Sunny sky: 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 sky
Largest movements
- Financial fixed assets -€66,300
down €66,300 (-86.9%), from €76,300 to €10,000
- Cash +€15,161
up €15,161 (+422%), from €3,595 to €18,756
mainly Investment in fixed assets (net) (+€66,300) and Receivables within one year (+€5,244)
- Receivables within one year -€5,244
down €5,244 (-6.9%), from €75,544 to €70,299
of which Trade receivables: -€13,135
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Tax, wage and social debts -€14,755
down €14,755 (-32.7%), from €45,169 to €30,414
- Profit (loss) carried forward -€10,717
down €10,717 (-21.6%), from €49,582 to €38,865
- Financial charges +€65,943
up €65,943 (+8,933%), from €738 to €66,682
of which Non-recurring financial charges: +€66,300
- Gross operating margin +€37,577
up €37,577 (+117%), from €32,139 to €69,716
- Taxes +€7,926
up €7,926 (+108%), from €7,337 to €15,263
- Financial income +€2,147
new in 2025: €2,147
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 | €155,439 | €99,055 | -€56,383 | -36.3% |
| Fixed assets | 21/28 | €76,300 | €10,000 | -€66,300 | -86.9% |
| Financial fixed assets | 28 | €76,300 | €10,000 | -€66,300 | -86.9% |
| Current assets | 29/58 | €79,139 | €89,055 | +€9,917 | +12.5% |
| Amounts receivable within one year | 40/41 | €75,544 | €70,299 | -€5,244 | -6.9% |
| Trade receivables | 40 | €17,370 | €4,235 | -€13,135 | -75.6% |
| Other amounts receivable | 41 | €58,173 | €66,064 | +€7,891 | +13.6% |
| Cash at bank and in hand | 54/58 | €3,595 | €18,756 | +€15,161 | +422% |
| Total equity and liabilities | 10/49 | €155,439 | €99,055 | -€56,383 | -36.3% |
| Equity | 10/15 | €70,042 | €59,325 | -€10,717 | -15.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,582 | €38,865 | -€10,717 | -21.6% |
| Amounts payable | 17/49 | €85,396 | €39,730 | -€45,666 | -53.5% |
| Amounts payable within one year | 42/48 | €85,396 | €39,730 | -€45,666 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €2,295 | €2,219 | -€76 | -3.3% |
| Trade debts | 44 | €7,932 | €7,097 | -€835 | -10.5% |
| Suppliers | 440/4 | €7,932 | €7,097 | -€835 | -10.5% |
| Taxes, remuneration and social security | 45 | €45,169 | €30,414 | -€14,755 | -32.7% |
| Taxes | 450/3 | €45,169 | €30,414 | -€14,755 | -32.7% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Other operating charges | 640/8 | €1,068 | €635 | -€433 | -40.5% |
| Gross operating margin | 9900 | €32,139 | €69,716 | +€37,577 | +117% |
| Operating profit (loss) | 9901 | €31,072 | €69,081 | +€38,009 | +122% |
| Financial income | 75/76B | - | €2,147 | +€2,147 | |
| Recurring financial income | 75 | - | €2,147 | +€2,147 | |
| Financial charges | 65/66B | €738 | €66,682 | +€65,943 | +8,933% |
| Recurring financial charges | 65 | €738 | €382 | -€357 | -48.3% |
| Non-recurring financial charges | 66B | - | €66,300 | +€66,300 | |
| Profit (loss) for the period before taxes | 9903 | €30,334 | €4,546 | -€25,787 | -85.0% |
| Income taxes | 67/77 | €7,337 | €15,263 | +€7,926 | +108% |
| Profit (loss) for the period | 9904 | €22,996 | -€10,717 | -€33,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,996 | -€10,717 | -€33,713 |
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 20 October 2026 via checked.be.