SunnySideUp: 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.
SunnySideUp
Largest movements
- Cash +€11,061
up €11,061 (+19.1%), from €57,808 to €68,869
mainly Net result for the year (+€24,181) and Trade debts (+€2,749)
- Tangible fixed assets +€10,999
up €10,999 (+370.6%), from €2,968 to €13,968
- Receivables within one year +€5,112
up €5,112 (+34.5%), from €14,829 to €19,941
of which Other amounts receivable: +€5,062
- Profit (loss) carried forward +€24,181
up €24,181 (+43.1%), from €56,132 to €80,313
- Trade debts +€2,749
up €2,749 (+88.5%), from €3,104 to €5,853
- Tax, wage and social debts +€1,391
up €1,391 (+11.1%), from €12,521 to €13,911
- Other debts -€1,148
down €1,148 (-100.0%), from €1,148 to €0
- Gross operating margin -€16,303
down €16,303 (-31.8%), from €51,187 to €34,884
- Taxes -€3,077
down €3,077 (-27.2%), from €11,304 to €8,228
- Depreciation +€1,118
up €1,118 (+120.1%), from €931 to €2,049
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 | €75,606 | €102,778 | +€27,172 | +35.9% |
| Fixed assets | 21/28 | €2,968 | €13,968 | +€10,999 | +370.6% |
| Tangible fixed assets | 22/27 | €2,968 | €13,968 | +€10,999 | +370.6% |
| Plant, machinery and equipment | 23 | - | €1,776 | +€1,776 | |
| Furniture and vehicles | 24 | €1,693 | €5,856 | +€4,162 | +245.8% |
| Other tangible fixed assets | 26 | €1,275 | €6,336 | +€5,061 | +397.0% |
| Current assets | 29/58 | €72,637 | €88,810 | +€16,173 | +22.3% |
| Amounts receivable within one year | 40/41 | €14,829 | €19,941 | +€5,112 | +34.5% |
| Trade receivables | 40 | €14,829 | €14,879 | +€50 | +0.3% |
| Other amounts receivable | 41 | €0 | €5,062 | +€5,062 | |
| Cash at bank and in hand | 54/58 | €57,808 | €68,869 | +€11,061 | +19.1% |
| Total equity and liabilities | 10/49 | €75,606 | €102,778 | +€27,172 | +35.9% |
| Equity | 10/15 | €58,832 | €83,013 | +€24,181 | +41.1% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,132 | €80,313 | +€24,181 | +43.1% |
| Amounts payable | 17/49 | €16,773 | €19,765 | +€2,991 | +17.8% |
| Amounts payable within one year | 42/48 | €16,773 | €19,765 | +€2,991 | +17.8% |
| Trade debts | 44 | €3,104 | €5,853 | +€2,749 | +88.5% |
| Suppliers | 440/4 | €3,104 | €5,853 | +€2,749 | +88.5% |
| Taxes, remuneration and social security | 45 | €12,521 | €13,911 | +€1,391 | +11.1% |
| Taxes | 450/3 | €12,521 | €13,911 | +€1,391 | +11.1% |
| Other amounts payable | 47/48 | €1,148 | €0 | -€1,148 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €931 | €2,049 | +€1,118 | +120.1% |
| Other operating charges | 640/8 | €642 | €379 | -€263 | -41.0% |
| Gross operating margin | 9900 | €51,187 | €34,884 | -€16,303 | -31.8% |
| Operating profit (loss) | 9901 | €49,614 | €32,456 | -€17,157 | -34.6% |
| Financial income | 75/76B | €3 | €169 | +€165 | +4743.7% |
| Recurring financial income | 75 | €3 | €169 | +€165 | +4743.7% |
| Financial charges | 65/66B | €215 | €217 | +€2 | +0.7% |
| Recurring financial charges | 65 | €215 | €217 | +€2 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €49,402 | €32,408 | -€16,994 | -34.4% |
| Income taxes | 67/77 | €11,304 | €8,228 | -€3,077 | -27.2% |
| Profit (loss) for the period | 9904 | €38,098 | €24,181 | -€13,917 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,098 | €24,181 | -€13,917 | -36.5% |
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 12 October 2026 via checked.be.