S.U.M.A.: 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.
S.U.M.A.
Largest movements
- Receivables within one year -€27,247
down €27,247 (-45.3%), from €60,168 to €32,921
of which Trade receivables: -€21,427
- Tangible fixed assets -€7,839
down €7,839 (-55.4%), from €14,151 to €6,312
- Deferred charges and accrued income -€1,711
no longer reported in 2025 (was €1,711)
- Trade debts -€22,469
down €22,469 (-95.7%), from €23,469 to €1,000
- Current portion of long-term debt -€10,066
no longer reported in 2025 (was €10,066)
- Debts after one year -€4,243
down €4,243 (-40.2%), from €10,557 to €6,314
- Tax, wage and social debts +€1,468
up €1,468 (+109%), from €1,350 to €2,818
of which Taxes: +€2,818
- Profit (loss) carried forward -€882
down €882 (-3.0%), from €29,561 to €28,679
- Turnover +€23,585
up €23,585 (+15.9%), from €148,648 to €172,232
- Gross operating margin +€16,808
up €16,808 (+585%), from €2,875 to €19,683
- Purchases and services +€6,777
up €6,777 (+4.6%), from €145,772 to €152,549
- Taxes +€4,825
new in 2025: €4,825
- Other operating charges +€1,909
up €1,909 (+38.2%), from €4,999 to €6,907
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 | €76,599 | €40,407 | -€36,193 | -47.2% |
| Fixed assets | 21/28 | €14,336 | €6,497 | -€7,839 | -54.7% |
| Tangible fixed assets | 22/27 | €14,151 | €6,312 | -€7,839 | -55.4% |
| Furniture and vehicles | 24 | €14,151 | €6,312 | -€7,839 | -55.4% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €62,263 | €33,910 | -€28,353 | -45.5% |
| Amounts receivable within one year | 40/41 | €60,168 | €32,921 | -€27,247 | -45.3% |
| Trade receivables | 40 | €49,835 | €28,408 | -€21,427 | -43.0% |
| Other amounts receivable | 41 | €10,334 | €4,514 | -€5,820 | -56.3% |
| Cash at bank and in hand | 54/58 | €383 | €988 | +€605 | +158% |
| Deferred charges and accrued income | 490/1 | €1,711 | - | -€1,711 | |
| Total equity and liabilities | 10/49 | €76,599 | €40,407 | -€36,193 | -47.2% |
| Equity | 10/15 | €31,157 | €30,275 | -€882 | -2.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,496 | €1,496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,496 | €1,496 | = | 0.0% |
| Legal reserve | 130 | €1,496 | €1,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,561 | €28,679 | -€882 | -3.0% |
| Amounts payable | 17/49 | €45,442 | €10,131 | -€35,311 | -77.7% |
| Amounts payable after more than one year | 17 | €10,557 | €6,314 | -€4,243 | -40.2% |
| Financial debts | 170/4 | €10,557 | €6,314 | -€4,243 | -40.2% |
| Amounts payable within one year | 42/48 | €34,885 | €3,818 | -€31,067 | -89.1% |
| Current portion of amounts payable after more than one year | 42 | €10,066 | - | -€10,066 | |
| Trade debts | 44 | €23,469 | €1,000 | -€22,469 | -95.7% |
| Suppliers | 440/4 | €23,469 | €1,000 | -€22,469 | -95.7% |
| Taxes, remuneration and social security | 45 | €1,350 | €2,818 | +€1,468 | +109% |
| Taxes | 450/3 | - | €2,818 | +€2,818 | |
| Remuneration and social security | 454/9 | €1,350 | - | -€1,350 | |
| Turnover | 70 | €148,648 | €172,232 | +€23,585 | +15.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €145,772 | €152,549 | +€6,777 | +4.6% |
| Remuneration, social security and pensions | 62 | - | -€419 | -€419 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,839 | €7,839 | = | 0.0% |
| Other operating charges | 640/8 | €4,999 | €6,907 | +€1,909 | +38.2% |
| Gross operating margin | 9900 | €2,875 | €19,683 | +€16,808 | +585% |
| Operating profit (loss) | 9901 | -€9,963 | €5,356 | +€15,319 | |
| Financial charges | 65/66B | €1,343 | €1,413 | +€70 | +5.2% |
| Recurring financial charges | 65 | €1,343 | €1,413 | +€70 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,306 | €3,943 | +€15,249 | |
| Income taxes | 67/77 | - | €4,825 | +€4,825 | |
| Profit (loss) for the period | 9904 | -€11,306 | -€882 | +€10,424 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,306 | -€882 | +€10,424 | +92.2% |
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 24 October 2026 via checked.be.