Sunny Side Up Boating: 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 Boating
Largest movements
- Financial fixed assets +€2,174
up €2,174 (+3.5%), from €62,100 to €64,274
- Cash +€966
up €966 (+878%), from €110 to €1,077
mainly Other debts (+€5,600) and Net result for the year (+€4,329)
- Debts after one year -€7,892
down €7,892 (-14.8%), from €53,162 to €45,270
- Other debts +€5,600
up €5,600 (+60.2%), from €9,305 to €14,905
- Profit (loss) carried forward +€4,329
up €4,329 (+12.6%), from -€34,328 to -€29,999
- Trade debts +€859
up €859 (+179%), from €481 to €1,340
- Gross operating margin -€3,320
down €3,320 (-43.8%), from €7,587 to €4,267
- Financial charges +€1,174
up €1,174 (+129%), from €907 to €2,080
- Financial income +€122
up €122 (+5.8%), from €2,100 to €2,222
- Other operating charges +€80
up €80, from €0 to €80
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 | €62,210 | €65,447 | +€3,237 | +5.2% |
| Fixed assets | 21/28 | €62,100 | €64,274 | +€2,174 | +3.5% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €62,100 | €64,274 | +€2,174 | +3.5% |
| Current assets | 29/58 | €110 | €1,174 | +€1,063 | +966% |
| Amounts receivable within one year | 40/41 | €0 | €85 | +€85 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €85 | +€85 | |
| Cash at bank and in hand | 54/58 | €110 | €1,077 | +€966 | +878% |
| Deferred charges and accrued income | 490/1 | €0 | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €62,210 | €65,447 | +€3,237 | +5.2% |
| Equity | 10/15 | -€9,328 | -€4,999 | +€4,329 | +46.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,328 | -€29,999 | +€4,329 | +12.6% |
| Amounts payable | 17/49 | €71,538 | €70,446 | -€1,092 | -1.5% |
| Amounts payable after more than one year | 17 | €53,162 | €45,270 | -€7,892 | -14.8% |
| Financial debts | 170/4 | €53,162 | €45,270 | -€7,892 | -14.8% |
| Amounts payable within one year | 42/48 | €18,376 | €25,176 | +€6,800 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €8,308 | €8,931 | +€623 | +7.5% |
| Trade debts | 44 | €481 | €1,340 | +€859 | +179% |
| Suppliers | 440/4 | €481 | €1,340 | +€859 | +179% |
| Taxes, remuneration and social security | 45 | €282 | €0 | -€282 | -100% |
| Taxes | 450/3 | €282 | €0 | -€282 | -100% |
| Other amounts payable | 47/48 | €9,305 | €14,905 | +€5,600 | +60.2% |
| Non-recurring operating income | 76A | €11,557 | €0 | -€11,557 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €80 | +€80 | |
| Gross operating margin | 9900 | €7,587 | €4,267 | -€3,320 | -43.8% |
| Operating profit (loss) | 9901 | €7,587 | €4,187 | -€3,400 | -44.8% |
| Financial income | 75/76B | €2,100 | €2,222 | +€122 | +5.8% |
| Recurring financial income | 75 | €2,100 | €2,222 | +€122 | +5.8% |
| Financial charges | 65/66B | €907 | €2,080 | +€1,174 | +129% |
| Recurring financial charges | 65 | €907 | €2,080 | +€1,174 | +129% |
| Profit (loss) for the period before taxes | 9903 | €8,780 | €4,329 | -€4,451 | -50.7% |
| Profit (loss) for the period | 9904 | €8,780 | €4,329 | -€4,451 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,780 | €4,329 | -€4,451 | -50.7% |
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 31 October 2026 via checked.be.