Bouwbedrijf SUMMIT: 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.
Bouwbedrijf SUMMIT
Largest movements
- Tangible fixed assets -€15,961
down €15,961 (-40.5%), from €39,453 to €23,492
- Receivables within one year -€5,730
down €5,730 (-16.3%), from €35,062 to €29,332
of which Other amounts receivable: -€14,103
- Cash -€5,377
down €5,377 (-93.0%), from €5,781 to €404
mainly Net result for the year (-€19,412) and Debts after one year (-€6,802)
- Profit (loss) carried forward -€19,412
down €19,412 (-52.2%), from €37,219 to €17,806
- Debts after one year -€6,802
down €6,802 (-32.3%), from €21,073 to €14,271
- Trade debts -€1,979
down €1,979 (-29.8%), from €6,644 to €4,665
- Gross operating margin -€23,905
down €23,905, from €19,146 to -€4,759
- Depreciation -€5,153
down €5,153 (-35.3%), from €14,615 to €9,462
- Other operating charges -€1,156
down €1,156 (-74.6%), from €1,549 to €394
- Taxes -€667
no longer reported in 2025 (was €667)
- Financial charges -€484
down €484 (-19.0%), from €2,555 to €2,071
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 | €94,617 | €67,495 | -€27,122 | -28.7% |
| Fixed assets | 21/28 | €39,453 | €23,492 | -€15,961 | -40.5% |
| Tangible fixed assets | 22/27 | €39,453 | €23,492 | -€15,961 | -40.5% |
| Plant, machinery and equipment | 23 | €3,806 | €2,789 | -€1,018 | -26.7% |
| Furniture and vehicles | 24 | €9,532 | €1,612 | -€7,919 | -83.1% |
| Leasing and similar rights | 25 | €26,115 | €19,091 | -€7,024 | -26.9% |
| Current assets | 29/58 | €55,164 | €44,003 | -€11,161 | -20.2% |
| Stocks and contracts in progress | 3 | €12,200 | €12,551 | +€351 | +2.9% |
| Stocks | 30/36 | €12,200 | €12,551 | +€351 | +2.9% |
| Amounts receivable within one year | 40/41 | €35,062 | €29,332 | -€5,730 | -16.3% |
| Trade receivables | 40 | €18,209 | €26,582 | +€8,373 | +46.0% |
| Other amounts receivable | 41 | €16,853 | €2,750 | -€14,103 | -83.7% |
| Cash at bank and in hand | 54/58 | €5,781 | €404 | -€5,377 | -93.0% |
| Deferred charges and accrued income | 490/1 | €2,121 | €1,717 | -€405 | -19.1% |
| Total equity and liabilities | 10/49 | €94,617 | €67,495 | -€27,122 | -28.7% |
| Equity | 10/15 | €59,219 | €39,806 | -€19,412 | -32.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,219 | €17,806 | -€19,412 | -52.2% |
| Amounts payable | 17/49 | €35,398 | €27,689 | -€7,709 | -21.8% |
| Amounts payable after more than one year | 17 | €21,073 | €14,271 | -€6,802 | -32.3% |
| Financial debts | 170/4 | €21,073 | €14,271 | -€6,802 | -32.3% |
| Amounts payable within one year | 42/48 | €14,325 | €13,418 | -€907 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €6,318 | €6,802 | +€484 | +7.7% |
| Trade debts | 44 | €6,644 | €4,665 | -€1,979 | -29.8% |
| Suppliers | 440/4 | €6,644 | €4,665 | -€1,979 | -29.8% |
| Taxes, remuneration and social security | 45 | €1,363 | €1,951 | +€588 | +43.1% |
| Taxes | 450/3 | €1,363 | €1,951 | +€588 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,615 | €9,462 | -€5,153 | -35.3% |
| Other operating charges | 640/8 | €1,549 | €394 | -€1,156 | -74.6% |
| Non-recurring operating charges | 66A | - | €3,499 | +€3,499 | |
| Gross operating margin | 9900 | €19,146 | -€4,759 | -€23,905 | |
| Operating profit (loss) | 9901 | €2,982 | -€18,113 | -€21,095 | |
| Financial income | 75/76B | €302 | €772 | +€471 | +156% |
| Recurring financial income | 75 | €302 | €772 | +€471 | +156% |
| Financial charges | 65/66B | €2,555 | €2,071 | -€484 | -19.0% |
| Recurring financial charges | 65 | €2,555 | €2,071 | -€484 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €728 | -€19,412 | -€20,140 | |
| Income taxes | 67/77 | €667 | - | -€667 | |
| Profit (loss) for the period | 9904 | €61 | -€19,412 | -€19,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €61 | -€19,412 | -€19,474 |
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 29 October 2026 via checked.be.