SUMS
ActiveSummary
SUMS has been active since 2023 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €34,120 and a net result of €12,802. Equity has been growing by about 31% per year since 2023. Its solvency ranks better than 67% of 12,777 sector peers (NACE 47, financial year 2025). The computed 12-month bankruptcy probability is 1.2% (low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 01-08-2023 Normal situation
- Activity
- Non-specialised retail sale with food, beverages or tobacco predominating NACE 47110and 2 others
- Establishment units
- 2.348.964.569 1060 Sint-Gillis (bij-Brussel), since 01-08-2023
- 2.394.478.751 7060 Soignies, since 27-08-2026
- Financial year end
- 31 December
- Peppol
- Reachable since 11-08-2025
Financial position
- Bankruptcy probabilitywithin 12 months
- 1.2%
- Gross margin
- €19,839
- ▲ 339%
- Turnover
- ≈ €580,000
- estimated
- Profit
- €12,802
- ▲ 43×
- Equity
- €34,120
- ▲ 60.1%
- Total assets
- €64,360
- ▲ 112%
- 2025 accounts filed 47 days after the deadline
Score breakdownraises riskLast filed accounts filed 47 days late; 2 of the last 3 accounts lateFounded in 2023Size: total assets €64,360lowers riskLiquidity: current ratio 2.06, cash €26,396Show the evidence
Checked score
About 1 in 100 comparable companies go bankrupt within 12 months (an estimate).
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 47, micro). It does better than 67% of them on solvency, 82% on liquidity, 88% on profitability and 88% on growth.
The bankruptcy probability was computed on 03-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 3 accounts on average 28 days after the deadline. In the sector (NACE 47), the median for financial year 2024 was on the deadline day, and 47% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, abbreviated format
2025 annual accounts filed 47 days after the deadline Filed on 16 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00514085.
Annual accounts 2025 filed on 16-09-2026 at the NBB all 3 filings
Every figure per financial year
The operating result for 2025 is 7.3 times that of 2024 and the highest since 2023. It is the second rise in a row.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 2023 | 2024 | 2025 |
|---|---|---|---|
| Tangible fixed assets | €2,000 | - | €1,695 |
| Depreciation and write-downs of the year | €274 | €667 | €778 |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €274 | €667 | €778 | ▲ 16.7% |
| Other operating charges640/8 | €469 | €1,415 | €1,278 | ▼ 9.7% |
| Gross operating margin9900 | €1,297 | €4,518 | €19,839 | ▲ 339% |
| Operating profit (loss)9901 | €554 | €2,436 | €17,783 | ▲ 630% |
| Financial income75/76B | €996 | €115 | €1,617 | ▲ 14× |
| Recurring financial income75 | €996 | €115 | €1,617 | ▲ 14× |
| Financial charges65/66B | €181 | €1,742 | €2,942 | ▲ 68.8% |
| Recurring financial charges65 | €181 | €1,742 | €2,942 | ▲ 68.8% |
| Profit (loss) for the period before taxes9903 | €1,370 | €809 | €16,459 | ▲ 20× |
| Income taxes67/77 | €350 | €511 | €3,657 | ▲ 616% |
| Profit (loss) for the period9904 | €1,020 | €298 | €12,802 | ▲ 43× |
| Profit (loss) for the period to be appropriated9905 | €1,020 | €298 | €12,802 | ▲ 43× |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €27,139 | €30,342 | €64,360 | ▲ 112% |
| Fixed assets21/28 | €1,726 | €1,059 | €1,977 | ▲ 86.6% |
| Tangible fixed assets22/27 | €1,726 | €1,059 | €1,977 | ▲ 86.6% |
| Land and buildings22 | - | - | €1,584 | - |
| Furniture and vehicles24 | €1,726 | €1,059 | €393 | ▼ 62.9% |
| Current assets29/58 | €25,413 | €29,282 | €62,384 | ▲ 113% |
| Stocks and contracts in progress3 | €16,810 | €11,271 | €10,769 | ▼ 4.5% |
| Stocks30/36 | €16,810 | €11,271 | €10,769 | ▼ 4.5% |
| Amounts receivable within one year40/41 | €736 | €8,526 | €24,780 | ▲ 191% |
| Trade receivables40 | - | - | €15,034 | - |
| Other amounts receivable41 | €736 | €8,526 | €9,745 | ▲ 14.3% |
