SUNNYTIMES: what changed
SUNNYTIMES
Largest movements
- Stocks and contracts -€11,760
down €11,760 (-91.9%), from €12,803 to €1,043
- Cash -€6,442
down €6,442 (-37.4%), from €17,238 to €10,795
mainly Net result for the year (-€8,453) and Receivables within one year (-€3,987)
- Receivables within one year +€3,987
up €3,987 (+58.5%), from €6,821 to €10,807
of which Trade receivables: +€3,879
- Tangible fixed assets -€413
down €413 (-100%), from €413 to €0
- Profit (loss) carried forward -€4,453
down €4,453 (-21.5%), from -€20,700 to -€25,153
- Reserves -€4,000
down €4,000 (-100%), from €4,000 to €0
- Trade debts -€3,665
down €3,665 (-74.1%), from €4,947 to €1,282
- Short-term financial debts -€3,000
down €3,000 (-100%), from €3,000 to €0
- Other debts +€1,805
up €1,805 (+38.7%), from €4,669 to €6,474
- Gross operating margin -€30,957
down €30,957, from €24,304 to -€6,653
- Staff costs -€11,357
down €11,357 (-100%), from €11,357 to €0
- Other operating charges +€684
up €684 (+136%), from €502 to €1,187
- Financial income -€510
down €510 (-90.2%), from €565 to €55
- Depreciation -€446
down €446 (-100%), from €446 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,274 | €22,646 | -€14,628 | -39.2% |
| Fixed assets | 21/28 | €413 | €0 | -€413 | -100% |
| Tangible fixed assets | 22/27 | €413 | €0 | -€413 | -100% |
| Plant, machinery and equipment | 23 | €413 | €0 | -€413 | -100% |
| Current assets | 29/58 | €36,861 | €22,646 | -€14,215 | -38.6% |
| Stocks and contracts in progress | 3 | €12,803 | €1,043 | -€11,760 | -91.9% |
| Stocks | 30/36 | €12,803 | €1,043 | -€11,760 | -91.9% |
| Amounts receivable within one year | 40/41 | €6,821 | €10,807 | +€3,987 | +58.5% |
| Trade receivables | 40 | €6,532 | €10,411 | +€3,879 | +59.4% |
| Other amounts receivable | 41 | €289 | €396 | +€108 | +37.3% |
| Cash at bank and in hand | 54/58 | €17,238 | €10,795 | -€6,442 | -37.4% |
| Total equity and liabilities | 10/49 | €37,274 | €22,646 | -€14,628 | -39.2% |
| Equity | 10/15 | €23,300 | €14,847 | -€8,453 | -36.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €0 | -€4,000 | -100% |
| Non-distributable reserves | 130/1 | €4,000 | €0 | -€4,000 | -100% |
| Reserves not available under the articles | 1311 | €4,000 | €0 | -€4,000 | -100% |
| Profit (loss) carried forward | 14 | -€20,700 | -€25,153 | -€4,453 | -21.5% |
| Amounts payable | 17/49 | €13,974 | €7,799 | -€6,175 | -44.2% |
| Amounts payable within one year | 42/48 | €13,974 | €7,799 | -€6,175 | -44.2% |
| Financial debts | 43 | €3,000 | €0 | -€3,000 | -100% |
| Other loans | 439 | €3,000 | €0 | -€3,000 | -100% |
| Trade debts | 44 | €4,947 | €1,282 | -€3,665 | -74.1% |
| Suppliers | 440/4 | €4,947 | €1,282 | -€3,665 | -74.1% |
| Taxes, remuneration and social security | 45 | €1,358 | €43 | -€1,315 | -96.8% |
| Taxes | 450/3 | €787 | €43 | -€744 | -94.5% |
| Remuneration and social security | 454/9 | €571 | €0 | -€571 | -100% |
| Other amounts payable | 47/48 | €4,669 | €6,474 | +€1,805 | +38.7% |
| Remuneration, social security and pensions | 62 | €11,357 | €0 | -€11,357 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €0 | -€446 | -100% |
| Other operating charges | 640/8 | €502 | €1,187 | +€684 | +136% |
| Gross operating margin | 9900 | €24,304 | -€6,653 | -€30,957 | |
| Operating profit (loss) | 9901 | €11,999 | -€7,840 | -€19,839 | |
| Financial income | 75/76B | €565 | €55 | -€510 | -90.2% |
| Recurring financial income | 75 | €565 | €55 | -€510 | -90.2% |
| Financial charges | 65/66B | €633 | €668 | +€35 | +5.6% |
| Recurring financial charges | 65 | €633 | €668 | +€35 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €11,931 | -€8,453 | -€20,384 | |
| Profit (loss) for the period | 9904 | €11,931 | -€8,453 | -€20,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,931 | -€8,453 | -€20,384 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.