WEAR SUNSCREEN: 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.
WEAR SUNSCREEN
Largest movements
- Receivables within one year -€57,517
down €57,517 (-74.5%), from €77,193 to €19,675
of which Trade receivables: -€51,143
- Current investments -€4,708
down €4,708 (-13.4%), from €35,135 to €30,427
- Cash +€4,486
up €4,486 (+203%), from €2,214 to €6,700
mainly Receivables within one year (+€57,517) and Net result for the year (+€19,079)
- Deferred charges and accrued income -€3,085
no longer reported in 2025 (was €3,085)
- Tangible fixed assets +€2,057
up €2,057 (+32.3%), from €6,368 to €8,425
of which Plant, machinery and equipment: +€2,830
- Reserves -€54,983
no longer reported in 2025 (was €54,983)
- Tax, wage and social debts -€7,051
down €7,051 (-26.0%), from €27,118 to €20,067
- Short-term financial debts +€2,968
up €2,968 (+543%), from €546 to €3,514
- Gross operating margin -€13,112
down €13,112 (-31.5%), from €41,663 to €28,552
- Financial income -€9,819
down €9,819 (-91.3%), from €10,758 to €939
- Financial charges -€1,724
down €1,724 (-92.4%), from €1,866 to €142
- Taxes -€1,647
down €1,647 (-18.1%), from €9,079 to €7,432
- Depreciation +€591
up €591 (+35.7%), from €1,656 to €2,247
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 | €123,994 | €65,227 | -€58,768 | -47.4% |
| Fixed assets | 21/28 | €6,368 | €8,425 | +€2,057 | +32.3% |
| Tangible fixed assets | 22/27 | €6,368 | €8,425 | +€2,057 | +32.3% |
| Plant, machinery and equipment | 23 | €559 | €3,389 | +€2,830 | +506% |
| Other tangible fixed assets | 26 | €5,809 | €5,036 | -€773 | -13.3% |
| Current assets | 29/58 | €117,626 | €56,801 | -€60,825 | -51.7% |
| Amounts receivable within one year | 40/41 | €77,193 | €19,675 | -€57,517 | -74.5% |
| Trade receivables | 40 | €69,487 | €18,344 | -€51,143 | -73.6% |
| Other amounts receivable | 41 | €7,706 | €1,332 | -€6,374 | -82.7% |
| Current investments | 50/53 | €35,135 | €30,427 | -€4,708 | -13.4% |
| Cash at bank and in hand | 54/58 | €2,214 | €6,700 | +€4,486 | +203% |
| Deferred charges and accrued income | 490/1 | €3,085 | - | -€3,085 | |
| Total equity and liabilities | 10/49 | €123,994 | €65,227 | -€58,768 | -47.4% |
| Equity | 10/15 | €61,203 | €6,220 | -€54,983 | -89.8% |
| Contributions | 10/11 | €6,220 | €6,220 | = | 0.0% |
| Reserves | 13 | €54,983 | - | -€54,983 | |
| Distributable reserves | 133 | €54,983 | - | -€54,983 | |
| Amounts payable | 17/49 | €62,792 | €59,007 | -€3,785 | -6.0% |
| Amounts payable within one year | 42/48 | €62,792 | €59,007 | -€3,785 | -6.0% |
| Financial debts | 43 | €546 | €3,514 | +€2,968 | +543% |
| Credit institutions | 430/8 | €546 | €3,514 | +€2,968 | +543% |
| Trade debts | 44 | €1,787 | €1,177 | -€610 | -34.1% |
| Suppliers | 440/4 | €1,787 | €1,177 | -€610 | -34.1% |
| Taxes, remuneration and social security | 45 | €27,118 | €20,067 | -€7,051 | -26.0% |
| Taxes | 450/3 | €27,118 | €20,067 | -€7,051 | -26.0% |
| Other amounts payable | 47/48 | €33,341 | €34,249 | +€908 | +2.7% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,656 | €2,247 | +€591 | +35.7% |
| Other operating charges | 640/8 | €596 | €590 | -€6 | -1.0% |
| Gross operating margin | 9900 | €41,663 | €28,552 | -€13,112 | -31.5% |
| Operating profit (loss) | 9901 | €39,411 | €25,714 | -€13,697 | -34.8% |
| Financial income | 75/76B | €10,758 | €939 | -€9,819 | -91.3% |
| Recurring financial income | 75 | €10,758 | €939 | -€9,819 | -91.3% |
| Financial charges | 65/66B | €1,866 | €142 | -€1,724 | -92.4% |
| Recurring financial charges | 65 | €1,866 | €142 | -€1,724 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €48,304 | €26,511 | -€21,793 | -45.1% |
| Income taxes | 67/77 | €9,079 | €7,432 | -€1,647 | -18.1% |
| Profit (loss) for the period | 9904 | €39,224 | €19,079 | -€20,145 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,224 | €19,079 | -€20,145 | -51.4% |
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 27 October 2026 via checked.be.