SUNSHINE-COLOURS: 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-COLOURS
Largest movements
- Cash -€8,471
down €8,471 (-55.3%), from €15,331 to €6,860
mainly Net result for the year (-€23,395) and Investment in fixed assets (net) (-€4,861)
- Tangible fixed assets -€6,597
down €6,597 (-19.4%), from €33,921 to €27,324
of which Furniture and vehicles: -€8,877
- Stocks and contracts -€2,874
down €2,874 (-4.8%), from €59,992 to €57,118
- Intangible fixed assets -€1,568
down €1,568 (-11.7%), from €13,404 to €11,836
- Profit (loss) carried forward -€23,395
down €23,395 (-14.3%), from -€163,567 to -€186,961
- Debts after one year +€7,300
up €7,300 (+4.2%), from €174,059 to €181,359
- Tax, wage and social debts -€2,374
down €2,374 (-80.8%), from €2,939 to €565
- Gross operating margin -€5,971
down €5,971 (-163.1%), from -€3,660 to -€9,631
- Depreciation -€346
down €346 (-2.6%), from €13,372 to €13,026
- Other operating charges -€127
down €127 (-18.6%), from €685 to €557
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 | €123,032 | €104,432 | -€18,600 | -15.1% |
| Fixed assets | 21/28 | €47,324 | €39,160 | -€8,165 | -17.3% |
| Intangible fixed assets | 21 | €13,404 | €11,836 | -€1,568 | -11.7% |
| Tangible fixed assets | 22/27 | €33,921 | €27,324 | -€6,597 | -19.4% |
| Land and buildings | 22 | €1,252 | €5,922 | +€4,670 | +372.9% |
| Plant, machinery and equipment | 23 | €4,729 | €2,339 | -€2,390 | -50.5% |
| Furniture and vehicles | 24 | €27,939 | €19,062 | -€8,877 | -31.8% |
| Current assets | 29/58 | €75,708 | €65,273 | -€10,435 | -13.8% |
| Stocks and contracts in progress | 3 | €59,992 | €57,118 | -€2,874 | -4.8% |
| Stocks | 30/36 | €59,992 | €57,118 | -€2,874 | -4.8% |
| Amounts receivable within one year | 40/41 | €0 | €642 | +€642 | |
| Other amounts receivable | 41 | €0 | €642 | +€642 | |
| Cash at bank and in hand | 54/58 | €15,331 | €6,860 | -€8,471 | -55.3% |
| Deferred charges and accrued income | 490/1 | €385 | €652 | +€267 | +69.4% |
| Total equity and liabilities | 10/49 | €123,032 | €104,432 | -€18,600 | -15.1% |
| Equity | 10/15 | -€138,567 | -€161,961 | -€23,395 | -16.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,567 | -€186,961 | -€23,395 | -14.3% |
| Amounts payable | 17/49 | €261,599 | €266,393 | +€4,795 | +1.8% |
| Amounts payable after more than one year | 17 | €174,059 | €181,359 | +€7,300 | +4.2% |
| Financial debts | 170/4 | €174,059 | €181,359 | +€7,300 | +4.2% |
| Amounts payable within one year | 42/48 | €87,540 | €85,034 | -€2,505 | -2.9% |
| Trade debts | 44 | €4,996 | €4,509 | -€487 | -9.7% |
| Suppliers | 440/4 | €4,996 | €4,509 | -€487 | -9.7% |
| Taxes, remuneration and social security | 45 | €2,939 | €565 | -€2,374 | -80.8% |
| Taxes | 450/3 | €2,939 | €565 | -€2,374 | -80.8% |
| Other amounts payable | 47/48 | €79,605 | €79,960 | +€355 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,372 | €13,026 | -€346 | -2.6% |
| Other operating charges | 640/8 | €685 | €557 | -€127 | -18.6% |
| Gross operating margin | 9900 | -€3,660 | -€9,631 | -€5,971 | -163.1% |
| Operating profit (loss) | 9901 | -€17,717 | -€23,215 | -€5,497 | -31.0% |
| Financial income | 75/76B | €308 | €326 | +€18 | +5.8% |
| Recurring financial income | 75 | €308 | €326 | +€18 | +5.8% |
| Financial charges | 65/66B | €366 | €288 | -€77 | -21.1% |
| Recurring financial charges | 65 | €366 | €288 | -€77 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,774 | -€23,177 | -€5,402 | -30.4% |
| Income taxes | 67/77 | €227 | €218 | -€9 | -4.2% |
| Profit (loss) for the period | 9904 | -€18,002 | -€23,395 | -€5,393 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,002 | -€23,395 | -€5,393 | -30.0% |
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 3 October 2026 via checked.be.