SUNPROFIT: 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.
SUNPROFIT
Largest movements
- Cash -€42,223
down €42,223 (-52.7%), from €80,176 to €37,953
mainly Investment in fixed assets (net) (-€23,723) and Current portion of long-term debt (-€17,901)
- Receivables within one year +€12,427
up €12,427 (+43.7%), from €28,410 to €40,837
of which Other amounts receivable: +€7,659
- Deferred charges and accrued income +€5,202
up €5,202 (+51.3%), from €10,135 to €15,337
- Tangible fixed assets +€3,436
up €3,436 (+1.9%), from €182,895 to €186,331
of which Plant, machinery and equipment: +€16,859
- Current portion of long-term debt -€17,901
no longer reported in 2025 (was €17,901)
- Profit (loss) carried forward -€5,790
down €5,790 (-3.5%), from €163,128 to €157,338
- Debts after one year +€4,659
up €4,659 (+5.8%), from €80,932 to €85,591
- Purchases and services +€57,341
up €57,341 (+37.1%), from €154,545 to €211,886
- Turnover +€52,047
up €52,047 (+28.0%), from €185,999 to €238,046
- Depreciation -€5,369
down €5,369 (-20.9%), from €25,656 to €20,287
- Gross operating margin -€5,294
down €5,294 (-16.8%), from €31,454 to €26,160
- Financial charges +€2,971
up €2,971 (+61.1%), from €4,865 to €7,836
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 | €301,616 | €280,458 | -€21,158 | -7.0% |
| Fixed assets | 21/28 | €182,895 | €186,331 | +€3,436 | +1.9% |
| Tangible fixed assets | 22/27 | €182,895 | €186,331 | +€3,436 | +1.9% |
| Land and buildings | 22 | €117,509 | €104,453 | -€13,056 | -11.1% |
| Plant, machinery and equipment | 23 | €65,019 | €81,878 | +€16,859 | +25.9% |
| Furniture and vehicles | 24 | €367 | - | -€367 | |
| Current assets | 29/58 | €118,721 | €94,127 | -€24,594 | -20.7% |
| Amounts receivable within one year | 40/41 | €28,410 | €40,837 | +€12,427 | +43.7% |
| Trade receivables | 40 | €24,809 | €29,577 | +€4,768 | +19.2% |
| Other amounts receivable | 41 | €3,601 | €11,260 | +€7,659 | +213% |
| Cash at bank and in hand | 54/58 | €80,176 | €37,953 | -€42,223 | -52.7% |
| Deferred charges and accrued income | 490/1 | €10,135 | €15,337 | +€5,202 | +51.3% |
| Total equity and liabilities | 10/49 | €301,616 | €280,458 | -€21,158 | -7.0% |
| Equity | 10/15 | €183,588 | €177,798 | -€5,790 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,128 | €157,338 | -€5,790 | -3.5% |
| Amounts payable | 17/49 | €118,028 | €102,660 | -€15,368 | -13.0% |
| Amounts payable after more than one year | 17 | €80,932 | €85,591 | +€4,659 | +5.8% |
| Financial debts | 170/4 | €80,932 | €85,591 | +€4,659 | +5.8% |
| Amounts payable within one year | 42/48 | €37,096 | €17,069 | -€20,027 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €17,901 | - | -€17,901 | |
| Trade debts | 44 | €4,515 | €1,913 | -€2,602 | -57.6% |
| Suppliers | 440/4 | €4,515 | €1,913 | -€2,602 | -57.6% |
| Other amounts payable | 47/48 | €14,680 | €15,156 | +€476 | +3.2% |
| Turnover | 70 | €185,999 | €238,046 | +€52,047 | +28.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €154,545 | €211,886 | +€57,341 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,656 | €20,287 | -€5,369 | -20.9% |
| Other operating charges | 640/8 | €1,954 | €3,289 | +€1,335 | +68.3% |
| Non-recurring operating charges | 66A | €63 | €1,232 | +€1,169 | +1,856% |
| Gross operating margin | 9900 | €31,454 | €26,160 | -€5,294 | -16.8% |
| Operating profit (loss) | 9901 | €3,781 | €1,352 | -€2,429 | -64.2% |
| Financial income | 75/76B | €2 | €694 | +€692 | +34,600% |
| Recurring financial income | 75 | €2 | €694 | +€692 | +34,600% |
| Financial charges | 65/66B | €4,865 | €7,836 | +€2,971 | +61.1% |
| Recurring financial charges | 65 | €4,865 | €7,836 | +€2,971 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,082 | -€5,790 | -€4,708 | -435% |
| Profit (loss) for the period | 9904 | -€1,082 | -€5,790 | -€4,708 | -435% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,082 | -€5,790 | -€4,708 | -435% |
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 15 October 2026 via checked.be.