| Cash at bank and in hand54/58 | €7,867 | €9,485 | €26,396 | ▲ 178% |
| Deferred charges and accrued income490/1 | - | - | €440 | - |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €27,139 | €30,342 | €64,360 | ▲ 112% |
| Equity10/15 | €21,020 | €21,318 | €34,120 | ▲ 60.1% |
| Contributions10/11 | €20,000 | €20,000 | €20,000 | = |
| Profit (loss) carried forward14 | €1,020 | €1,318 | €14,120 | ▲ 971% |
| Amounts payable17/49 | €6,119 | €9,024 | €30,240 | ▲ 235% |
| Amounts payable within one year42/48 | €6,119 | €9,024 | €30,240 | ▲ 235% |
| Trade debts44 | €2,965 | €2,240 | €11,837 | ▲ 428% |
| Suppliers440/4 | €2,965 | €2,240 | €11,837 | ▲ 428% |
| Taxes, remuneration and social security45 | €3,154 | €1,784 | €13,403 | ▲ 651% |
| Taxes450/3 | €3,154 | €1,784 | €11,963 | ▲ 571% |
| Remuneration and social security454/9 | - | - | €1,440 | - |
| Other amounts payable47/48 | - | €5,000 | €5,000 | = |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €1,020 | €298 | €12,802 | ▲ 43× |
| + Depreciation and write-downs630 | €274 | €667 | €778 | ▲ 16.7% |
| Operating cash flow (approximation) | €1,294 | €965 | €13,580 | ▲ 14× |
| Investment in fixed assets (approximation) | - | €0 | -€1,695 | - |
| Change in cash | - | €1,618 | €16,911 | ▲ 945% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 39,278 companies had the same profile as SUMS has now. Two years later, 95.8% were still going and 1.8% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of SUMS itself: 1.2% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 39,278 companies, not a prediction for SUMS. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Board & ownership
Directors
Owners and capital
Shareholders
- SUM Daniel 50,000 shares · 50%
- SUM Jérôme 50,000 shares · 50%
- SUM Daniel to SUM Jérôme 50,000 shares
- SUM Daniel 100,000 shares (100%) · in cash
Capital transactions
- 03-08-2023 Incorporation · €20,000 · 100,000 shares
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| SUM Jérôme |
|
| Sum Daniel |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “1, actionnaire ou non”
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one.
- No statutory auditor
Articles of association, deed of 03-08-2023 (in French)
Network & group
SUMS shares no director with another company.
Companies at the same address
1 other companyConnections & network
1 current directorThe network starts from the directors of SUMS. Every other company they run is a node.
Timeline
Acts, filings and financial milestones
21-10
Gazette deed
Resignation: Sum Daniel (director)1 point ▸
- Director resignation, Sum Daniel (director)
07-11
Gazette deed
Transfer of 50,000 sharesAppointment: SUM Jérôme (director) · Shareholding5 points ▸
- General meeting, 27-09-2024
- Director appointment, SUM Jérôme (director)
- Share transfer, SUM Daniel → SUM Jérôme
- SUM Daniel holds 50,000 shares (50%)
- SUM Jérôme holds 50,000 shares (50%)
03-08
Gazette deed
IncorporationStarting capital €20,000 · Appointment: SUM Daniel (director) · Pre-incorporation commitments · Founder6 points ▸
- Director appointment, SUM Daniel (director)
- Pre-incorporation commitments, “takeover, tous les actes,opérations et facturations effectués au nom de la société en formation” (deed in French)
- Other provision, “dépôt avant enregistrement, expéditions et extraits” (deed in French)
- Incorporation, 28-07-2023
- Founder, SUM Daniel
- Founding capital, €20,000
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Invoicing and payment
Financial year and general meeting
Accounts at the NBBRecognitions · licences · registrations
Food safety, FASFC
1 siteSites & property
Buildings and parcels at the addresses
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 55402F0438/00C000 | Wallonia | 300 m² | 1 · 82 m² | 11.9 m · 3 |
| 21562A0117/00B002 | Brussels | 54 m² | 1 · 50 m² | 12.7 m · 4 |