SunnyCop: 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.
SunnyCop
Largest movements
- Tangible fixed assets +€4,208
up €4,208 (+39.9%), from €10,545 to €14,753
of which Plant, machinery and equipment: +€5,243
- Cash -€2,475
down €2,475 (-22.7%), from €10,892 to €8,417
mainly Investment in fixed assets (net) (-€11,746) and Other debts (-€1,763)
- Receivables within one year -€1,558
down €1,558 (-47.6%), from €3,276 to €1,718
- Deferred charges and accrued income +€608
up €608 (+72.2%), from €843 to €1,451
- Other debts -€1,763
down €1,763 (-87.7%), from €2,011 to €248
- Reserves +€1,669
up €1,669 (+36.4%), from €4,592 to €6,261
- Trade debts +€1,024
up €1,024 (+22.6%), from €4,526 to €5,551
- Depreciation +€1,127
up €1,127 (+17.6%), from €6,411 to €7,539
- Gross operating margin -€1,017
down €1,017 (-9.1%), from €11,233 to €10,216
- Taxes -€593
down €593 (-45.6%), from €1,301 to €708
- Financial charges -€135
down €135 (-49.7%), from €273 to €137
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 | €25,556 | €26,339 | +€783 | +3.1% |
| Fixed assets | 21/28 | €10,545 | €14,753 | +€4,208 | +39.9% |
| Tangible fixed assets | 22/27 | €10,545 | €14,753 | +€4,208 | +39.9% |
| Plant, machinery and equipment | 23 | €3,058 | €8,301 | +€5,243 | +171.5% |
| Furniture and vehicles | 24 | €7,079 | €2,653 | -€4,425 | -62.5% |
| Other tangible fixed assets | 26 | €409 | €3,799 | +€3,390 | +828.8% |
| Current assets | 29/58 | €15,011 | €11,586 | -€3,425 | -22.8% |
| Amounts receivable within one year | 40/41 | €3,276 | €1,718 | -€1,558 | -47.6% |
| Other amounts receivable | 41 | €3,276 | €1,718 | -€1,558 | -47.6% |
| Cash at bank and in hand | 54/58 | €10,892 | €8,417 | -€2,475 | -22.7% |
| Deferred charges and accrued income | 490/1 | €843 | €1,451 | +€608 | +72.2% |
| Total equity and liabilities | 10/49 | €25,556 | €26,339 | +€783 | +3.1% |
| Equity | 10/15 | €18,792 | €20,461 | +€1,669 | +8.9% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €4,592 | €6,261 | +€1,669 | +36.4% |
| Distributable reserves | 133 | €4,592 | €6,261 | +€1,669 | +36.4% |
| Amounts payable | 17/49 | €6,764 | €5,878 | -€886 | -13.1% |
| Amounts payable within one year | 42/48 | €6,764 | €5,878 | -€886 | -13.1% |
| Trade debts | 44 | €4,526 | €5,551 | +€1,024 | +22.6% |
| Suppliers | 440/4 | €4,526 | €5,551 | +€1,024 | +22.6% |
| Taxes, remuneration and social security | 45 | €227 | €80 | -€147 | -64.8% |
| Taxes | 450/3 | €68 | €24 | -€44 | -64.8% |
| Remuneration and social security | 454/9 | €159 | €56 | -€103 | -64.8% |
| Other amounts payable | 47/48 | €2,011 | €248 | -€1,763 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,411 | €7,539 | +€1,127 | +17.6% |
| Other operating charges | 640/8 | €236 | €163 | -€72 | -30.7% |
| Gross operating margin | 9900 | €11,233 | €10,216 | -€1,017 | -9.1% |
| Operating profit (loss) | 9901 | €4,586 | €2,514 | -€2,072 | -45.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €273 | €137 | -€135 | -49.7% |
| Recurring financial charges | 65 | €273 | €137 | -€135 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €4,314 | €2,377 | -€1,937 | -44.9% |
| Income taxes | 67/77 | €1,301 | €708 | -€593 | -45.6% |
| Profit (loss) for the period | 9904 | €3,013 | €1,669 | -€1,344 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,013 | €1,669 | -€1,344 | -44.6% |
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 3 October 2026 via checked.be.