SUNPRO: 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.
SUNPRO
Largest movements
- Receivables within one year +€20,008
up €20,008 (+9.9%), from €201,149 to €221,157
of which Other amounts receivable: +€19,978
- Revaluation surpluses +€250,000
new in 2025: €250,000
- Reserves -€233,172
down €233,172 (-55.0%), from €424,185 to €191,012
of which Tax-exempt reserves: -€250,000
- Advances received +€15,390
up €15,390 (+201.6%), from €7,632 to €23,022
- Trade debts -€6,491
down €6,491 (-41.7%), from €15,555 to €9,064
- Financial income +€4,452
up €4,452 (+242.3%), from €1,838 to €6,290
- Gross operating margin -€4,227
down €4,227 (-13.2%), from €31,926 to €27,699
- Taxes -€2,035
down €2,035 (-20.3%), from €10,031 to €7,995
- Other operating charges -€694
down €694 (-18.7%), from €3,712 to €3,018
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 | €512,091 | €534,698 | +€22,607 | +4.4% |
| Fixed assets | 21/28 | €294,778 | €291,610 | -€3,168 | -1.1% |
| Tangible fixed assets | 22/27 | €294,778 | €291,610 | -€3,168 | -1.1% |
| Land and buildings | 22 | €294,288 | €291,520 | -€2,768 | -0.9% |
| Furniture and vehicles | 24 | €490 | €90 | -€400 | -81.6% |
| Current assets | 29/58 | €217,313 | €243,088 | +€25,774 | +11.9% |
| Amounts receivable within one year | 40/41 | €201,149 | €221,157 | +€20,008 | +9.9% |
| Trade receivables | 40 | €9,654 | €9,684 | +€30 | +0.3% |
| Other amounts receivable | 41 | €191,495 | €211,473 | +€19,978 | +10.4% |
| Cash at bank and in hand | 54/58 | €6,700 | €10,629 | +€3,929 | +58.6% |
| Deferred charges and accrued income | 490/1 | €9,465 | €11,302 | +€1,838 | +19.4% |
| Total equity and liabilities | 10/49 | €512,091 | €534,698 | +€22,607 | +4.4% |
| Equity | 10/15 | €442,785 | €459,612 | +€16,828 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €250,000 | +€250,000 | |
| Reserves | 13 | €424,185 | €191,012 | -€233,172 | -55.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €260,880 | €10,880 | -€250,000 | -95.8% |
| Distributable reserves | 133 | €161,445 | €178,272 | +€16,828 | +10.4% |
| Amounts payable | 17/49 | €69,306 | €75,085 | +€5,779 | +8.3% |
| Amounts payable after more than one year | 17 | €24,364 | €19,267 | -€5,097 | -20.9% |
| Financial debts | 170/4 | €24,364 | €19,267 | -€5,097 | -20.9% |
| Amounts payable within one year | 42/48 | €44,942 | €55,318 | +€10,376 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €4,979 | €5,097 | +€117 | +2.4% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €15,555 | €9,064 | -€6,491 | -41.7% |
| Suppliers | 440/4 | €15,555 | €9,064 | -€6,491 | -41.7% |
| Advances received on contracts in progress | 46 | €7,632 | €23,022 | +€15,390 | +201.6% |
| Taxes, remuneration and social security | 45 | €16,776 | €18,136 | +€1,360 | +8.1% |
| Taxes | 450/3 | €16,776 | €18,136 | +€1,360 | +8.1% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,168 | €3,168 | = | 0.0% |
| Other operating charges | 640/8 | €3,712 | €3,018 | -€694 | -18.7% |
| Gross operating margin | 9900 | €31,926 | €27,699 | -€4,227 | -13.2% |
| Operating profit (loss) | 9901 | €25,046 | €21,514 | -€3,532 | -14.1% |
| Financial income | 75/76B | €1,838 | €6,290 | +€4,452 | +242.3% |
| Recurring financial income | 75 | €1,838 | €6,290 | +€4,452 | +242.3% |
| Financial charges | 65/66B | €3,007 | €2,980 | -€26 | -0.9% |
| Recurring financial charges | 65 | €3,007 | €2,980 | -€26 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €23,877 | €24,823 | +€946 | +4.0% |
| Income taxes | 67/77 | €10,031 | €7,995 | -€2,035 | -20.3% |
| Profit (loss) for the period | 9904 | €13,847 | €16,828 | +€2,981 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,847 | €16,828 | +€2,981 | +21.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.