 | -30.6% |
| Plant, machinery and equipment | 23 | €26,070 | €18,103 | -€7,968 | -30.6% |
| Current assets | 29/58 | €20,608 | €29,967 | +€9,360 | +45.4% |
| Amounts receivable within one year | 40/41 | €12,579 | €8,622 | -€3,957 | -31.5% |
| Trade receivables | 40 | €9,283 | €4,075 | -€5,208 | -56.1% |
| Other amounts receivable | 41 | €3,295 | €4,547 | +€1,252 | +38.0% |
| Cash at bank and in hand | 54/58 | €8,029 | €21,345 | +€13,316 | +166% |
| Total equity and liabilities | 10/49 | €46,678 | €48,070 | +€1,392 | +3.0% |
| Equity | 10/15 | €46,161 | €23,751 | -€22,410 | -48.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,561 | €5,151 | -€22,410 | -81.3% |
| Distributable reserves | 133 | €27,561 | €5,151 | -€22,410 | -81.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €517 | €24,319 | +€23,802 | +4,607% |
| Amounts payable within one year | 42/48 | €517 | €24,319 | +€23,802 | +4,607% |
| Trade debts | 44 | €256 | €319 | +€63 | +24.5% |
| Suppliers | 440/4 | €256 | €319 | +€63 | +24.5% |
| Taxes, remuneration and social security | 45 | €261 | €0 | -€261 | -100% |
| Taxes | 450/3 | €261 | €0 | -€261 | -100% |
| Other amounts payable | 47/48 | - | €24,000 | +€24,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,335 | €7,968 | +€632 | +8.6% |
| Other operating charges | 640/8 | €513 | €525 | +€12 | +2.3% |
| Gross operating margin | 9900 | €14,713 | €10,772 | -€3,941 | -26.8% |
| Operating profit (loss) | 9901 | €6,864 | €2,280 | -€4,585 | -66.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €250 | €161 | -€90 | -35.9% |
| Recurring financial charges | 65 | €250 | €161 | -€90 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €6,614 | €2,119 | -€4,495 | -68.0% |
| Income taxes | 67/77 | €1,482 | €529 | -€953 | -64.3% |
| Profit (loss) for the period | 9904 | €5,132 | €1,590 | -€3,542 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,132 | €1,590 | -€3,542 | -69.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.