VK SUN: 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.
VK SUN
Largest movements
- Cash +€21,520
up €21,520 (+158.9%), from €13,547 to €35,068
mainly Net result for the year (+€15,948) and Tax, wage and social debts (+€5,034)
- Tangible fixed assets +€3,605
up €3,605 (+72.6%), from €4,969 to €8,575
of which Plant, machinery and equipment: +€2,897
- Stocks and contracts -€1,108
down €1,108 (-44.8%), from €2,473 to €1,365
- Reserves +€9,179
up €9,179 (+154.6%), from €5,935 to €15,114
- Profit (loss) carried forward +€6,769
no longer reported in 2025 (was -€6,769)
- Tax, wage and social debts +€5,034
up €5,034 (+420.5%), from €1,197 to €6,231
- Other debts +€1,853
up €1,853 (+252.1%), from €735 to €2,589
- Trade debts +€1,074
new in 2025: €1,074
- Gross operating margin +€26,843
up €26,843, from -€3,267 to €23,576
- Taxes +€5,700
up €5,700 (+3878.8%), from €147 to €5,847
- Depreciation +€868
up €868 (+136.2%), from €638 to €1,506
- Financial income +€606
up €606 (+12198.6%), from €5 to €611
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 | €21,098 | €45,007 | +€23,909 | +113.3% |
| Fixed assets | 21/28 | €4,969 | €8,575 | +€3,605 | +72.6% |
| Tangible fixed assets | 22/27 | €4,969 | €8,575 | +€3,605 | +72.6% |
| Land and buildings | 22 | €3,152 | €2,817 | -€335 | -10.6% |
| Plant, machinery and equipment | 23 | - | €2,897 | +€2,897 | |
| Furniture and vehicles | 24 | €1,817 | €2,860 | +€1,043 | +57.4% |
| Current assets | 29/58 | €16,129 | €36,432 | +€20,304 | +125.9% |
| Stocks and contracts in progress | 3 | €2,473 | €1,365 | -€1,108 | -44.8% |
| Stocks | 30/36 | €2,473 | €1,365 | -€1,108 | -44.8% |
| Amounts receivable within one year | 40/41 | €109 | - | -€109 | |
| Other amounts receivable | 41 | €109 | - | -€109 | |
| Cash at bank and in hand | 54/58 | €13,547 | €35,068 | +€21,520 | +158.9% |
| Total equity and liabilities | 10/49 | €21,098 | €45,007 | +€23,909 | +113.3% |
| Equity | 10/15 | €19,166 | €35,114 | +€15,948 | +83.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,935 | €15,114 | +€9,179 | +154.6% |
| Distributable reserves | 133 | €5,935 | €15,114 | +€9,179 | +154.6% |
| Profit (loss) carried forward | 14 | -€6,769 | - | +€6,769 | |
| Amounts payable | 17/49 | €1,932 | €9,893 | +€7,961 | +412.0% |
| Amounts payable within one year | 42/48 | €1,932 | €9,893 | +€7,961 | +412.0% |
| Trade debts | 44 | - | €1,074 | +€1,074 | |
| Suppliers | 440/4 | - | €1,074 | +€1,074 | |
| Taxes, remuneration and social security | 45 | €1,197 | €6,231 | +€5,034 | +420.5% |
| Taxes | 450/3 | €1,197 | €6,231 | +€5,034 | +420.5% |
| Other amounts payable | 47/48 | €735 | €2,589 | +€1,853 | +252.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €638 | €1,506 | +€868 | +136.2% |
| Other operating charges | 640/8 | €757 | €786 | +€30 | +3.9% |
| Gross operating margin | 9900 | -€3,267 | €23,576 | +€26,843 | |
| Operating profit (loss) | 9901 | -€4,661 | €21,283 | +€25,945 | |
| Financial income | 75/76B | €5 | €611 | +€606 | +12198.6% |
| Recurring financial income | 75 | €5 | €611 | +€606 | +12198.6% |
| Financial charges | 65/66B | €103 | €99 | -€4 | -3.8% |
| Recurring financial charges | 65 | €103 | €99 | -€4 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,760 | €21,795 | +€26,555 | |
| Income taxes | 67/77 | €147 | €5,847 | +€5,700 | +3878.8% |
| Profit (loss) for the period | 9904 | -€4,907 | €15,948 | +€20,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,907 | €15,948 | +€20,855 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.