Sunshine BK: 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.
Sunshine BK
Largest movements
- Tangible fixed assets -€38,018
down €38,018 (-61.8%), from €61,530 to €23,511
of which Furniture and vehicles: -€36,498
- Receivables within one year +€8,048
up €8,048 (+16.8%), from €47,879 to €55,927
of which Trade receivables: +€24,500
- Deferred charges and accrued income -€2,676
no longer reported in 2025 (was €2,676)
- Debts after one year -€35,388
no longer reported in 2025 (was €35,388)
- Current portion of long-term debt -€4,549
no longer reported in 2025 (was €4,549)
- Trade debts +€4,300
up €4,300 (+144.4%), from €2,978 to €7,279
- Tax, wage and social debts +€2,432
up €2,432 (+22.7%), from €10,707 to €13,139
- Reserves +€2,030
up €2,030 (+5.2%), from €39,336 to €41,366
- Gross operating margin -€41,945
down €41,945 (-82.9%), from €50,582 to €8,637
- Taxes -€8,898
down €8,898 (-83.4%), from €10,666 to €1,768
- Depreciation +€2,814
up €2,814 (+194.5%), from €1,447 to €4,261
- Financial income -€2,584
no longer reported in 2025 (was €2,584)
- Financial charges -€1,483
down €1,483 (-97.1%), from €1,528 to €45
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 | €112,085 | €80,133 | -€31,952 | -28.5% |
| Fixed assets | 21/28 | €61,530 | €23,511 | -€38,018 | -61.8% |
| Tangible fixed assets | 22/27 | €61,530 | €23,511 | -€38,018 | -61.8% |
| Land and buildings | 22 | €14,067 | €12,547 | -€1,520 | -10.8% |
| Furniture and vehicles | 24 | €47,462 | €10,964 | -€36,498 | -76.9% |
| Current assets | 29/58 | €50,556 | €56,622 | +€6,066 | +12.0% |
| Amounts receivable within one year | 40/41 | €47,879 | €55,927 | +€8,048 | +16.8% |
| Trade receivables | 40 | - | €24,500 | +€24,500 | |
| Other amounts receivable | 41 | €47,879 | €31,427 | -€16,452 | -34.4% |
| Cash at bank and in hand | 54/58 | - | €695 | +€695 | |
| Deferred charges and accrued income | 490/1 | €2,676 | - | -€2,676 | |
| Total equity and liabilities | 10/49 | €112,085 | €80,133 | -€31,952 | -28.5% |
| Equity | 10/15 | €40,336 | €42,366 | +€2,030 | +5.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,336 | €41,366 | +€2,030 | +5.2% |
| Distributable reserves | 133 | €39,336 | €41,366 | +€2,030 | +5.2% |
| Amounts payable | 17/49 | €71,749 | €37,767 | -€33,982 | -47.4% |
| Amounts payable after more than one year | 17 | €35,388 | - | -€35,388 | |
| Financial debts | 170/4 | €35,388 | - | -€35,388 | |
| Amounts payable within one year | 42/48 | €36,360 | €37,767 | +€1,407 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €4,549 | - | -€4,549 | |
| Financial debts | 43 | €1,477 | - | -€1,477 | |
| Credit institutions | 430/8 | €1,477 | - | -€1,477 | |
| Trade debts | 44 | €2,978 | €7,279 | +€4,300 | +144.4% |
| Suppliers | 440/4 | €2,978 | €7,279 | +€4,300 | +144.4% |
| Taxes, remuneration and social security | 45 | €10,707 | €13,139 | +€2,432 | +22.7% |
| Taxes | 450/3 | €10,707 | €13,139 | +€2,432 | +22.7% |
| Other amounts payable | 47/48 | €16,649 | €17,349 | +€700 | +4.2% |
| Non-recurring operating income | 76A | - | €314 | +€314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €4,261 | +€2,814 | +194.5% |
| Other operating charges | 640/8 | €189 | €534 | +€344 | +181.7% |
| Gross operating margin | 9900 | €50,582 | €8,637 | -€41,945 | -82.9% |
| Operating profit (loss) | 9901 | €48,946 | €3,842 | -€45,104 | -92.2% |
| Financial income | 75/76B | €2,584 | - | -€2,584 | |
| Recurring financial income | 75 | €2,584 | - | -€2,584 | |
| Financial charges | 65/66B | €1,528 | €45 | -€1,483 | -97.1% |
| Recurring financial charges | 65 | €1,528 | €45 | -€1,483 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €50,003 | €3,798 | -€46,205 | -92.4% |
| Income taxes | 67/77 | €10,666 | €1,768 | -€8,898 | -83.4% |
| Profit (loss) for the period | 9904 | €39,336 | €2,030 | -€37,307 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,336 | €2,030 | -€37,307 | -94.8% |
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 4 October 2026 via checked.be.